850 results for “disallowance”+ Section 143(1)(ii)clear
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The appeal of the assessee is dismissed
Bench: Shri S.S.Godara & Dr. Dipak P. Ripote
ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iv) disallowance of expenditure or increase in income indicated in the audit report but not taken into account in computing the total income in the return’ 8. Sub-section (1) of section 143