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2 results for “disallowance”+ Section 5(1)clear

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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

1) of the Income Tax Act, 1961 were served upon the respondent; that on 12.05.2015, the Assessing Officer completed the assessment and passed the final assessment order under Section 143(3) of the Income Tax Act at total income of ₹117,11,60,400/-; that against the order passed by the Assessing Officer, the assessee (respondent herein) preferred an Appeal

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

5 of 2013 Crescent Control Pvt. Ltd. ………….......Appellant. Versus. The Assistant Commissioner of Income Tax. ………...Respondent. Present: Shri P.R. Mullick, learned counsel for the appellant. Shri H.M. Bhatia, learned counsel for respondent. Coram: Hon’ble Ravi Malimath, ACJ. Hon’ble Narayan Singh Dhanik, J. Hon’ble Ravi Malimath, ACJ. (Oral) 1. The appellant is a manufacturer of electromagnetic equipment used