2 results for “section 68”+ Section 234Aclear
Sorted by relevance
In the result, the appeals of the assessee for the Assessment Years
Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar
234A of IT Act while computing the demand. 7. The assessee craves leave to add/alter any of the grounds of appeal before or at the time of hearing.” 4. The solitary common issue arises in these two appeals for the assessment years 2012-13 and 2013-14 is regarding disallowance of claim of deduction of interest for advancing interest free