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5 results for “disallowance”+ Section 234Bclear

Sorted by relevance

Mumbai761Delhi715Bangalore362Ahmedabad137Jaipur114Hyderabad85Kolkata61Chennai52Pune46Indore44Nagpur40Allahabad28Surat27Lucknow21Agra20Rajkot20Ranchi18Chandigarh17Raipur15Jodhpur12Dehradun8Cochin7Visakhapatnam7Cuttack6Patna6SC5Jabalpur4Guwahati2Amritsar2Panaji2Varanasi1

Key Topics

Section 876Section 143(2)3Section 882Section 892Section 952Section 922

RENUKA DATLA vs. COMNR. OF INCOME TAX KARNATAKA

C.A. No.-004731-004731 - 2000Supreme Court17 Dec 2002
For Respondent: CKoamrmniastsaikoane&rAonfr.Income Tax
Section 87Section 88Section 89Section 95

Sections 234A, 234B and 234C. By his order dated 30.9.1997, the CIT(A) partly allowed the appeal by confirming the additions in respect of items (iii), (iv), (v) and (viii), setting aside the additions in respect of items (ii), (vi), (viii) and (ix) and remitting the matter back to the Assessing Officer for re-determination and modification of the amount

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs. COMMISSIONER OF INCOME TAX-III N.D

The appeals are hereby disposed of in terms of

C.A. No.-004072-004072 - 2014
Supreme Court
19 Dec 2025

Bench: HON'BLE MR. JUSTICE MANOJ MISRA

Section 32(1)(ii)

234B of the Act. Consequently, penalty proceedings under Section 271(1)(c) of the Act were also initiated by the assessing officer against the assessee. In the assessment order, assessing officer made several disallowances

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

C.A. No.-005769-005769 - 2022Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 26Section 6(3)

disallowed). Separate penalty proceedings were initiated under sections 271(1)(a). 271(1)(c), 273/274 and 271-B of the Act. 2.12 The assessees then preferred appeals before the CIT(A). Subsequently on 08th December, 2000, the writ petitions filed by the assessees came to be dismissed by the High Court as the respective assessees moved the Appellate Authority prescribed

VODAFONE IDEA LTD(EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2)

C.A. No.-002377-002377 - 2020Supreme Court29 Apr 2020

Bench: HON'BLE THE CHIEF JUSTICE

Section 143(2)Section 244ASection 92

disallowing depreciation as claimed and by taxing the interest income of Rs.1,07,85,590 as income from other sources and thus raised the demand of Rs. 1,30,83,741 under various heads and sections of taxes, surcharge and additional tax under Sections 143(1A), 234A and 234B

DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR

The appeal is allowed

C.A. No.-002746-002746 - 2007Supreme Court18 May 2007
For Respondent: Joint Commissioner of Income Tax, Mumbai & Anr

234B and 234C. Initiate penalty proceedings u/s 271(1)(c) of the Act. Issue demand notice and challan." 10. Thus, in the said order, valuation of the land as made by the District Valuation Officer was adopted and on the basis thereof long term capital gain was determined to be Rs.3,09,78,478 by taking the valuation