Search: condonation of delay

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Section 804 Section 2502 Section 44A2

INCOME TAX OFFICER, WARD-1, DIGBOI, DIGBOI vs. ARUNACHAL TEA COMPANY, MARGHERITA

In the result, the appeal of the Revenue is dismissed while the CO of the assessee is allowed

ITA 133/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Jan 2025AY 2021-22

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143(1)Section 250Section 44ASection 6Section 7Section 80Section 801E

11B) of section 80-IB], shall be in Form No. 10CCB. A separate report is to be furnished by each undertaking or enterprise of (2) the assessee claiming deduction under section 80-I or 80-IA or 80-IB [or 80-IC] and shall be accompanied by the Profit and Loss Account and Balance Sheet of the undertaking or enterprise