294 results for “disallowance”+ Section 17(5)(d)clear
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In the result, the grounds of appeal raised by the revenue is dismissed
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
17. Moreover, we have seen that in assessee's own case for A.Y. 2009- 10, 2010-11 and 2012-13, the similar disallowance under section 80P(2)(d) was made by the assessing officer while passing assessment order under section 143(3), however, on appeal before Ld. CIT(A), the disallowances were deleted and the order