Search: disallowance

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Section 43B5 Deduction2 Addition to Income2

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

COMMNR. OF INCOME TAX, KERALA vs. M/S. TRAVANCORE SUGARS & CHEMICALS LTD

The appeal stands disposed of in

C.A. No.-002558-002558 - 2005Supreme Court07 May 2015

Bench: The Expiry Of The Relevant Previous Year. On 30.04.1993, The Assessing Officer Completed The Assessment For The Year 1990-1991 & Inter Alia Confirmed Disallowance Of The Vend Fee. Against This, The Assessee Preferred An Appeal Before The Commissioner Of Income Tax (Appeals), Who, By His Order Dated 24.05.1993, Deleted The Disallowance Under Section 43B & Allowed The Appeal Of The Respondent-Assessee. Aggrieved By The Said Order, The Revenue Preferred An C. A. No. 2558/ 2005 1