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2 results for “capital gains”+ Section 35(1)(ii)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

ii) inc alo the the iii) ass the be con app Sup (O&M) and other connected ca lytex Ltd., with the intention of the said finding we proceed to c s entitled to deduction on ac rrowed for the acquisition of su ares by the assessee of M/S Va urse of business of trading in sh borrowed money

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; (ii