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PR. COMMISSIONER OF INCOME TAX vs. M/S BRAHMAPUTRA CRACKER AND POLYMER LIMITED....b

ITA/16/2022HC Gauhati11 Apr 2023

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

15. In the case of Bongaigaon Refinery Petrochemicals Ltd. (supra) relied upon by Mr. Keyal, the assessee derived income from housing property, its guest house, charges for equipments, etc. and recoveries from contractors on account of water and electricity supply. These sources of income were held as excluded from capital receipts. In this case, the assessee did not challenge

THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.

ITA/8/2022HC Gauhati16 Dec 2024

Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

For Respondent: Dr. A. Saraf, Senior Advocate

Section 132Section 153ASection 260ASection 68

15. And again in Secy., Taliparamba Education Society v. Moothedath Mallisseri Illath M.N. this Court held: (SCC p. 486, para 5) ‘The High Court was grossly in error in trenching upon the appreciation of evidence under Section 100 CPC and recording reverse finding of fact which is impermissible." Page No.# 22/29 18. Reference is also made to the decision