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4 results for “disallowance”+ Section 17(5)(d)clear

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Mumbai9,690Delhi6,330Bangalore3,006Chennai2,851Kolkata2,070Ahmedabad1,134Jaipur938Hyderabad692Indore542Surat474Pune448Chandigarh362Raipur300Rajkot246Cochin238Visakhapatnam224Lucknow221Nagpur208Karnataka169Cuttack152Amritsar130Agra102SC97Panaji82Allahabad76Guwahati72Ranchi66Telangana61Jodhpur59Patna54Calcutta45Varanasi34Dehradun31Kerala29Jabalpur12Punjab & Haryana9A.K. SIKRI ROHINTON FALI NARIMAN6Rajasthan4Himachal Pradesh4Orissa2A.K. SIKRI N.V. RAMANA1MADAN B. LOKUR S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1H.L. DATTU S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1RANJAN GOGOI PRAFULLA C. PANT1

Key Topics

Section 80I8Section 804Section 139(1)3Deduction3Section 143(3)2Section 1392Section 1432Section 14A2Exemption2

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

d) the built-up area of the shops and other commercial establishments included in the housing project does not exceed three per cent of the aggregate built- up area of the housing project or five thousand square feet, whichever is higher; (e) not more than one residential unit in the housing project is allotted to any person not being

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S SURYA TEXTECH THROUGH ITS PARTNERS

ITA/18/2021HC Himachal Pradesh05 Oct 2021

Bench: Hon’Ble Mr. Justice Tarlok Singh Chauhan & Hon’Ble Ms. Justice Jyotsna Rewal Dua Income Tax Appeal No.18 Of 2021 Between:- Pr. Commissioner Of Income Tax-1, Aaykar Bhawan, Sector 17-E, Chandigarh. ..….Appellant. (By Sh. Vinay Kuthiala, Senior Advocate With Sh. Diwan Singh Negi, Advocate) & M/S Surya Textech, Vill-Rampur Jattan, P.O. Kala Amb, Nahan, Distt. Sirmour, (H.P) Through Its Partners Sh. Vikas Kansal. ......Respondent. This Appeal Coming On For Admission Before Notice This Day, Hon’Ble Mr. Justice Tarlok Singh Chauhan, Delivered The Following:- J U D G M E N T By Way Of Instant Appeal, The Appellant- Department Seeks To Assail The Order Dated 28.05.2020

Section 143Section 147Section 80I

17-E, CHANDIGARH. ..….APPELLANT. (BY SH. VINAY KUTHIALA, SENIOR ADVOCATE WITH SH. DIWAN SINGH NEGI, ADVOCATE) AND M/S SURYA TEXTECH, VILL-RAMPUR JATTAN, P.O. KALA AMB, NAHAN, DISTT. SIRMOUR, (H.P) THROUGH ITS PARTNERS SH. VIKAS KANSAL. ......RESPONDENT. This appeal coming on for admission before notice this day, Hon’ble Mr. Justice Tarlok Singh Chauhan, delivered the following:- J U D

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)

5. At the outset it appears that question number (x) as framed above has been carved out from the material which is not the subject matter of instant appeal nor has any argument been raised on such issue by either of the parties at the hearing of the matter. 6. The assessee filed its Income Tax Return

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

ITA/12/2021HC Himachal Pradesh20 Sept 2021

Bench: Hon’Ble Mr. Justice Tarlok Singh Chauhan & Hon’Ble Mr. Justice Satyen Vaidya.

Section 143(3)Section 14ASection 154

D G M E N T 2. By way of instant appeal, the appellant seeks to assail order dated 30.09.2019, passed by the Income Tax Appellate Tribunal (for short ‘ITAT’), Chandigarh in ITA No. 951/Chd./2019. 2 3. Respondent herein, (for short ‘assessee’), declared Rs.11,75,41,974/- as income in the ITR filed for the A.Y. 2014-2015. Assessment