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2 results for “disallowance”+ Rectification u/s 154clear

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Key Topics

Section 14A4Section 1544

PR COMMISSIONER OF INCOME TAX, PANCHKULA vs. M/S VENUS REMEDIES LIMITED

ITA/10/2024HC Punjab & Haryana02 Aug 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 115JSection 143Section 154

disallowing the 1961. It is submitted that the 1, are limited and the assessee correction in the original return ducted in the books of account Learned counsel submits that he Karnataka High Court was y dismissal of the LPA of the application U/s 154 of the Act, law as taken by the Karnataka

THE PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. M/S TDS MANAGEMENT CONSULTANT PVT LTD

The appeal stands dismissed

ITA/382/2019HC Punjab & Haryana06 Feb 2020

Bench: It Should Be Reinstated & Decided On Merits ? (Ii) Whether On The Facts & In The Circumstances Of The Case, The Hon'Ble Itat Is Justified In Dismissing The Miscellaneous Application Of The Revenue Without Discussing The Merits Ignoring The Legislative Intent Expressed In Cbdt'S Anuradha 2020.02.12 17:37 I Attest To The Accuracy & Integrity Of This Document

Section 14ASection 260

154 (SC) ? (vi) Whether on the facts and in the circumstances of the case, the Hon'ble ITAT is justified in dismissing the Miscellaneous application of the Revenue and not deciding the merits, whereas the disallowances wa restricted by Ld. CIT (A) to the extent except income earned ignoring the fact that Hon'ble Supreme Court of India in Civil