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6 results for “disallowance”+ Section 43(1)clear

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Key Topics

Deduction6Section 35D5Section 260A3Section 803Addition to Income3Section 43B2Section 43(1)2Section 37(1)2Disallowance2

MASCOT FOOTCARE FARIDABAD THRG ITS PARTNER GUNJAN LAKHANI vs. COMMISSIONER OF INCOME TAX FARIDABAD (HARYANA)

The appeals stand dismissed

ITA/192/2012HC Punjab & Haryana12 May 2023

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

Section 143(1)Section 14ASection 260Section 36Section 36(1)Section 36(1)(iii)

1). 9. In the present case, the assessment year is 2006-07 and hence disallowance has to be worked out on reasonable basis under Section 14 A . The method prescribed for the purpose of section 14A of the Act is contained in Rule 8D of the Income Tax Rules, 1962 (“the Rules”). Rule 8D had been inserted vide Notification

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) of the IT Act were initiated for furnishing inaccurate particulars of account. The appellant filed appeal against order dated 29.12.2006 before the Commissioner of Income Tax (Appeals)-II, Ludhiana, who vide

COMMISSIONER OF INCOME TAX vs. M/S MUKERIAN PAPERS LTD

ITA/408/2006HC Punjab & Haryana14 Nov 2019

Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN

Section 35DSection 37Section 37(1)Section 43(1)

43(1) ? (ii) Whether on the facts and in the circumstances of the case, the Hon’ble Income Tax Appellate Tribunal was justified in allowing expenditure relating to the public issue of debentures u/s 37(1) of the I.T.Act by ignoring the fact that such expenditure is covered u/s 35D of the I.T.Act ? 4. The first substantial question

COMMISSIONER OF INCOME TAX ROHTAK vs. M/S CRYSTAL PHOSPHATES LTD

ITA/140/2013HC Punjab & Haryana28 Mar 2023

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

Section 144Section 80

disallowance of Rs.5,60,207/- and the appeal of the assessee was pending before CIT (A) and as per the CBDT instructions contained in Scrutiny Guidelines for F.Y. 2007-08 in clause 2 (v) (b) provided that all cases in which an appeal was pending before the CIT (A) against an addition/disallowance of Rs.5 lakhs or above, or the Department

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

1. The appellant through instant appeal under 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

CIT, CHANDIGARH vs. M/S HINDUSTAN UNILEVER LTD.

ITA/677/2008HC Punjab & Haryana05 Feb 2026

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

Section 260ASection 43BSection 80Section 80HSection 80I

1. The appellant through instant appeal under Section 260A of the Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 28.05.2008 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