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

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Key Topics

Section 43D4Section 362Section 1452Addition 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

vii a) of Section 36 (1) (3) Whether on the fact and in the circumstances of the case, the Hon’ble ITAT has erred in following the decision in the case of CIT vs. Punjab State Co-op Bank Ltd. Of A.Y. 2007-08, 2008-09 reported in 143 ITD 571 (Chd) as the Punjab State Co-op Bank

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

vii a) of Section 36 (1) (3) Whether on the fact and in the circumstances of the case, the Hon’ble ITAT has erred in following the decision in the case of CIT vs. Punjab State Co-op Bank Ltd. Of A.Y. 2007-08, 2008-09 reported in 143 ITD 571 (Chd) as the Punjab State Co-op Bank

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