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2 results for “disallowance”+ Section 269clear

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Key Topics

Section 803Section 260A2Section 43B2Deduction2Disallowance2

CIT CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER

ITA/351/2007HC Punjab & Haryana29 Jan 2026

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

Section 260ASection 43BSection 80Section 80H

disallowance of claim for deduction u/s 80-I of the 1961 Act, in as much as the machineries had been installed in the same existing factory premises, as no mention of expansion of the existing factory in the annual report of the company was there and or any separate accounts & other details relating to unit for which deduction

C I T vs. M/S GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD.

ITA/418/2008HC Punjab & Haryana05 Feb 2026

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

Section 260ASection 43BSection 80

Section 260A of the Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 21.09.2007 passed by Income Tax Appellate Tribunal, Chandigarh (for short ‘ITAT’). 2. The appellant has raised following questions for adjudication by this Court:- i. Whether on the facts and in the circumstances of the case the ITAT was right