492 results for “disallowance”+ Section 43Bclear
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The appeal of the assessee is dismissed
Bench: Shri S.S.Godara & Dr. Dipak P. Ripote
43B of the Act, not calling for any disallowance. Per contra, the Department has set up a case that the disallowance is called for because of the per se late deposit of the employees’ share beyond the due date under the respective Act and section