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2 results for “disallowance”+ Disallowanceclear

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Key Topics

Section 408Section 194J3Section 194C2Section 682Addition to Income2

Commissioner Of Income Tax International Taxation 3 vs. Samsung Heavy Industries Company Limited

Appeal stands dismissed

ITA/10/2024HC Uttarakhand10 Jul 2025

Bench: HON'BLE MR JUSTICE G. NARENDAR,HON'BLE MR. JUSTICE ALOK MAHRA

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 194JSection 260Section 40

disallowance under Section 40(a)(ia) of the Act is still applicable. The High Court observed that the expression

CRESCENT CONTROL PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is allowed

ITA/5/2013HC Uttarakhand07 Aug 2020

Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,SRI NARAYAN SINGH DHANIK, J.

Section 143Section 253Section 68

disallowed, under section 68 of the Income Tax Act, 1961. After making additions to the income for Rs. 1,38,452/-, a demand