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

79,10,612/- 3. JCB: Rs. 1,40,47,786/- 4. Total Rs. 6,19,58,397/- 33. Complete details of the block of assets, written down value and depreciation claimed on the aforesaid vehicles were placed before ld. AO and the same are placed at pages 740 to 753 of the paperbook filed before

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

79,10,612/- 3. JCB: Rs. 1,40,47,786/- 4. Total Rs. 6,19,58,397/- 33. Complete details of the block of assets, written down value and depreciation claimed on the aforesaid vehicles were placed before ld. AO and the same are placed at pages 740 to 753 of the paperbook filed before

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

79,10,612/- 3. JCB: Rs. 1,40,47,786/- 4. Total Rs. 6,19,58,397/- 33. Complete details of the block of assets, written down value and depreciation claimed on the aforesaid vehicles were placed before ld. AO and the same are placed at pages 740 to 753 of the paperbook filed before

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. WINNER DEALTRADE (P) LTD.,, KOLKATA

In the result, both the appeals of the Revenue are dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

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)." 6. On going through the changes, quoted above, made to Section 147 of the Act, we find that, prior to Direct Tax Laws (Amendment

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. LINKSTAR PROMOTERS (P) LTD, KOLKATA

In the result, both the appeals of the Revenue are dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

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)." 6. On going through the changes, quoted above, made to Section 147 of the Act, we find that, prior to Direct Tax Laws (Amendment

M/S. DREAM BUILDCON (P) LTD.,,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(1), GUWAHATI

In the result, the appeal of the assessee is partly allowed

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

section 143(2) was issued and served upon the assessee. On scrutiny of the accounts, it revealed to the ld. Assessing Officer and that the assessee company has claimed interest expenses of Rs.23,20,402/-. On the other hand, it has given interest-free loan and advances of Rs.4,50,000/- to Windchimes Constructions (P) Limited and Rs.1

ARUNACHAL PRADESH STATE CO OPERATIVE APEX BANK LIMITED,NAHARLAGUN vs. ACIT / DCIT, CIR 1, GUWAHATI

In the result, this appeals of the assessee are allowed for statistical\npurposes only

Depreciation Expenses Net Profit After Value of Total Allowable\nnt Year Considering the per Profit & Expenses allowed u/s Considering all Rural Advances Provision\nprovision debited Loss Account as las per Income Tax Act, 1961 Act, 1961\n/credited in P&L\nA/c\nadjustments\nTotal Income\nAllowable\nProvision\n@7.5% of 10% of Rural\nANNEXURE A\nNet Taxable\n@Income\n2006