Search: disallowance

3 results for “disallowance”+ Section 45(3)clear

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COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

45, it cannot be taxed at all. (See S. G. Mercantile Corporation P. Ltd. v. CIT (1972) 83 1TR 700 (SC). (17) Furthermore, it would be illogical and against the language of section 56 to hold that everything that is exempted from capital gains by the statute could be taxed as a casual or non-recurring receipt under section

M/S SARAF EXPORT PALACE vs. THE COMMISSIONER OF INCOME TAX

ITA/268/2018HC Rajasthan19 Mar 2021

Bench: SABINA,MANOJ KUMAR VYAS

Section 260Section 45(2)

3 AND: M/s. CANARA BANK BSCA SECTION HEAD OFFICE, 112 JC ROAD, BENGALURU - 560 002. ....RESPONDENT (BY SRI P SURYANARAYANA, SR. COUNSEL FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE) THIS INCOME TAX APPEAL FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.09.2017 PASSED IN ITA No.931/BANG/2016, FOR THE ASSESSMENT YEAR 2011- 2012 PRAYING TO FORMULATE

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

M/S SARAF EXPORT PALACE vs. THE COMMISSIONER OF INCOME TAX

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

M/S SARAF EXPORT PALACE vs. THE COMMISSIONER OF INCOME TAX

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.