2 results for “disallowance”+ Section 239clear
Sorted by relevance
Section 260-A of the Income Tax Act, 1961 (in short “the Act”) against the order of the Income Tax Appellate Tribunal, Chandigarh in ITA No.487/Chandi/1992 for the assessment year 1990-1991 disallowing the credit of Rs.89,854/- to the sister concerns on the specific ground that the advances given to the sisters concerns were not proved to be relating