95 results for “disallowance”+ Section 199clear
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Bench: Shri R.K. Panda & Ms. Astha Chandra
199; 64. 2A recent Hon'ble Supreme court judgment in the case of PCIT vs Wipro, 446 ITR 1 (SC) has clarified guidelines with respect to claim admissibility in revised return. Extracts of the judgment is presented as below for ready reference “Also In such a situation, filing a revised return under section 139(5) of the IT Act claiming