3 results for “disallowance”+ Section 160(1)clear
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Sections 143(3)/147 of the Act at an income of ` 21,89,760/-. Aggrieved by the order, the assessee filed appeal before the Commissioner of Income Tax (appeals) [CIT(A)]. Vide order dated 4.5.2007, Annexure A.II, the CIT(A) partly allowed the appeal giving relief of ` 18,73,720/-. Not satisfied with the order, the revenue filed appeal before