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 271Section 36(1)(vii)Section 36(2)Section 41(1)Section 56Section 57
36. Other deductions.—(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
