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

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

89,594.00 6 Security Guard Expenses 69,08,928.00 7 Other Misc. Expenses 60,15,615.00 8 Sundry Balance Written Off 33,92,115.00 9 Loan Processing Fees 8,20,778.00 10 Retainership Fees 7,20,000.00 11 Tender Expenses 5,47,266.00 12 Bank Charges 5,25,309.00 13 Interest on TDS 68,275.00 14 Interest on Service

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

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

89,594.00 6 Security Guard Expenses 69,08,928.00 7 Other Misc. Expenses 60,15,615.00 8 Sundry Balance Written Off 33,92,115.00 9 Loan Processing Fees 8,20,778.00 10 Retainership Fees 7,20,000.00 11 Tender Expenses 5,47,266.00 12 Bank Charges 5,25,309.00 13 Interest on TDS 68,275.00 14 Interest on Service

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

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

89,594.00 6 Security Guard Expenses 69,08,928.00 7 Other Misc. Expenses 60,15,615.00 8 Sundry Balance Written Off 33,92,115.00 9 Loan Processing Fees 8,20,778.00 10 Retainership Fees 7,20,000.00 11 Tender Expenses 5,47,266.00 12 Bank Charges 5,25,309.00 13 Interest on TDS 68,275.00 14 Interest on Service

INCOME TAX OFFICER, WARD-3, SHILLONG vs. M/S. S.S. NETCOM (P) LIMITED, SHILLONG

In the result, the cross-objection filed by the assessee is allowed for statistical purposes

Bench: Shri Aby. T. Varkey, Hon’Ble& Dr. A.L.Saini, Hon’Bleआयकरअपीलसं./Ita No.461/Gau/2019 ("नधा"रणवष" / Assessment Year:2013-14)

1,42,720/- Total Rs. 30,89,162/- We are of the view that if above payees have included the receipts in theirbooks of accounts and have offered for taxes then the disallowance on account of non- deduction of TDS will not arise. That is, if these payees have included the receipts incomputation of the total income and return

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

89,243/- 24,80,000/- 53,91,888/- 2020-21 4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person

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

89,243/- 24,80,000/- 53,91,888/- 2020-21 4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person

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

89,243/- 24,80,000/- 53,91,888/- 2020-21 4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person

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

89,243/- 24,80,000/- 53,91,888/- 2020-21 4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person

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

89,243/- 24,80,000/- 53,91,888/- 2020-21 4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, 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

89,243/- 24,80,000/- 53,91,888/- 2020-21 4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person

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

89,243/- 24,80,000/- 53,91,888/- 2020-21 4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person

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

89,243/- 24,80,000/- 53,91,888/- 2020-21 4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person

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

89,243/- 24,80,000/- 53,91,888/- 2020-21 4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person

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

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

1,89,532/- out of Rs. 6,77,877/- made by the Assessing Officer under section 40(a)(ia) of the Act. The same is confirmed and the appeal taken in this regard and this extent stands dismissed.” ITA Nos. 30, 31 & 32/GAU/2015 167/GAU/2016 242 & 243/GAU/2017 63 & 64/GAU/2018

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

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

1,89,532/- out of Rs. 6,77,877/- made by the Assessing Officer under section 40(a)(ia) of the Act. The same is confirmed and the appeal taken in this regard and this extent stands dismissed.” ITA Nos. 30, 31 & 32/GAU/2015 167/GAU/2016 242 & 243/GAU/2017 63 & 64/GAU/2018

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

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

1,89,532/- out of Rs. 6,77,877/- made by the Assessing Officer under section 40(a)(ia) of the Act. The same is confirmed and the appeal taken in this regard and this extent stands dismissed.” ITA Nos. 30, 31 & 32/GAU/2015 167/GAU/2016 242 & 243/GAU/2017 63 & 64/GAU/2018

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

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

1,89,532/- out of Rs. 6,77,877/- made by the Assessing Officer under section 40(a)(ia) of the Act. The same is confirmed and the appeal taken in this regard and this extent stands dismissed.” ITA Nos. 30, 31 & 32/GAU/2015 167/GAU/2016 242 & 243/GAU/2017 63 & 64/GAU/2018

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

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

1,89,532/- out of Rs. 6,77,877/- made by the Assessing Officer under section 40(a)(ia) of the Act. The same is confirmed and the appeal taken in this regard and this extent stands dismissed.” ITA Nos. 30, 31 & 32/GAU/2015 167/GAU/2016 242 & 243/GAU/2017 63 & 64/GAU/2018