MASCOT FOOTCARE FARIDABAD THRG ITS PARTNER GUNJAN LAKHANI vs. COMMISSIONER OF INCOME TAX FARIDABAD (HARYANA)
The appeals stand dismissed
ITA/192/2012HC Punjab & Haryana12 May 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 143(1)Section 14ASection 260Section 36Section 36(1)Section 36(1)(iii)
192-2012 2023:PHHC:081405-DB 6
For earlier years, disallowance has to be worked out on ‘reasonable basis’
under Section 14 (A) (1
