Search: disallowance

2 results for “disallowance”+ Section 13Aclear

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Section 10A4 Section 10(37)3 Section 803 Section 753 Section 372 Addition to Income2

SHRI NITIN AIMA,SHRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR

The appeal of the assessee is dismissed

ITA 83/ASR/2020[2015-16]Status: DisposedITAT Amritsar27 Feb 2025AY 2015-16

Section 10ASection 143(3)Section 250Section 37Section 75Section 80

13A as \"exclusion\" provisions. The subsequent insertions of\nother sections in Chapter-Ill including section 10AA have retained the\ncharacter of \"deduction\" provision. With the shift from \"exclusion\" to\n\"deduction\", the benefit is now akin to deductions under Chapter-VI-\nA.\n7.\nThe provisions of section 10AA, as stated earlier, provide for\ndeduction from the profits and gains derived

SHRI NITIN AIMA,SHRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR

INCOME TAX OFFICER, WARD-2 , PHAGWARA vs. SH. SUCHA SINGH, PHILLAUR

SHRI NITIN AIMA,SHRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR

INCOME TAX OFFICER, WARD-2 , PHAGWARA vs. SH. SUCHA SINGH, PHILLAUR