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7 results for “disallowance”+ Section 13(2)(d)clear

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Key Topics

Section 43B5Section 1544Section 2(15)3Section 12A3Deduction3Section 260A2Section 143(3)2Section 112Exemption

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

13(8), seventeenth proviso to Section 10(23C) and third proviso to Section 143(3) (all w.r.e.f. 01.04.2009), reaffirm this interpretation and bring uniformity across the statutory provisions. xxx xxx xxx D. Trade promotion bodies Bodies involved in trade promotion (such as AEPC), or set up with the objects of purely advocating for, coordinating and assisting trading organisations

COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S IMPROVEMENT TRUST BATHINDA

The appeals are hereby dismissed

ITA/161/2016HC Punjab & Haryana17 Nov 2025

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPAK MANCHANDA

Section 12A
2
Penalty2
Addition to Income2
Section 2(15)
Section 260A

d) “Community Hall” measuring 2000 sq. Yds. To be erected & built in Rajiv Gandhi Nagar, Gurukul Nagar, Gurukul Road, Bathinda, Vide Resolution No. 75 dated 30.09.2008 (free of cost). (e) The Trust is to provide “Service Lane” 16 wide with parking and footpath”. The amount to be spent is Rs. One Crore Vide Resolution No. 48 dated 26.08.2008 (free

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)

13%. Consequently, the CIT(A) deleted the above said addition of TRIPTI SAINI 2024.03.22 11:37 I attest to the accuracy and integrity of this document 2024:PHHC:041731-DB ITR-3-2010 (O&M) -10- Rs.34,28,414/- made by the A.O by observing that this addition was made merely on conjectures and surmises and as such could

PRINCIPAL COMMISSIONER OF INCOME TAX , HISAR vs. DAKSHIN HARYANA BIJLI VITRAN NIGAM LTD.

Appeals are dismissed

ITA/17/2021HC Punjab & Haryana03 Aug 2022

Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN

Section 143(3)Section 2Section 263Section 28Section 43B

disallowance made by A.O. w.r.t. electricity duty under Section 43B of the 1961 Act. DINESH KUMAR 2022.08.23 18:51 I attest to the accuracy and integrity of this document ITA Nos. 17, 30, 51, 33, 105, 119 and 87 of 2021 (O&M) 3 4. The matter was taken before the Income Tax Appellate Tribunal (hereinafter referred to 'Tribunal

M/S PANCHSHEEL TEXTILE MANFAC. & TRAD. vs. C I T AND ANR.

ITA/109/2007HC Punjab & Haryana13 May 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

13. pur rele trad (O&M) and other connected ca uction under Section 36(1)(iii) ey borrowed for utilisation in the fore proceeding further it would come Tax Act, 1961 before ame vant and applicable in the years eproduce relevant portion of the arned Income Tax Tribunal, Cha levant portion of Section 36(1)(i ther Deductions:- ction

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

d) M/s Yuvraj Motors Rs.1.50 lacs 7. The above said amounts due from the parties were claimed to be written off in the books of account maintained by the assessee. The assessee has furnished copies of account of the respective parties during the financial year 2003-04 in the books of account of sole proprietary concern of the assessee

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 B of the Act, 1961. d