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2 results for “disallowance”+ Section 269clear

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Key Topics

Section 2(47)3Disallowance2

PRINCIPAL COMMISSIONER INCOME TAX 4 BENGALURU 2 vs. M/S JUPITER CAPITAL PRIVATE LIMITED

SLP(C) No.-000063-000063 - 2025Supreme Court02 Jan 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 2(47)

disallowance of capital loss claimed by the assessee of Rs.164,48,55,840/- by holding that there is extinguishment of rights of 153340900 shares when no such extinguishment of rights is made out by Digitally signed by VISHAL ANAND Date: 2025.01.08 11:04:03 IST Reason: Signature Not Verified 2 the assessee as required under section

KIRLOSKAR BROS. LTD. vs. COMNR. OF CENTRAL EXCISE, PUNE

C.A. No.-006938-006938 - 1999Supreme Court07 Mar 2005
For Respondent: Commissioner of Central Excise, Pune
Section 4Section 4(1)
Section 4(4)(c)

disallowance of the lower price on the ground that the bulk buyers did not constitute a different class of buyers and cannot be distinguished from other wholesale buyers; there cannot be more than one price for the same class of buyers. In the notice it was alleged that the claim for lower price on the ground that the bulk buyers