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Section 115J8 Section 2605 Section 1532 Section 153(3)2 Section 14A2 Depreciation2

THE COMMISSIONER OF INCOME TAX vs. SYNDICATE BANK

ITA/97/2010HC Karnataka17 Jan 2020

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 115JSection 143(1)Section 14ASection 260

depreciation on securities (iv) floating rate notes of London branch (v) DICGC loans (vi) suits filed accounts (vii) miscellaneous provision cannot be added back in accordance with Explanation of Section 115JA of the Act in the light of the judgment of the Apex court in H.C.L. Comnet when there is diminution in the value of assets as contended

THE COMMISSIONER OF INCOME TAX vs. M/S. ASTRA ZENECA PHARMA

In the result, the order passed by the

ITA/370/2011HC Karnataka12 Jun 2020