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 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 153CSection 250Section 36Section 40A(3)Section 68
36(1)(va) of the Income-tax Act, 1961
and accordingly Rs.3,02,334Z- is treated as income under section 2(24)(x) of the Income-tax Act, 1961 added to total income.
(Addition Rs.3,02,334/-)
3.4 Further, on verification of "Repairs and Maintenance ledger, it is seen that following payment were made in contravention of section