4,157 results for “disallowance”+ Section 133Aclear
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In the result, both the appeals of the assessee are allowed
Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K
disallowance of Rs.5,00,000/- towards various expenditure, without rejecting the books of the appellant on the facts and circumstances of the case. 5. The authorities below have failed to appreciate that it is settled position of law, that "consent does not confer jurisdiction", on the facts and circumstances of the case. 6. The authorities below have failed to appreciate