Search: disallowance

6 results for “disallowance”+ Section 26(1)(iii)clear

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Section 271(1)(c)5 Section 115J4 Section 260A3 Section 2(15)3 Section 12A3 Addition to Income3 Section 112 Section 143(3)2 Exemption

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

Section 36(1)(iii) on rrowed for the purpose of purch nterest paid in respect of the cap s of M/s Vardhman Polytex Ltd (iii) was disallowed on the grou ere not sold for long time and t lytex Ltd were pledged with h an wed s on the were was ains

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

disallow the exemption. 15. We have considered the submissions. Discussion 16. Section 2 (15) of the Act defines charitable purpose. The word ‘charitable purpose’ and ‘legislative changes’ have been discussed at length VARINDER SINGH 2024.12.05 17:58 I attest to the accuracy and authencity of this order/judgment ITA No. 271 of 2014 -10- by the Larger Bench of the Supreme

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

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

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

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

THE PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S PIYUSH COLONIZERS LTD.

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

PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S NHPC LTD

PR COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. M/S SUPERTECH FORGINGS PVT LTD