Search: penalty u/s 271

3 results for “penalty u/s 271”+ Section 14Aclear

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Section 271(1)(c)8 Section 2504 Section 14A3 Disallowance3 Section 143(3)2 Section 2742 Section 36(1)(viia)2 Deduction2 Penalty2

THE KANGRA CENTRAL COOPERATIVE BANK LIMITED,DHARAMSHALA vs. DEPUTY COMMISSIONER OF INCOME TAX, PALAMPUR

In the result, both the appeals of the assessee are allowed

ITA 804/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh28 Jan 2025AY 2012-13

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 143(3)Section 250Section 271(1)(c)Section 274Section 36(1)(viia)

u/s 36(1)(viia) rather it is on Performing assets from which regular return/income is being received by the assessee, as discussed above." 5.3 It is noted from the aforesaid observations that the claim of provision made on Performing assets amounting Rs. 2,21,28,000/-, was embedded by the appellant, in the overall claim of deduction made towards provision

THE KANGRA CENTRAL COOPERATIVE BANK LIMITED,DHARAMSHALA vs. DEPUTY COMMISSIONER OF INCOME TAX, PALAMPUR

THE KANGRA CENTRAL COOPERATIVE BANK LIMITED,DHARAMSHALA vs. DEPUTY COMMISSIONER OF INCOME TAX, PALAMPUR

THE KANGRA CENTRAL COOPERATIVE BANK LIMITED,DHARAMSHALA vs. DEPUTY COMMISSIONER OF INCOME TAX, PALAMPUR

THE SHAHABAD COOP. SUGAR MILLS,SHAHABAD vs. ACIT, CIRCLE, KURUKSHETRA