When a taxpayer filed his income tax return (ITR) on December 18, 2020 declaring a total income of Rs 38.1 lakh, the ITR was successfully processed by CPC (Bengaluru) on December 26, 2021 with a revised calculation. The CPC (Bengaluru) revised his total income at Rs 1.18 crore and made the following disallowances:
A) Disallowance of expense under Section 37 for Rs 90,240
