Search: disallowance

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Section 43D4 Section 362 Section 1452 Addition to Income2

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

disallowed under Section 43-B which, as stated above, was inserted with effect from April 1, 1984. It is also relevant to note that the first proviso which came into force with effect from 21 April 1, 1988 was not on the statute book when the assessments were made in the case of Allied Motors (P) Limited (supra). However

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

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