Search: disallowance

5 results for “disallowance”+ Section 40A(2)(b)clear

Sorted by relevance

Key Topics

Section 260A5 Section 143(3)5 Section 403 Addition to Income3 Section 133(6)2 Section 1952 Section 14A2 Deduction2 Disallowance2

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD

ITAT/89/2025HC Calcutta21 Jul 2025

Bench: The Learned Tribunal – One By The Assessee & The Other By The Revenue Which Have Been Disposed Of By A Common Order, Impugned In This Appeal. 2. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :

For Appellant: Mr. Prithu Dudhoria, AdvocateFor Respondent: Mr. J.P. Khaitan, Senior Advocate

Section 14ASection 260ASection 37(1)Section 40a

40a(ii) nor allowable as business expenditure under any provision of the Act, including Section 37(1) of the Act being the personal liability of the assessee? 4 (h) Whether the Learned Income Tax Appellate Tribunal was justified in law in admitting fresh claim of ESOP raised by the assessee which was not made in the return of income

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD

PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD

PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED

PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA - 4 vs. M/S STANDARD LEATHER PVT LTD

PRINCIPAL COMMISSIONER OF INCOME TAX-14, KOLKATA vs. PKS HOLDINGS

PRINCIPAL COMM OF INCOME TAX, ASANSOL vs. M/S EASTERN COALFIELDS LTD