589 results for “disallowance”+ Section 2(24)(iv)clear
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In the result, the appeal of the assessee is allowed
Bench: Shri R.K. Panda & Ms. Astha Chandra
disallowed to which the assessee did not file any objection. The Ld. AO after considering the part reply of the assessee, for the reasons recorded in para 3.6 of the assessment order and relying on the decision of Hon’ble Supreme Court in the case of Totgars Co- operative Sale Society Vs. ITO reported in (2010) 188 Taxman