Search: disallowance

2 results for “disallowance”+ Section 26(1)(iii)clear

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HERO CYCLES (P) LTD. vs. COMMISSIONER OF INCOME TAX (CENTRAL)

Appeal is allowed, thereby setting aside the order of the

C.A. No.-000514-000514 - 2008Supreme Court05 Nov 2015

Section 36(1)(iii) of the Income Tax Act (hereinafter referred to as 'Act'). The aforesaid deduction was disallowed by the Assessing Officer vide his Assesssment Order dated 26.03.1991 on the following two points: - (1) The assessee had advanced a sum of Rs.1,16,26

M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III

Appeal is disposed of accordingly

C.A. No.-001959-001959 - 2006Supreme Court25 Aug 2015

Section 11ASection 11A(1)