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2 results for “disallowance”+ Section 244aclear

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Key Topics

Section 10A6Section 2605

PR COMMISSIONER OF vs. M/S WIPRO LIMITED

In the result, the appeal is disposed of in terms

ITA/464/2017HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260Section 260ASection 32

244A of the Act is income liable to tax or 12 not was remitted for limited purpose of computation of the amount. The claim of the assessee for exclusion of deemed export turnover for the purposes of deduction under Section 10A of the Act, as well as exclusion of VAT / GST from export turnover for the purposes of deduction under

M/S CANARA BANK BSCA SECTION vs. THE ASST COMMISSIONER OF INCOME TAX CIRCLE-11(2)

ITA/1397/2006HC Karnataka12 Nov 2013

Bench: N.KUMAR,RATHNAKALA

Section 143Section 260

244A interest], was issued. Thereafter, the case was selected for scrutiny under section 143[3] of the Income Tax Act, 1961 [for short hereinafter referred to as ‘the Act’]. Notices were issued under sections 143[2] and 143[1] on 26.11.2001 which was received by the assessee on the same day. The assessee had claimed disallowance