4 results for “disallowance”+ Section 145(2)clear
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2) was issued on 07.10.2004. After seeking relevant details and information from the respondent, its assessment for the concerned year was finalized. It was observed that the assessee had treated the money received by sale of plots/sheds as capital receipt and had not accounted for the closing stock of plots/sheds due to which revenue on these accounts was MANJU