1,154 results for “disallowance”+ Section 40(1)(i)clear
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The appeal of the assessee is dismissed
Bench: Shri S.S.Godara & Dr. Dipak P. Ripote
40%. These situations warrant an adjustment. It is obvious that none of the three clauses of Explanation (a), defining an incorrect claim apparent from any information in the return, gets magnetized to the facts of the present case. 10. Now we turn to clause (iv) of section 143(1)(a) which provides for `disallowance