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2 results for “disallowance”+ Section 87clear

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PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

ITA/81/2024HC Rajasthan15 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 10

87,485/- 1961 (for sho IN THE HIGH COURT OF PUN AT CHANDIGA I D oner of Income Tax-1 Ludhiana Vs. h Investment & Training Co LP), Ludhiana HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Ranvijay Singh, Sr. Standing *** RAKASH SHARMA, J.(Oral) The revenue challenges order d e assessment year 1993-1994, a Learned counsel

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

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

Sections 2(h), 2(j), 2(n), 2(t), 2(u) & 2(x). It is argued that in terms of the said provisions information of Registrants would be clearly covered and thus would have to be protected from disclosure. The said sections are extracted hereinunder for ease of reference: “2. In this Act, unless the context otherwise requires,— (h) “data