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Addition to Income9 Section 201(1)8 Section 2018 Section 2505 Section 44A5 Section 143(3)5 Depreciation5 Disallowance5 Section 4(1)4 Section 204

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

ITA 14/GTY/2022[2016-17]Status: DisposedITAT Guwahati12 Jun 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

46,853 3272 J 3. T. K. Angami, ABUPA 24,60,000 25,02,915 29,74,980 9,91,660 Dimapur 6964 C 4. Vizolie Z Suokhrie, DGPPS - 23,80,500 31,74,000 10,58,060 Kohima 6409 K TOTAL: 38,21,040 62,44,455 75,10,020 25,43,426 5. TDS liability disputed in appeal

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA