500 results for “disallowance”+ Section 142(1)clear
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The appeal of the assessee is dismissed
Bench: Shri S.S.Godara & Dr. Dipak P. Ripote
1) of section 142, such return shall be processed in the following manner, namely:— (a) the total income or loss shall be computed after making the following adjustments, namely:— (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iv) disallowance