STATE BANK OF PATIALA vs. COMMISSIONER OF INCOME TAX, PATIALA
ITA/200/2012HC Punjab & Haryana19 Dec 2025
Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL
Section 14Section 260ASection 41(4)
assessment
years, however, deduction was never claimed; and (iii) Disallowance of
DEEPAK BISSYAN
2025.12.22 10:07
I attest to the accuracy and
integrity of this document
ITA-200-2012
-2-
unclaimed balance in Nostro-Blocked
