RAJESH KUMAR GUPTA vs. INCOME TAX OFFICER,JAMMU
ITA/20/2014HC J&K02 Apr 2026
Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE RAJNESH OSWAL
Section 260Section 40
disallowances, related to the business activities against which the
Chapter VI-A deduction has been claimed, result in enhancement of the
profit
