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4 results for “disallowance”+ Section 56(2)clear

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Key Topics

Section 809Section 43D4Addition to Income3Section 362Section 1452Deduction2

M/s J C International vs. Deputy Commissioner Of Income Tax , Circle Parwanoo

The appeal is allowed in the aforesaid

ITA/2/2025HC Himachal Pradesh04 Jun 2025

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SUSHIL KUKREJA

Section 80

2 eligible for various fiscal and non-fiscal benefits/incentives/exemptions offered by the Central and State Governments under different enactments, including benefit of deduction of profit under Section 80-IC of the Income Tax Act, 1961 (for short ‘the Act’) and, therefore, return of income was filed declaring Nil income after claiming deduction under Section

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

2 has been added subsequently by the Finance Act of 1989 but with retrospective effect from 11 April 1, 1984. In these References and appeals we are concerned with the application of Section 43B as it stood before the provisos were added. xxx xxx xxx In the case of Goodyear India Ltd. v. State of Haryana

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

2 has been added subsequently by the Finance Act of 1989 but with retrospective effect from 11 April 1, 1984. In these References and appeals we are concerned with the application of Section 43B as it stood before the provisos were added. xxx xxx xxx In the case of Goodyear India Ltd. v. State of Haryana

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)

56 of 2008, 57 of 2008, 54 of 2009 and 20 of 2011 Reserved on: 21.12.2024 Date of decision : 31.12.2024. H.P. State Civil Supplies Corporation Ltd. ...Appellant. Versus Asstt. Commissioner of Income Tax &another ...Respondents Coram: The Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge. The Hon’ble Mr. Justice Satyen Vaidya, Judge. Whether approved for reporting?1Yes