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tr.v. dis·al·lowed, dis·al·low·ing, dis·al·lows
1. To refuse to allow: "[The government] disallowed his aging and dying parents any reunion with their only child" (John Simon).
2. To reject as invalid, untrue, or improper.

[Middle English disallowen, from Old French desalouer, to reprimand : des-, dis- + alouer, to approve; see allow.]

dis′al·low′a·ble adj.
dis′al·low′ance n.
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.
References in periodicals archive ?
Thus, the procurement was attended with irregularities, which makes it disallowable in audit," COA said.
In the recently-released 2017 annual audit report for the city government, COA also rejected as disallowable expenses the fabrication and installation of 1,450 school signages that cost deducted P30.678 million from the education fund.
Per the Income Tax Act, increases in general provisions for bad and doubtful debts are considered tax disallowable expenses, while decreases in general provisions are considered tax allowable expenses.
'Considering that there was no leased premises to speak of, the disbursement of P234,000,000 was irregular and, therefore, disallowable in audit pursuant to Commission on Audit Circular No.
So far we have hived off from the MFSC some activities which are disallowable for financial institutions, including the insurance brokerage business and the warehouse operations support services that were carried by the subsidiary on behalf of the parent bank, CRDB Bank.
This extends beyond disallowable legislative instruments (the vast bulk of delegated legislation) to all legislative instruments.
The journeys between the NHS hospitals and the private hospitals were deemed to be disallowable by the tribunal on the grounds that: "The object of the travel is to put the appellant into a position where he can carry on his business away from his place of employment; the travel is not an integral part of the business itself."
The Minister of Human Rights reiterated that the Kingdom of Bahrain's political leadership emphasizes the rule of the law in the institutionalized state although some crises mongers continue to stir hatred and allure youngsters to drift into a whirlpool of street violence which has claimed the lives of innocent people and caused the destruction of public and private property, pointing out the latest escalation of the wave of street violence, incineration of public and private property and attacks on security men is objectionable and disallowable.
* UBL posted below expectation earnings of PRs4.22/sh (49% of revised 2010E of PRs8.7/sh), +12.6% YoY, but variance was solely due to disallowable prior yr taxes from overseas operations.
(3) Since the disability income is tax-exempt, deduction for the premiums is disallowable under IRC Section 265(a)(1), on the ground that the premiums are expenses paid to acquire tax-exempt income.
Tax transactions are aggressive if they meet at least one of these three criteria: (1) they are initially recommended by the audit firm, either directly or indirectly; (2) a significant purpose to the transaction is tax avoidance; or (3) the tax treatment is more likely to be disallowable under applicable federal, state, local, or foreign tax laws.