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 made under
Sections 32, 40(a) (ia), 40A(3), 43B, etc. of the Act and other specific
disallowances, related