Search: disallowance

7 results for “disallowance”+ Section 10(46)clear

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M/S. KINFRA EXPORT PROMOTION INDUSTRIAL PARKS LTD., vs. THE JOINT COMMISSIONER OF INCOME TAX (OSD)

ITA/65/2018HC Kerala07 Apr 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

disallowed the depreciation claimed. The Assessing Officer adjusted the actual cost of assets of the assessee in the assessment year 2009- 10 as follows: STATEMENT DEPRECIATION AS ON 31/03/2009 SHOWING DEDUCTION OF SUBSIDY RECEIVED: - Block of asset WDV as on 01/04/2008 as per 143(3) order dated 15/12/2010 for A.Y 2008-09 Subsidy Gross Value after subsidy 1 Buildings

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 21 :: 11.7 In the case of Cadell Weaving Mill Co. (P.) Ltd. (273 ITR 1), the argument before the Supreme Court was arising out of the return of income of the assessee. The amount received by the asessee on surrender of tenancy right, whether liable to capital gains under section

M/S. KINFRA EXPORT PROMOTION INDUSTRIAL PARKS LTD., vs. THE JOINT COMMISSIONER OF INCOME TAX (OSD)

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

M/S. KINFRA EXPORT PROMOTION INDUSTRIAL PARKS LTD., vs. THE JOINT COMMISSIONER OF INCOME TAX (OSD)

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

M/S.APOLLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX