Search: disallowance

3 results for “disallowance”+ Section 10(29)clear

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Section 14810 Section 143(1)3 Section 143(3)3 Reassessment2 Reopening of Assessment2

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

In the result, the appeal fails and the substantial questions of law

ITA/83/2010HC Orissa08 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 372A

29, 2016 but contended that the said circulars cannot have any retrospective effect. It is submitted that in paragraph 10 of the Circular No. 04 of 2007 the Board had accepted the position that an assessee can have both investment portfolio in respect of capital assets and trading portfolio comprising of stock-in-trade and such made have income under

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA