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2 results for “disallowance”+ Section 10(38)clear

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Key Topics

Section 112

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

ITA/271/2014HC Punjab & Haryana04 Dec 2024

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

Section 11

38 of 2020)], within three months from the first day of April, 2021; (ii) where the trust or institution is registered under section 12AB and the period of the said registration is due to expire, at least six months prior to expiry of the said period; (iii) where the trust or institution has been provisionally registered under section 12AB

M/S ROCKMAN CYCLES INDS. LTD. vs. COMMR. OF INCOME TAX, LDH. AND ANR.

The appeals are allowed and impugned orders are

ITA/244/2005HC Punjab & Haryana09 Feb 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143
Section 260
Section 37

38,000/- paid to M/s Mckinsey and Company Ltd for professional serviced rendered by it. However, the Assessing Officer disallowed both the claims of the assessee-Company, vide order dated 26.02.1999 (A-1). Feeling aggrieved against the above order, the appellant- Company preferred appeal before the Commissioner of Income Tax (Appeals) and the same was partly allowed