11 results for “disallowance”+ Section 275clear
Sorted by relevance
Key Topics
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
disallowance u/s 40(a)(ia). At that time there was no intention of the department to start proceeding u/s 201 or u/s 271C. This also shows the bonafide and reasonable action on the part of the assessee. e) That whatsoever, later on after filing of the return for AY 2014-15, adding back the aforesaid provision of interest, as cessation