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4 results for “disallowance”+ Section 10(6)(vii)clear

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Key Topics

Section 260A3Deduction3Addition to Income3Disallowance2

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

vii) subject to the provisions of sub-section (2), the amount of [any bad debt or part thereof which is written off as irrecoverable in the accounts of the assessee for the previous year. VIRENDRA SINGH ADHIKARI 2025.07.07 10:17 I attest to the accuracy and integrity of this document ITA-385-2014 (O&M) -5- (2) In making

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)

Section 41(4) read with 36(1)(vii) with respect to recovery of bad debts which were written off in the earlier 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 account. 3. They

M/S SHREE DIGVIJAYA WOOLLEN MILLS LTD. AMRITSAR vs. COMMISSIONER OF INCOMT-TAX, AMRITSAR

ITR/3/2010HC Punjab & Haryana22 Mar 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

Section 256(2)

10 the following details have been given regarding production of worsted yarns:- All Wool 54,261 Viscose 73,244 Terry wool 55:45 49,955 Terry wool 70:30 1,37,769 Tweeds 41,233 Govt. material 44,391 Synthetic Fabrics 27,532 Millionore 64,260 Shawls, blankets and Lois 11,587 Carpet yarn 44,411 In view

PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD

ITA/325/2016HC Punjab & Haryana04 Feb 2026

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260ASection 80

Section 260A of the Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 05.04.2016 passed by Income Tax Appellate Tribunal, Chandigarh (for short ‘ITAT’). 2. The appellant has raised following questions for adjudication by this Court:- (i) Whether, on the facts and in the circumstances of the case