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3 results for “depreciation”+ Section 35D(2)(c)clear

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Key Topics

Section 80I4Section 92C4Section 115J3Section 143(2)3Exemption3Disallowance3Addition to Income3Section 143(3)2Transfer Pricing2Deduction

GREENPLY INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

In the result, the appeal of the assessee for A

ITA 232/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

c) Capital receipts are liable to be excluded for the purpose of computation of book profit u/s 115” 12 Assessment Year: 2014-2015 & Assessment Year: 2014-2015 Greenply Industries Limited, Tinsukia 15. In case of ACIT -vs.- Shree Cement Ltd (ITA No. 614/JP/2010) order dated 09- 09-2011. (Refer Page No. 716-751 of Paper Book), the Coordinate Jaipur Bench

ACIT, CIRCLE - TINSUKIA , TINSUKIA vs. M/S. GREENPLY INDUSTRIES LTD., TINSUKIA

In the result, the appeal of the assessee for A

2
ITA 359/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

c) Capital receipts are liable to be excluded for the purpose of computation of book profit u/s 115” 12 Assessment Year: 2014-2015 & Assessment Year: 2014-2015 Greenply Industries Limited, Tinsukia 15. In case of ACIT -vs.- Shree Cement Ltd (ITA No. 614/JP/2010) order dated 09- 09-2011. (Refer Page No. 716-751 of Paper Book), the Coordinate Jaipur Bench

GREENLAM INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

In the result, appeal filed by the assessee is allowed as per the terms indicated above

ITA 402/GTY/2019[2015-16]Status: DisposedITAT Guwahati19 Dec 2022AY 2015-16

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

Section 115JSection 143(2)Section 143(3)Section 244ASection 25Section 250Section 251(1)(a)Section 31(3)(a)

35D of the Act. The question is whether such Page 6 of 27 I.T.A. No.: 402/Gau/2019 Assessment Year: 2015-16 Greenlam Industries Limited. expenses in the nature of amortisation of lease rental is allowable as revenue expenditure under section 37(1) of the Act? Section 37(1) of the Act provides that any expenditure (not being expenditure of the nature