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2 results for “disallowance”+ Section 87clear

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Key Topics

Section 43B5Section 143(3)2Deduction2

PRINCIPAL COMMISSIONER OF INCOME TAX , HISAR vs. DAKSHIN HARYANA BIJLI VITRAN NIGAM LTD.

Appeals are dismissed

ITA/17/2021HC Punjab & Haryana03 Aug 2022

Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN

Section 143(3)Section 2Section 263Section 28Section 43B

disallowance made by A.O. w.r.t. electricity duty under Section 43B of the 1961 Act. DINESH KUMAR 2022.08.23 18:51 I attest to the accuracy and integrity of this document ITA Nos. 17, 30, 51, 33, 105, 119 and 87

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

ITA/140/2013HC Punjab & Haryana
28 Mar 2023

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

Section 144Section 80

disallowed being not admissible as per provisions of the IT Act. (8) An addition of Rs.5,00,000/- is made out of total Foreign Travelling Expenses of Rs.9,87,601/- in its P & L Account as no AJAY PRASHER 2023.04.10 11:34 I attest to the accuracy and integrity of this document ITA No.140 of 2013 (O&M) -3- evidence