Search: disallowance

2 results for “disallowance”+ Section 56(2)(viia)clear

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Key Topics

Section 36(1)(vii)4 Section 36(1)(iii)4 Section 43(1)4 Section 37(1)2 Deduction2

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

C.A. No.-001337-001337 - 2003Supreme Court11 Jan 2010

Section 145Section 2(24)Section 36(1)(vii)Section 37Section 37(1)

2)] In Commissioner of Income-tax, A.P. v. T. Veerabhadra Rao K. Koteswara Rao & Co. reported in 155 ITR 152 at 157, it was found that the debt was taken into account in the income of the assessee for the assessment year 1963-64 when the interest accruing thereon was taxed in the hands of the assessee. The said interest

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

C.A. No.-003952-003955 - 2002Supreme Court08 Feb 2008

M/s. Core Health Care Ltd