Search: disallowance

2 results for “disallowance”+ Section 192(1)clear

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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

192 ITR 165 (Kar) ITA/83/2010 REPORTABLE Page 30 of 60 well as business income. In the Circular No. 6 of 2016, the Board directed that in respect of listed shares and securities held for a period of more than twelve months immediately preceding the date of its transfer, if the assessee desires to treat the income arising from transfer thereof

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

COMNR.OF INCOME TAX vs. NEELACHAL ISPAT NIGA