413 results for “disallowance”+ Section 13(8)clear
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Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
Section 13(1)(c) r.w.s. 13(3) of the Act and accordingly allowed such expenses. Aggrieved by the order of ld. CIT(A), the Revenue has filed present appeal before this Tribunal. 5. We have heard the submissions of the learned Senior Departmental Representative (ld. Sr. DR) for the revenue and the learned Authorised Representative (ld. AR) of the assessee