https://thetaxtalk.com/2022/12/mumbai-itat-in-kalpesh-synthetics-pvt-ltd-vs-validity-of-disallowance-u-s-361va-while-processing-the-return-u-s-1431a/
Mumbai ITAT in Kalpesh Synthetics Pvt Ltd vs. Validity of disallowance U/s 36(1)(va) while processing the return U/s 143(1)(a)