SHRI LAKSHMI RAM THAKURIA,GUWAHATI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI
In the result, all appeals filed by the assessee (in ITA No
ITA 280/GTY/2018[2010-11]Status: DisposedITAT Guwahati18 Sept 2019AY 2010-11
Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)
For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I
gains, for the next five years. Sub-section (3) mentions the period of ten years commencing with the initial assessment year. Sub-section (6) puts a cap of ten years, which is the maximum period for which the deduction can be allowed to any undertaking or enterprise under this section, starting from the initial assessment year.
According to the definition