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11 results for “depreciation”+ Section 36(1)(va)clear

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Key Topics

Section 153C29Addition to Income11Section 2509Section 689Section 40A(3)9Section 369Depreciation9Disallowance9Section 1476Section 143(3)

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

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : 21. Ld. Counsel for the assessee while taking us through the above provision has submitted that this section 29 Assessment Year: 2013-2014 & Assessment Year

4
Section 1482
Reassessment2

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

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : 21. Ld. Counsel for the assessee while taking us through the above provision has submitted that this section 29 Assessment Year: 2013-2014 & Assessment Year

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

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 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

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

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 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

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

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 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

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

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 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

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

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 114/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

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 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

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

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

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

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

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

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