4 results for “disallowance”+ Section 263(1)clear
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263 of the 1961 Act. Assessment order dated 30.01.2014 was passed under Section 143(3)/263 of the 1961 Act whereby certain deductions were disallowed and added back. 3. Aggrieved by the order, assessee approached CIT (Appeals). The appellate authority deleted disallowance made by A.O. w.r.t. electricity duty under Section 43B of the 1961 Act. DINESH KUMAR