30A. Provision for disallowance-

¹[30A. Provision for disallowance- [30A.  Provision  for  disallowance.  -  Notwithstanding  anything  contained  in sections 28, 29  and 30, the Deputy Commissioner of Taxes shall not make any  disallowance  or  deduction  for  any  year  from  any  claim  made  by  an assessee in the trading account or profit or loss account without specifying reason for such disallowance or deduction.]

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¹ Ins. by F.A. 2002

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