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1 result for “disallowance”+ Section 35Dclear

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DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), DEHRADUN, RAJPUR ROAD, DEHRADUN vs. HOTEL SURBHI PALACE INDIA PRIVATE LIMITED, RAJPUR ROAD, DEHRADUN

In the result, the Appeal of the Revenue is dismissed

ITA 191/DDN/2024[2018-19]Status: DisposedITAT Dehradun27 Aug 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 28Section 35D

Section 144B of the Income Tax Act, 1961 ('Act' for short) on 21/04/2021 by assessing the income of the Assessee at Rs. 11,17,16,165/- by disallowing a sum of Rs. 41,77,095/- u/s 35D