4 results for “disallowance”+ Section 45clear
Sorted by relevance
Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN
disallowed by the Assessing Officer. 6. Feeling aggrieved by the order of the Assessing Officer, the assessee filed appeal before the Commissioner of Income Tax(Appeals), who in view of the judgment of the Hon’ble Supreme Court in India Cements Ltd. Vs. CIT ( 60 ITR 52 ) and one C.B.D.T’s Circular No.56, held that the expenditure relatable