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2 results for “capital gains”+ Section 13(1)(d)clear

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M/S PANCHSHEEL TEXTILE MANFAC. & TRAD. vs. C I T AND ANR.

ITA/109/2007HC Punjab & Haryana13 May 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

13. pur rele trad (O&M) and other connected ca uction under Section 36(1)(iii) ey borrowed for utilisation in the fore proceeding further it would come Tax Act, 1961 before ame vant and applicable in the years eproduce relevant portion of the arned Income Tax Tribunal, Cha levant portion of Section 36(1)(i ther Deductions:- ction

BHARTI BHUSHAN JINDAL vs. COMMISSIONER OF INCOME TAX LUDHIANA

ITA/385/2014HC Punjab & Haryana03 Jul 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

Section 142(2)Section 143(2)Section 260ASection 271
Section 36(1)(vii)
Section 36(2)
Section 41(1)
Section 56
Section 57

1) The deductions provided for in the following clauses shall be allowed in respect of the matters dealt with therein, in computing the income referred to in section 28 - (i) the amount of any premium paid in respect of insurance against risk of damage or destruction of stocks or stores used for the purposes of the business or profession