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4 results for “disallowance”+ Section 10(34)clear

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Section 14810 Section 143(1)3 Section 143(3)3 Section 2602 Section 11(1)(d)2 Reassessment2 Reopening of Assessment2

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SEKHAR KUMAR MOHAPATRA

In the result, the appeal fails and is hereby dismissed

ITA/65/2022HC Orissa11 Oct 2023

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 10(34)Section 11(1)(a)Section 11(1)(d)Section 260

disallowance of carry forward of deficit ignoring the fact that there is no excess provision in Act allowing such claim 3 and without appreciating the fact that this would have effect of granting double benefit to assessee, first as accumulation of income under section 11(1)(a) or corpus donation under section 11(1)(d) in the earlier/current year

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

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

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SEKHAR KUMAR MOHAPATRA

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SEKHAR KUMAR MOHAPATRA

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