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
Section 40(a) (ia) of the Income
Tax Act, 1961. This Court, vide order dated 08.10.2014, framed the
following substantial questions of law:
(i)
Whether Sec. 40 (a) (ia) of the Income Tax Act can be invoked to
disallow
