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Section 809 Section 43D4 Addition to Income4 Section 14A2 Section 362 Section 1452 Exemption2

PR COMMISSIONER OF INCOME TAX vs. THE KANGRA CENTRAL COOPERATIVE BANK LTD

The appeals are dismissed

ITA/83/2018HC Himachal Pradesh07 Dec 2022

Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA

Section 145Section 36Section 43D

addition of co-operative banks in Section 43D reveals that the same was done with an intention to cure the defect. 14. In support of his arguments, learned counsel for the respondent has placed reliance on the judgment of Hon’ble Supreme Court in Allied Motors (P.) Ltd. versus Commissioner of Income-Tax, (1997) 224 ITR 677, wherein

PR COMMISSIONER OF INCOME TAX vs. THE KANGRA CENTRAL COOPERATIVE BANK LTD

The appeals are dismissed

ITA/82/2018HC Himachal Pradesh

PR COMMISSIONER OF INCOME TAX vs. THE KANGRA CENTRAL COOPERATIVE BANK LTD

PR COMMISSIONER OF INCOME TAX vs. THE KANGRA CENTRAL COOPERATIVE BANK LTD

PR COMMISSIONER OF INCOME TAX vs. THE KANGRA CENTRAL COOPERATIVE BANK LTD

PR COMMISSIONER OF INCOME TAX vs. THE KANGRA CENTRAL COOPERATIVE BANK LTD

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S HYCRON ELECTRONICS THROUGH ITS PROPRIETOR

M/s J C International vs. Deputy Commissioner Of Income Tax , Circle Parwanoo