5 results for “disallowance”+ Section 35(1)(ii)clear
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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)
ii) Opening Stock 3,11,49,464 1,77,86,299 4,89,35,763 (iii) Closing Stock (80,58,029) (1,22,98,980) (2,03,57,009) Raw Materials Consumed 75,79,70,972 45. Moreover, it was a case of scrutiny assessment and the assessment had been made after examination of books of account. During the course