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2 results for “disallowance”+ Section 69Cclear

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Key Topics

Section 80I7Section 294Section 69C3Section 43Section 35(2)2Section 143(3)2Section 402Depreciation2Disallowance2

CHIEF COMMISSIONER OF INCOME TAX OSD LUDHIANA vs. M/S CEIGALL INDIA LTD

ITA/61/2021HC Punjab & Haryana06 Aug 2022

Bench: Cit(A). The Same Was Partly Allowed. The Addition Made By Applying Net Profit Dinesh Kumar 2022.10.16 16:54 I Attest To The Accuracy & Integrity Of This Document

Section 143(3)Section 145Section 145(3)Section 260Section 29Section 40Section 69C

69C of the act on account of unexplained expenditure was deleted. The order passed by CIT(A) was taken in appeal before ITAT by the revenue. The appeal filed by the revenue stands dismissed. 4. We have heard counsel for the appellant and have gone through the records of the case. 5. Learned ITAT while dealing with the issue

Addition to Income2

COMMISSIONER OF INCOME TAX-II, CHD vs. M/S VENUS REMEDIES LTD.

ITA/81/2012HC Punjab & Haryana25 Jul 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 33BSection 35(2)Section 4Section 69CSection 80Section 80I

69C. 2) Whether on the facts and in th Hon'ble ITAT was right in uphol vide which relief on accoun amounting to Rs.8,76,27,511/- w 3) Whether the Hon'ble ITAT CIT(A)'s method of not apportion o the financial costs of Rs. Rs.1,63,04,928/-, Capital Expen Rs.3,00,67,328/- and deferred