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4 results for “disallowance”+ Section 10(25)clear

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Key Topics

Section 80I6Section 804Section 43D4Section 139(1)3Section 1392Section 362Section 1452Deduction2Addition to Income

Pr. COMMISSIONER OF INCOME TAX, SHIMLA vs. HP HOUSING AND URBAN DEVELOPMENT AUTHORITY (HIMUDA)

Appeal is dismissed

ITA/35/2019HC Himachal Pradesh22 Dec 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

For Appellant: Ms. Vandana Kuthiala, AdvocateFor Respondent: Mr. Vishal Mohan, Senior Advocate, with
Section 139Section 139(1)Section 143(3)Section 250Section 80Section 80ASection 80I

25,43,724/- under Section 80IB(10) of the Act. 2(ii) The Assessing Officer (AO in short) in his assessment order dated 16.12.2009 under Section 143(3) of the Act declined the deduction claimed by the assessee under Section 80 IB(10) of the Act in its revised return. This was for the reason that the assessee

2

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

10. The decision of the High Court on the first question, having been based on the decision in State Bank of Travancore [1986] 158 ITR 102 (SC) must be held to be 19 incorrect in view of the subsequent judgment of this Court in the case of UCO Bank Vs. CIT [1999] 237 ITR 889.” 17. Learned counsel

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

The appeals are dismissed

ITA/82/2018HC Himachal Pradesh07 Dec 2022

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

Section 145Section 36Section 43D

10. The decision of the High Court on the first question, having been based on the decision in State Bank of Travancore [1986] 158 ITR 102 (SC) must be held to be 19 incorrect in view of the subsequent judgment of this Court in the case of UCO Bank Vs. CIT [1999] 237 ITR 889.” 17. Learned counsel

H.P.STATE CIVIL SUPPLIES CORPORATION vs. ASSTT.COMMISSIONER OF INCOME TAX

ITA/56/2008HC Himachal Pradesh31 Dec 2024

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SATYEN VAIDYA

Section 260Section 37Section 37(1)

10. The AO vide assessment order dated 29.3.2005 had held the deduction of Rs. 45,00,000/- claimed by the assessee as inadmissible on following grounds: - a) The financial year 2001-02 relevant to the assessment year 2002-03 had already been over -6- on 31.3.2002 and the accounts of the assessee for the said financial year also stood closed