5 results for “disallowance”+ Section 47clear
Sorted by relevance
Key Topics
47. On consideration of totality of facts and circumstances of the case, I do not find any justification for rejection of accounts by invoking 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