71 results for “disallowance”+ Section 80P(2)(iv)clear
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disallowance of assessee’s claim for deduction of the dividend income of Rs. 1,16,224/- that was earned on the shares of Jila Sahakari Kendriya Bank, i.e, a co-operative Bank u/s. 80P(2)(d) of the Act, it was submitted by the Ld. AR that both the lower authorities had failed to appreciate the facts of the case