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1 result for “disallowance”+ Section 45clear

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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)

disallowing the deduction of Rs. 45,00,000/-, the CIT(A)recorded the following reasons:- a) As; there was no specific provision under Section