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148 results for “disallowance”+ Addition to Incomeclear

Sorted by relevance

Mumbai18,909 Delhi15,294 Chennai5,209 Kolkata4,858 Bangalore4,621 Ahmedabad2,404 Pune2,078 Hyderabad1,644 Jaipur1,309 Chandigarh861 Indore651 Surat614 Cochin576 Raipur477 Visakhapatnam461 Lucknow447 Rajkot405 Nagpur376 Amritsar300 Cuttack224 Agra175 Jodhpur174 Ranchi169 Panaji165 Patna152 Karnataka151 Guwahati148 Dehradun104 SC92 Jabalpur90 Allahabad87 Calcutta79 Kerala47 Varanasi29 Punjab & Haryana26 Telangana20 Rajasthan11 Orissa10 Himachal Pradesh4 A.K. SIKRI ROHINTON FALI NARIMAN3 Gauhati2 Uttarakhand2 A.K. SIKRI N.V. RAMANA1 ASHOK BHAN DALVEER BHANDARI1 Bombay1 Tripura1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 H.L. DATTU S.A. BOBDE1 RANJAN GOGOI PRAFULLA C. PANT1

Key Topics

Addition to Income78 Section 143(1)75 Section 25057 Section 143(3)44 Disallowance41 Section 36(1)(va)33 Section 6832 Section 14828 Section 153A26 Section 80I

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 222/GTY/2019[2015-16]Status: HeardITAT Guwahati05 Apr 2023AY 2015-16

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

Section 153ASection 250Section 68

addition/ disallowances be deleted. (7) For that in the facts and circumstance the Learned Commissioner of Income Tax Appeals erred

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 219/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023

Showing 1–20 of 148 · Page 1 of 8

...

25

Natural Justice13

AY 2012-13

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

Section 153ASection 250Section 68

addition/ disallowances be deleted. (7) For that in the facts and circumstance the Learned Commissioner of Income Tax Appeals erred

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 224/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

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

Section 153ASection 250Section 68

addition/ disallowances be deleted. (7) For that in the facts and circumstance the Learned Commissioner of Income Tax Appeals erred

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

disallowed and added back to total income of the assessee. (Addition Rs.5,55,109/-)” 11. The additions were confirmed by the Ld. CIT(A) vide

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

disallowed and added back to total income of the assessee. (Addition Rs.5,55,109/-)” 11. The additions were confirmed by the Ld. CIT(A) vide

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

disallowed and added back to total income of the assessee. (Addition Rs.5,55,109/-)” 11. The additions were confirmed by the Ld. CIT(A) vide

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

disallowed and added back to total income of the assessee. (Addition Rs.5,55,109/-)” 11. The additions were confirmed by the Ld. CIT(A) vide

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

disallowed and added back to total income of the assessee. (Addition Rs.5,55,109/-)” 11. The additions were confirmed by the Ld. CIT(A) vide

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

disallowed and added back to total income of the assessee. (Addition Rs.5,55,109/-)” 11. The additions were confirmed by the Ld. CIT(A) vide

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

disallowed and added back to total income of the assessee. (Addition Rs.5,55,109/-)” 11. The additions were confirmed by the Ld. CIT(A) vide

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

disallowed and added back to total income of the assessee. (Addition Rs.5,55,109/-)” 11. The additions were confirmed by the Ld. CIT(A) vide

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

disallowed and added back to total income of the assessee. (Addition Rs.5,55,109/-)” 11. The additions were confirmed by the Ld. CIT(A) vide

MEGHALAYA POWER TRANSMISSION CORPORATION LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 360/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

disallowance.” " Accordingly, the amount is added back to the total income." "(Addition Rs. 7,86,63,132/-)" 6.2 In the written

MEGHALAYA POWER GENERATION CORPORATION LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 361/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

disallowance.” " Accordingly, the amount is added back to the total income." "(Addition Rs. 7,86,63,132/-)" 6.2 In the written

MEGHALAYA POWER DISTRIBUTION CORPORATION LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 362/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

disallowance.” " Accordingly, the amount is added back to the total income." "(Addition Rs. 7,86,63,132/-)" 6.2 In the written

MEGHALAYA ENERGY CORPORATION LIMITED, (GPF TRUST),SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 364/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

disallowance.” " Accordingly, the amount is added back to the total income." "(Addition Rs. 7,86,63,132/-)" 6.2 In the written

MEGHALAYA ENERGY CORPORATION LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 363/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

disallowance.” " Accordingly, the amount is added back to the total income." "(Addition Rs. 7,86,63,132/-)" 6.2 In the written

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

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

addition to the tune of Rs.3,05,471/- under the head of disallowances u/s. 14A read with Rule 8D by not taking into consideration the fact that the assessee is not maintaining any separate books of accounts for accounting expenses incurred in relation to income

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

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

addition to the tune of Rs.3,05,471/- under the head of disallowances u/s. 14A read with Rule 8D by not taking into consideration the fact that the assessee is not maintaining any separate books of accounts for accounting expenses incurred in relation to income

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

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

addition to the tune of Rs.3,05,471/- under the head of disallowances u/s. 14A read with Rule 8D by not taking into consideration the fact that the assessee is not maintaining any separate books of accounts for accounting expenses incurred in relation to income