RAMKY ECI JV,TELEGANA vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

penalties and damages if any, imposed by NHIDCL on account of violations, ECI shall borne such payments. The agreement is to expire if the JV has not been awarded the contract and also in case, the contract is awarded, after work has been completed in entirety. 3.4. A survey was conducted on 09.10.2018, by the Income Tax Officer TDS

RAMKY ECI JV,TELANGANA vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

penalties and damages if any, imposed by NHIDCL on account of violations, ECI shall borne such payments. The agreement is to expire if the JV has not been awarded the contract and also in case, the contract is awarded, after work has been completed in entirety. 3.4. A survey was conducted on 09.10.2018, by the Income Tax Officer TDS

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

The appeals are allowed for statistical purposes

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

penalty proceeding initiated u/s 271(1)(c) of the Act. 2. First, we take ITA No. 216/GTY/2019. The assessee has raised the following grounds of appeal: “1) On the facts and in the circumstances of appellant's case the learned Commissioner of Income Tax (Appeals) [here in after referred to as ld. CIT(Appeals)] was not justified in confirming

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

The appeals are allowed for statistical purposes

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

penalty proceeding initiated u/s 271(1)(c) of the Act. 2. First, we take ITA No. 216/GTY/2019. The assessee has raised the following grounds of appeal: “1) On the facts and in the circumstances of appellant's case the learned Commissioner of Income Tax (Appeals) [here in after referred to as ld. CIT(Appeals)] was not justified in confirming

DY. COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. THE MEGHALAYA COOPERATIVE APEX BANK LIMITED, SHILLONG

In the result the appeal of the Revenue is allowed and the Cross

Bench: Sri Manomohan Das & Sri Rakesh Mishra

TDS on account of certificates u/s 10(26) of the Act and also carry out certain other verifications, which is tantamount to setting aside the order to the Ld. AO for verification and necessary action, which power is not available to the Ld. CIT(A) now and therefore, the Ld. CIT(A) exceeded his jurisdiction. The relevant extract from

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. INCOME TAX OFFICER, WARD - UDAIPUR , AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. INCOME TAX OFFICER, WARD - UDAIPUR , AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

TRIPURA STATE ELECTRICITY CORPORATION LTD.,TRIPURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

TDS involving the former two claims as on 04.04.2008 and 12.05.2008 i.e. in next financial year 2008-09 respectively. We therefore deem it appropriate to restore the issue back to the Assessing Officer for fresh necessary factual verification as per law. 13. Coming to the third issue of Administrative Staff College of India donation, Mr. Bhardwaj invited our attention

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

TDS. A chart in respect of the same is enclosed. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 20. That Sir our case for A.Y 14-15 has been scrutinized i.e. the initial year in which major loan of Rs.4,30,00,000/- has been accepted and in assessment same has been

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

TDS. A chart in respect of the same is enclosed. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 20. That Sir our case for A.Y 14-15 has been scrutinized i.e. the initial year in which major loan of Rs.4,30,00,000/- has been accepted and in assessment same has been

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

TDS. A chart in respect of the same is enclosed. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 20. That Sir our case for A.Y 14-15 has been scrutinized i.e. the initial year in which major loan of Rs.4,30,00,000/- has been accepted and in assessment same has been

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

TDS. A chart in respect of the same is enclosed. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 20. That Sir our case for A.Y 14-15 has been scrutinized i.e. the initial year in which major loan of Rs.4,30,00,000/- has been accepted and in assessment same has been

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

TDS. A chart in respect of the same is enclosed. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 20. That Sir our case for A.Y 14-15 has been scrutinized i.e. the initial year in which major loan of Rs.4,30,00,000/- has been accepted and in assessment same has been