Search: disallowance

7 results for “disallowance”+ Section 35Dclear

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Key Topics

Section 220(2)12 Section 15412 Section 244A12 Section 2506 Section 234D6 Section 244a6 Section 1536 Rectification u/s 1546 Section 92C3

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

ITA 232/COCH/2024[2004-2005]Status: DisposedITAT Cochin23 Oct 2024AY 2004-2005

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR

Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

disallowance of expenses incurred on QIP treating the same as capital expenditure. 2. Without prejudice to the above, on the facts and in the circumstances of the case and in law, the Id. CIT(A) ought to have at least allowed deduction u/s 35D in respect of the said expenditure. 3. On the facts and in the circumstances

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE-1(1), THRISSUR

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE-1(1), THRISSUR

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, CIRCLE-1(1), THRISSUR

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, RANGE-1, THRISSUR

THE SOUTH INDIAN BANK LIMITED ,THRISSUR vs. ACIT, CIRCLE 1(1), THRISSUR

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. DCIT, THRISSUR

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE 1(1)& TPS, THRISSUR

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN