Search: disallowance

3 results for “disallowance”+ Section 44clear

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BALJINDER SINGH SALANA vs. COMMISSIONER OF INCOME TAX, PATIALA

ITA/341/2018HC Punjab & Haryana24 Jan 2024

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE LAPITA BANERJI

disallowance of expenses on account of wages paid to labour and without any material on record against the assessee? (iii) Whether the ITAT has erred in applying the provision of section-44AD for calculating the net profit ratio at 8% of the gross receipt which was treated as income of the assesse? (iv) Whether net profit ratio of earlier years

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

BALJINDER SINGH SALANA vs. COMMISSIONER OF INCOME TAX, PATIALA

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

BALJINDER SINGH SALANA vs. COMMISSIONER OF INCOME TAX, PATIALA

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

M/S SHREE DIGVIJAYA WOOLLEN MILLS LTD. AMRITSAR vs. COMMISSIONER OF INCOMT-TAX, AMRITSAR