3 results for “section 68”+ Section 302clear
Sorted by relevance
In the result, appeal of the assessee is dismissed
Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.433/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19) Zoyeb Hyderabadwala V. Income Tax Officer – Ward – 1 27-32-9, Ground Floor Direct Taxes Building 75 Feet Road Mvp Double Road Visakhapatnam - 530001 Besides Gayatri College Mvp Colony [Pan: Aaapz3387M] Visakhapatnam - 530017 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
68 r.w.s. 115BBE of the Act Rs.52,99,941/- ii. Disallowance of interest under section 37(1) of the Act Rs.49,000/- iii. Disallowance of excess expenses under section 37(1) of the Act Rs.22,226/- 4. Aggrieved by the order of the Ld. AO, assessee filed an appeal before Ld.CIT(A). Assessee reiterated the similar submissions before