6 results for “disallowance”+ Section 43(5)clear
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Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN
43(1) ? (ii) Whether on the facts and in the circumstances of the case, the Hon’ble Income Tax Appellate Tribunal was justified in allowing expenditure relating to the public issue of debentures u/s 37(1) of the I.T.Act by ignoring the fact that such expenditure is covered u/s 35D of the I.T.Act ? 4. The first substantial question