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
ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 153CSection 250Section 36Section 40A(3)Section 68
section 37(1) of the Income tax Act, 1961 and added back to the total income of the assessee. Further, Rs.1,74,905/- claimed as depreciation @ 10% on Rs.17,49,055 is disallowed. Penalty proceedings u/s 270A