PLASCOM INDUSTRIES LLP,KOLKATA vs. THE INCOME TAX OFFICER, WARD-1(3), GUWAHATI
In the result, appeal of the assessee is allowed
ITA 280/GTY/2025[2023-24]Status: DisposedITAT Guwahati02 Mar 2026AY 2023-24
Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI PRASAD SAHU (Accountant Member)
For Appellant: S.M. Surana, AdvocateFor Respondent: Sanjay Jha, JCIT
Section 133(6)Section 142(1)Section 250Section 801ESection 801E(3)Section 801E(4)Section 801E(5)Section 801E(6)Section 80I
97,371/- and depreciation as claimed and allowed is Rs. 2,17,12,594/-
Thus, fulfilment of conditions laid down u/s 80IE (3) of the income tax Act 1961
is proved form the facts on record
As regard sec 80IE: (4) the provision is as under-
"(4) Notwithstanding anything contained in any other provision of this Act, in computing