2,277 results for “disallowance”+ Section 13(3)clear
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Accordingly, additional ground No.3 by the assessee is allowed
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos. 2075 To 2077 & 2110/Pun/2014 "नधा"रण वष" / Assessment Years: 2007-08 To 2009-10 Sinhgad Technical Education Society, S. No. 44/1, Vadgaon ( Budruk), Off. Sinhagad Road, Pune-411 041. Pan : Aabts9900Q. …....अपीलाथ" / Appellant बनाम / V/S.
disallowance made u/s 40A (2)(b) on account of payment of rent in excess made to M. N. Navale ( Bigger HUF), a related party. 2. On facts and in the circumstances of the case, the Ld.CIT(A) has erred in holding that the provision of section 13(1)(c) r.w.s.13(3