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Section 36(1)(vii)10 Section 36(1)(iii)4 Section 43(1)4 Section 36(2)4 Deduction4 Section 36(1)(viia)3 Section 143(2)2 Section 143(3)2 Section 37(1)2 Disallowance

PR. COMMISSIONER OF INCOME TAX 6 vs. KHYATI REALTORS PVT. LTD

The appeal is allowed, in the above terms, without order on costs

C.A. No.-005804-005804 - 2022Supreme Court25 Aug 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 143(2)Section 143(3)Section 260ASection 36(1)(vii)Section 36(2)

disallowed by Explanation to Section 36(1)(vii), if claimed, has got to be added back to the total income of the assessee because the said Act seeks to tax the “real income” which is income computed according to ordinary commercial principles but subject to the provisions of the IT Act. Under Section 36(1)(vii) read with the Explanation

PR. COMMISSIONER OF INCOME TAX 6 vs. KHYATI REALTORS PVT. LTD

PR. COMMISSIONER OF INCOME TAX 6 vs. KHYATI REALTORS PVT. LTD

CATHOLIC SYRIAN BANK LTD. vs. COMMISSIONER OF INCOME TAX, THRISSUR

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S. CORE HEALTH CARE LTD