Search: disallowance

2 results for “disallowance”+ Section 115Jclear

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Key Topics

Section 14712 Section 1486 Section 143(3)6 Section 115J4 Deduction2 Reassessment2 Reopening of Assessment2 Addition to Income2

ACIT, TRIVANDRUM vs. KERALA STATE ELECTRICITY BOARD, TRIVANDRUM

In the result, both the appeals of the Revenue are dismissed

ITA 52/COCH/2019[2005-06]Status: DisposedITAT Cochin08 Aug 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 115JSection 143(3)Section 147Section 148

115J & 115JA and not sec. 115JB. Section 115JB of the Income-tax Act has come into effect from 01.04.2001 onwards. 8. Regarding Ground No. 2, the facts of the case are that the Assessing Officer disallowed

ACIT, TRIVANDRUM vs. KERALA STATE ELECTRICITY BOARD, TRIVANDRUM

In the result, both the appeals of the Revenue are dismissed