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4 results for “disallowance”+ Section 96clear

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Key Topics

Section 80I7Section 43Section 35D3Deduction3Section 35(2)2Section 802Section 2602Addition to Income2TDS

M/S ROCKMAN CYCLES INDS. LTD. vs. COMMR. OF INCOME TAX, LDH. AND ANR.

The appeals are allowed and impugned orders are

ITA/244/2005HC Punjab & Haryana09 Feb 2023

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

Section 143Section 260Section 37

96-97), the appellant-company claimed deduction on account of travelling expenditure incurred on the director's wife accompanying their husbands on business tours, to the tune of Rs.1,56,076/-. The appellant-company claimed ITA Nos. 244, 281, 282, 283 & 630 of 2005 2023:PHHC:056092-DB 3 deducted under Section 37 of Act 1961 on account of expenditure

M/S MAJESTIC AUTO LTD vs. COMMISSIONER OF IT & ANR

ITA/290/2005HC Punjab & Haryana05 Dec 2025

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

2
Section 260Section 35D

disallowed. 2. The matter relates to Assessment Year 1997-98. The appellant is engaged in the business of automobile parts. With intent to expand its business outside the country, it incurred travelling and staff expenses outside the country during 1995-96 and 1996-97. The appellant attempted to set up a unit in China. The project could not be materialized

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

Section 144 of the Income Tax Act was completed on 24.12.2008 by making the following additions:- “(1) During the assessment proceedings, the identity and creditworthiness of the parties subscribed share capital remained unproved and the genuineness of the transaction was also unproved, therefore, the capital of Rs.55,00,000/- was treated as income from undisclosed sources of the assessee

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

96,306/- expenditure u/s 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