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3 results for “disallowance”+ Section 74clear

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Key Topics

Section 2(15)3Section 12A3Section 260A2Deduction2

COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S IMPROVEMENT TRUST BATHINDA

The appeals are hereby dismissed

ITA/161/2016HC Punjab & Haryana17 Nov 2025

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPAK MANCHANDA

Section 12ASection 2(15)Section 260A

Section 2(15). The Tribunal, therefore, rightly directed the Assessing Officer to delete disallowance of exemption. 74. It cannot possibly

PR. COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. M/S MAX INDIA LTD

Appeal is hereby dismissed in limine

ITA/272/2022HC Punjab & Haryana19 Oct 2023

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN

Section 260ASection 36(1)(iii)

section 36(1)(iii) on interest free loan given to sister concerns whereas the aassessee itself in the same year, has charged interest @ 13.5% on advances given to its another concerns M/s Pharmax Corp Ltd.? (ii) Whether on the facts of the case, Ld. ITAT has erred in law ignoring the AO’s finding that the assessee company has advanced

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