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6 results for “disallowance”+ Section 201clear

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Key Topics

Section 37(4)6Deduction5Section 35D3Disallowance3Section 1432Section 260A2Section 35B2

INDUSTRIAL CABLES PVT. LTD. vs. COMMNR. OF INCOME TAX & ANR.

ITA/10/2005HC Punjab & Haryana03 Dec 2025

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

Section 37(4)

201 ITA-10-2005 (O&M) Date of Decision: 03.12.2025 INDUSTRIAL CABLES PVT. LTD. ...Appellant Vs. COMMISSIONER OF INCOME TAX & ANR. …Respondents CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Divya Suri, Advocate for the petitioner Mr. Saurabh Kapoor, Advocate for respondent-Income Tax Department *** JAGMOHAN BANSAL, J. (ORAL) 1. The appellant

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 260A
Section 41(4)

201-2 ITA-200-2012 Date of Decision: 19.12.2025 STATE BANK OF PATIALA, PATIALA ...Appellant Vs. COMMISSION OF INCOME TAX, PATIALA …Respondent CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Sanjay Bansal, Sr. Advocate with Mr. Gurdeep Singh, Advocate Mr. Sushrut Singla, Advocate and Mr. Iman Singla, Advocate for appellant-State Bank

SMITHKLINE BEECHAM CONSUMER BRANDS LTD vs. COMMISSIONER OF INCOME TAX PATIALA

ITR/33/1995HC Punjab & Haryana22 Dec 2025

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

Section 143Section 37Section 37(1)

201 Date of Decision: 22.12.2025 1. ITR-33-1995 M/S.SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD. ...Petitioner Versus COMMISSIONER OF INCOME TAX ...Respondent 2. ITR-34-1995 M/S.SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD. ...Petitioner Versus COMMISSIONER OF INCOME TAX ...Respondent 3. ITR-35-1995 M/S.SMITHKLINE BEECHAM CONSUMER HEALTH CARE LTD. ...Petitioner Versus COMMISSIONER OF INCOME TAX ...Respondent 4. ITR-36-1995 M/S.SMITHKLINE BEECHAM

SMITHKLINE BEECHAM CONSUMER BRANDS LTD vs. COMMISSIONER OF INCOME TAX PATIALA

ITR/62/1995HC Punjab & Haryana27 Nov 2025
Section 143Section 35BSection 40Section 40A(5)

201 Date of Decision: 27.11.2025 1. ITR-62-1995 M/S.SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD. ...Petitioner Versus COMMISSIONER OF INCOME TAX ...Respondent 2. ITR-63-1995 M/S.SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD. ...Petitioner Versus COMMISSIONER OF INCOME TAX ...Respondent 3. ITR-64-1995 M/S.SMITHKLINE BEECHAM CONSUMER HEALTH CARE LTD. ...Petitioner Versus COMMISSIONER OF INCOME TAX ...Respondent 4. ITR-65-1995 M/S.SMITHKLINE BEECHAM

M/S MAJESTIC AUTO LTD vs. COMMISSIONER OF IT & ANR

ITA/290/2005HC Punjab & Haryana05 Dec 2025

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

Section 260Section 35D

201 ITA-290-2005 (O&M) Date of Decision: 05.12.2025 M/S MAJESTIC AUTO LTD. ...Appellant Vs. COMMISSIONER OF INCOME TAX & ANR …Respondents CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Viren Sharma, Advocate with Mr. Yash Srivastava, Advocate for the appellant Mr. Vaibhav Gupta, Advocate for respondent-Income Tax *** JAGMOHAN BANSAL

ST. BANK OF PTIALA, PATIALA vs. COMM. OF INCOME TAX, PATIALA & ANR.

Appeal is allowed

ITA/954/2008HC Punjab & Haryana19 Dec 2025

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

Section 260A

201-1 ITA-954-2008 (O&M) Date of Decision: 19.12.2025 STATE BANK OF PATIALA, PATIALA ...Appellant Vs. COMMISSION OF INCOME TAX, PATIALA & ANR. …Respondents CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Sanjay Bansal, Sr. Advocate with Mr. Gurdeep Singh, Advocate Mr. Sushrut Singla, Advocate and Mr. Iman Singla, Advocate