Search: disallowance

2 results for “disallowance”+ Section 10A(2)(ia)clear

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Section 802

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

10a. It is clear on a plain natural construction of the language used by the legislature that the ten crucial words “not involving the carrying on of any activity for profit” go with “object of general public utility” and not with “advancement”. It is the object of general public utility which must not involve the carrying on of any activity

COMMISSIONER OF INCOME TAX 1 vs. M/S. HINDUSTAN PETROLEUM CORPORATION LTD

C.A. No.-009295-009295 - 2017Supreme Court03 Aug 2017

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 80Section 80H

disallowed the deduction claimed by the assessees holding that they did not engage in the production or manufacture activity because of the reason that LPG was produced and manufactured in refineries and thereafter there was no change in the chemical composition or other properties of the Gas in the activity of filling the cylinder. This view was affirmed by Commissioner