10 results for “disallowance”+ Section 145clear
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In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed
Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)
section 145 of the Act and making impugned addition. Rs.3,64,60,658/-.” 18.3 We heard the parties on this issue and perused the record. We notice that the Ld CIT(A) has taken cognizance of the fact that the accounts of the assessee were audited both under the Companies Act and Income tax Act and the auditors have