3 results for “disallowance”+ Section 234clear
Sorted by relevance
Key Topics
234-A is statutory interest and mandatory and automatic, thereafter the said issue cannot be said to be a question of law.” (Emphasis Supplied) 18 (2023) 454 ITR 1 (SC) 23 9.6. Accordingly, the High Court cannot be said to have exceeded its jurisdiction under Section 260A in making the impugned observation on Section 28 before remanding the matter