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2 results for “disallowance”+ Section 239clear

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Key Topics

Section 1432Disallowance2Addition to Income2

CIT-I CHANDIGARH vs. M/S PB.INFO&COMM. TECH. CORP. LTD. CHD.

The appeals are dismissed

ITA/398/2009HC Punjab & Haryana18 Jan 2023

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

Section 143Section 271

Section 143 (3) of the Act before the Commissioner of Income Tax (Appeals), Chandigarh (for short “CIT (A)”) who vide order dated 09.11.2006, allowed the appeal of the assessee and deleted the disallowances so made. It was now the turn of the revenue to feel aggrieved by the order of CIT (A) who filed appeal before the Tribunal challenging

M/S INDUSTRIAL CABLES (INDIA) LTD., RAJP vs. COMMISSIONER OF INCOME TAX, PATIALA & OR

ITA/129/2000HC Punjab & Haryana20 Jan 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 260

Section 260-A of the Income Tax Act, 1961 (in short “the Act”) against the order of the Income Tax Appellate Tribunal, Chandigarh in ITA No.487/Chandi/1992 for the assessment year 1990-1991 disallowing the credit of Rs.89,854/- to the sister concerns on the specific ground that the advances given to the sisters concerns were not proved to be relating