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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

237 ITR 889.” 17. Learned counsel for the respondent has also placed reliance on the judgment of Hon’ble Supreme Court in Commissioner of Income-Tax versus Alom Extrusions Ltd. [2009] 319 ITR 306 (SC), wherein it has been held as under:- “16. We find no merit in these civil appeals filed by the Department for the following reasons: firstly

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

The appeals are dismissed

ITA/82/2018HC Himachal Pradesh