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

disallowed depreciation claimed @ 30% and restricted depreciation to 15% and disallowed Rs. 85,17,966/- as excess depreciation. The main

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

disallowed depreciation claimed @ 30% and restricted depreciation to 15% and disallowed Rs. 85,17,966/- as excess depreciation. The main

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

disallowed depreciation claimed @ 30% and restricted depreciation to 15% and disallowed Rs. 85,17,966/- as excess depreciation. The main

SIKSHA NIKETAN H.S. SCHOOL,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Saini

disallowance of depreciation amounting to Rs.5,20,829/-. 8.1 Assessee was claiming depreciation on school building. When AO asked why the depreciation

SIKSHA NIKETAN H.S. SCHOOL,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Saini

disallowance of depreciation amounting to Rs.5,20,829/-. 8.1 Assessee was claiming depreciation on school building. When AO asked why the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

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

disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation

JAI KAMAKHYA ALLOYS PRIVATE LIMITED,YRNIHAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

The appeal of the assessee stands allowed

Bench: Shri Sanjay Gargआयकर अपील सं.य/ Assessment Year:2016-17

disallowance for depreciation claim of Rs. 12,25,087/-. The said claim has been disallowed by the A.Y 2016-17 Jai Kamakhya

MONJIL ALI BARBHUIYA,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

In the result, the appeal of the assessee is dismissed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2016-17 Monjil Ali Barbhuiya Ito, Ward-2, Silchar Mazumder Barzar, Tarapur, Vs. Silchar, Cachar-788003. Pan: Anzpb 6357 P (Appellant) (Respondent) Present For: Appellant By : None Respondent By : Shri N.T. Sherpa, Jcit Date Of Hearing : 28.06.2023 Date Of Pronouncement : 28.07.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2016-17 Is Directed Against The Order Dated 08.08.2019 Passed By The Ld. Commissioner Of Income-Tax Appeals, Shillong [Hereinafter Referred To As ‘The Ld. Cit(A)’]. The Assessee Has Raised The Following Grounds Of Appeal: “I. For That Under The Facts & Circumstances Of The Case, The Assessment Is Bad In Law & Facts As Your Humble Appellant Could Not Get The Opportunities For Unavoidable Reasons To Rebut The Materials Gathered Against The Assessee & Also Considering Other Facts & Circumstances.

disallowance of depreciation amount of Rs. 4,55,957/- is not fair because ownership of the related property vests with

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

disallowing non- reversal of excess provision of interest, unpaid statutory liability in the nature of statutory liabilities u/s 43B and depreciation

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

disallowing non- reversal of excess provision of interest, unpaid statutory liability in the nature of statutory liabilities u/s 43B and depreciation