Search: disallowance

3 results for “disallowance”+ Section 69Aclear

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Section 115B3 Section 2602 Section 2542 Section 2(22)(e)2 Section 133A2 Section 143(2)2 Demonetization2 Addition to Income2

SHRI MANJUNATHESHWARA SOUHARDA SAHAKARI LTD., vs. COMMISSIONER OF INCOME TAX (APPEALS)

WP/4713/2020HC Karnataka19 Mar 2020

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 69ASection 80P(2)(a)

Section 69A of the Income Tax Act, 1961 (‘I.T. Act’ for brevity) has made an addition of Rs.24,05,000/- to the income of the petitioner while holding that SBNs deposited by the petitioner during demonetization are liable to be taxed under the head ‘income from other sources’. Accordingly, deduction was disallowed

M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/512/2017HC Karnataka23 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 2(22)(e)Section 254

SHRI MANJUNATHESHWARA SOUHARDA SAHAKARI LTD., vs. COMMISSIONER OF INCOME TAX (APPEALS)

M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

SHRI MANJUNATHESHWARA SOUHARDA SAHAKARI LTD., vs. COMMISSIONER OF INCOME TAX (APPEALS)

M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

SHRI NARAYAN RAO HEBRI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX