Disallow - Judgment Search Results

Dashiell Vs. Grosvener

Court: US Supreme Court

dashiell v grosvener 162 u s 425 1890 u s supreme court dashiell v grosvener 162 u s 425 1896...

Doswell Vs. De La Lanza

Court: US Supreme Court

doswell v de la lanza 61 u s 29 1857 u s supreme court doswell v de la lanza 61...

Maharashtra General Kamgar Union Vs. Hotel in Phom. and ors.

Court: Mumbai

Reported in: [1987(54)FLR441]; (1995)IIILLJ198Bom

desal j this appeal can be disposed of at the stage of admission accordingly the appeal is admitted mr madon...

Ram Alam Lal and ors. Vs. Dukhan and ors.

Court: Allahabad

Reported in: AIR1950All427

desal j 1 this is an application by the plaintiffs whose application for the filing of an award has been...

Joint Commissioner of Income Tax, Vs. I.T.C. Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2008)112ITD57(Kol.)

..... of the expenditure incurred by the assessee company towards travelling he only made the adhoc disallowance of 1 out of travelling expenditure on estimate basis therefore in our opinion this ..... by any material evidence on record whereas while deciding ground no 12 i e regarding disallowance of miscellaneous expenditure we have already held that advertisements through sponsorship events and through .....

Malwa Cotton Spinning Mills Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2004)83TTJ(Chd.)72

..... commissioner appeals vide his separate orders passed for these two years confirmed the aforesaid disallowances made out of interest expenditure for both the years under consideration the assessee filed ..... president has passed a separate dissenting order directing the assessing officer to delete the disallowances made out of interest expenditure in both the years under consideration the learned counsel .....

Johnson and Johnson Limited Vs. Commissioner of Income Tax-ltu

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... fringe benefit tax on the travelling expenditure incurred and accordingly the expenditure cannot be disallowed the assessee also referred the following decisions i cit v s panipat woolen and ..... incurred on production of advertisement films professional sponsorship and on free samples has been separately disallowed by the ao transfer pricing adjustment should be made only on the allowed publicity .....

Joint Commissioner of Income Tax Vs. I.T.C. Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2008)115TTJ(Kol.)45

..... has relied on the order of ao the learned departmental representative has submitted that disallowance on account of notional income from dismantling fabrication material out of fabrication expenses ..... any material evidence on record whereas while deciding ground no 12 i e regarding disallowance of miscellaneous expenditure we have already held that advertisements through sponsorship events and .....

Asstt. Cit, Rg. 4(1) Vs. Claridges Investments and

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... expenses therefore should not have been forcibly attributed to the dividend income and then disallowed by the assessing officer the learned departmental representative reiterated the same arguments as ..... by the assessee the assessing officer had nothing more than conjectures surmises and suspicion disallowances had been made without examining the relevant evidence like contract notes payments made .....

Malwa Cotton Spinning Mills Vs. Asstt. Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2004)89ITD65(Chd.)

..... observed that meeting co promoters contribution was personal obligation and not business obligation and therefore disallowed interest on these advances amounting to rs 7 40 950 not being borrowed for the ..... of punjab woolcombers ludhiana vide its order dated 14th january 2003 supra have held that disallowance out of interest expenditure cannot be sustained in relation of interest free advances given .....