INCOME TAX OFFICER, WARD-3(1), GUWAHATI vs. M/S.ASSAM CARBON PRODUCTS LIMITED, GUWAHATI

In the result, the revenue’s appeal for the AY 2014-15 is dismissed and that of assessee’s appeal for the AY 2012-13 is allowed

41 and in this section, unless the context otherwise requires (1) "actual cost" means the actual cost of the assets to the assessee, reduced by that portion of the cost thereof, if any, as has been met directly or indirectly by any other person or authority. " 26. Shri Parag Tripathi, learned Additional Solicitor General appearing on behalf of the Department

M/S. ASSAM CARBON PRODUCTS LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, the revenue’s appeal for the AY 2014-15 is dismissed and that of assessee’s appeal for the AY 2012-13 is allowed

41 and in this section, unless the context otherwise requires (1) "actual cost" means the actual cost of the assets to the assessee, reduced by that portion of the cost thereof, if any, as has been met directly or indirectly by any other person or authority. " 26. Shri Parag Tripathi, learned Additional Solicitor General appearing on behalf of the Department

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2,36,95,427/- Ground No.(1

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2,36,95,427/- Ground No.(1

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2,36,95,427/- Ground No.(1

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2,36,95,427/- Ground No.(1

NUMALIGARH REFINERY LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2,36,95,427/- Ground No.(1

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2,36,95,427/- Ground No.(1

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2,36,95,427/- Ground No.(1

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2,36,95,427/- Ground No.(1

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2,36,95,427/- Ground No.(1

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI vs. NUMALIGARH REFINERY LIMITED, GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2,36,95,427/- Ground No.(1

ASSISTANT 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

b. Machinery repair and maintenance – Rs. 5,71,21,796 and 1,86,95,467 c. Sub-contract expenses Rs. 44,38,17,132 and Rs. 18,25,36,116/- d. Contract Operation and Execution Expenses – Rs. 69, 62, 07,198/- and again claimed under different heads in the name of the projects under ‘Material Consumed

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

b. Machinery repair and maintenance – Rs. 5,71,21,796 and 1,86,95,467 c. Sub-contract expenses Rs. 44,38,17,132 and Rs. 18,25,36,116/- d. Contract Operation and Execution Expenses – Rs. 69, 62, 07,198/- and again claimed under different heads in the name of the projects under ‘Material Consumed

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

b. Machinery repair and maintenance – Rs. 5,71,21,796 and 1,86,95,467 c. Sub-contract expenses Rs. 44,38,17,132 and Rs. 18,25,36,116/- d. Contract Operation and Execution Expenses – Rs. 69, 62, 07,198/- and again claimed under different heads in the name of the projects under ‘Material Consumed

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

b. Machinery repair and maintenance – Rs. 5,71,21,796 and 1,86,95,467 c. Sub-contract expenses Rs. 44,38,17,132 and Rs. 18,25,36,116/- d. Contract Operation and Execution Expenses – Rs. 69, 62, 07,198/- and again claimed under different heads in the name of the projects under ‘Material Consumed

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

b. Machinery repair and maintenance – Rs. 5,71,21,796 and 1,86,95,467 c. Sub-contract expenses Rs. 44,38,17,132 and Rs. 18,25,36,116/- d. Contract Operation and Execution Expenses – Rs. 69, 62, 07,198/- and again claimed under different heads in the name of the projects under ‘Material Consumed

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

Depreciation of Rs. 1,74,905/- after rejecting the Capital expenditure. 3 For that the learned A.O. is not justified in disallowing revenue expenditure of Rs. 5,55,109/- u/s 40A(3). 4 For that the learned A.O. is not justified in disallowing Sundry subscription Rs. 41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years