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

disallowed depreciation claimed @ 30% and restricted depreciation to 15% and disallowed Rs. 85,17,966/- as excess depreciation. The main

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

disallowed depreciation claimed @ 30% and restricted depreciation to 15% and disallowed Rs. 85,17,966/- as excess depreciation. The main

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

disallowed depreciation claimed @ 30% and restricted depreciation to 15% and disallowed Rs. 85,17,966/- as excess depreciation. The main

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

MONJIL ALI BARBHUIYA,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

In the result, the appeal of the assessee is dismissed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2016-17 Monjil Ali Barbhuiya Ito, Ward-2, Silchar Mazumder Barzar, Tarapur, Vs. Silchar, Cachar-788003. Pan: Anzpb 6357 P (Appellant) (Respondent) Present For: Appellant By : None Respondent By : Shri N.T. Sherpa, Jcit Date Of Hearing : 28.06.2023 Date Of Pronouncement : 28.07.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2016-17 Is Directed Against The Order Dated 08.08.2019 Passed By The Ld. Commissioner Of Income-Tax Appeals, Shillong [Hereinafter Referred To As ‘The Ld. Cit(A)’]. The Assessee Has Raised The Following Grounds Of Appeal: “I. For That Under The Facts & Circumstances Of The Case, The Assessment Is Bad In Law & Facts As Your Humble Appellant Could Not Get The Opportunities For Unavoidable Reasons To Rebut The Materials Gathered Against The Assessee & Also Considering Other Facts & Circumstances.

disallowance of depreciation amount of Rs. 4,55,957/- is not fair because ownership of the related property vests with

ARUNACHAL PRADESH STATE CO OPERATIVE APEX BANK LIMITED,NAHARLAGUN vs. ACIT / DCIT, CIR 1, GUWAHATI

In the result, this appeals of the assessee are allowed for statistical\npurposes only

Depreciation as Disallowed Depreciation Expenses Net Profit After Value of Total Allowable\nnt Year Considering the per Profit & Expenses allowed

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

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

disallowed a sum of Rs.71,40,599/- on the ground that excess depreciation was claimed by the assessee for this

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

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

disallowed a sum of Rs.71,40,599/- on the ground that excess depreciation was claimed by the assessee for this

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- SHILLONG, SHILLONG vs. JOWAI CO-OP. URBAN BANK LIMITED, JOWAI

In the result, appeal of the revenue is partly allowed in terms of our above observation

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16

disallowances were which included, inter alia, a deduction for an amount of Rs.6,92,300/- claimed on account of provision for depreciation

M/S. DREAM BUILDCON (P) LTD.,,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(1), GUWAHATI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

depreciation was claimed by the assessee. Therefore, it cannot be construed that the property was used for the purpose of business and accordingly the claim of expenses has been disallowed