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4 results for “disallowance”+ Section 271(1)(c)clear

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Key Topics

Section 271(1)(c)5Penalty4Addition to Income3Section 1432Section 2712Section 112Section 260A2Disallowance2

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

The appeal is dismissed

ITA/300/2019HC Punjab & Haryana10 Feb 2020

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

Section 260ASection 271(1)(c)

disallowance of `7,70,72,993/- and addition was restricted to `1,85,92,817/-. For the addition sustained, penalty proceedings were initiated under Section 271(1)(c

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

BHARTI BHUSHAN JINDAL vs. COMMISSIONER OF INCOME TAX LUDHIANA

ITA/385/2014HC Punjab & Haryana03 Jul 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

Section 142(2)Section 143(2)Section 260ASection 271Section 36(1)(vii)Section 36(2)Section 41(1)Section 56Section 57

disallowed the return of unrealized amount of Rs.10,50,000/- and added back the same to the income of the appellant and penalty proceedings under Section 271 (1)(c

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

disallowed. The income of the respondent-assessee was re-computed and penalty proceedings under Section 271 (1) (c) of the Income