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1 result for “disallowance”+ Section 13(3)(c)clear

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M/S.PREMIER BREVERIES LTD.KARNATAKA vs. COMMISSIONER OF INCOME TAX, COCHIN

C.A. No.-001569-001569 - 2007Supreme Court10 Mar 2015
Section 256Section 256(2)Section 37

c). Question 3 (2008) 12 SCC 458 Page 9 JUDGMENT Page 9 of 18 as to perversity of the findings recorded by the Tribunal on facts was neither raised nor referred to the High Court for its opinion. The Tribunal is the final court of fact. The decision of the Tribunal on the facts can be gone into