ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

disallowed the deduction claimed by the assessees holding that they did not engage in the production or manufacture activity because of the reason that LPG was produced and manufactured in refineries and thereafter there was no change in the chemical composition or other properties of the gas in the activity of filling the cylinder. This view was affirmed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

disallowed the deduction claimed by the assessees holding that they did not engage in the production or manufacture activity because of the reason that LPG was produced and manufactured in refineries and thereafter there was no change in the chemical composition or other properties of the gas in the activity of filling the cylinder. This view was affirmed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

disallowed the deduction claimed by the assessees holding that they did not engage in the production or manufacture activity because of the reason that LPG was produced and manufactured in refineries and thereafter there was no change in the chemical composition or other properties of the gas in the activity of filling the cylinder. This view was affirmed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

disallowed the deduction claimed by the assessees holding that they did not engage in the production or manufacture activity because of the reason that LPG was produced and manufactured in refineries and thereafter there was no change in the chemical composition or other properties of the gas in the activity of filling the cylinder. This view was affirmed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

disallowed the deduction claimed by the assessees holding that they did not engage in the production or manufacture activity because of the reason that LPG was produced and manufactured in refineries and thereafter there was no change in the chemical composition or other properties of the gas in the activity of filling the cylinder. This view was affirmed

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

10A, Shakespeare Sarani, Kolkata - 700001 [PAN: AAACB9306R] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1, Income Tax Office Tarajan, Jorhat, Assam - 785001 ...…..…................................. Respondent Appearances by: Assessee represented by : Mahabir Bagaria, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 04.11.2025 Date of pronouncing the order : 17.11.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. These are a batch

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

10A, Shakespeare Sarani, Kolkata - 700001 [PAN: AAACB9306R] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1, Income Tax Office Tarajan, Jorhat, Assam - 785001 ...…..…................................. Respondent Appearances by: Assessee represented by : Mahabir Bagaria, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 04.11.2025 Date of pronouncing the order : 17.11.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. These are a batch

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

10A, Shakespeare Sarani, Kolkata - 700001 [PAN: AAACB9306R] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1, Income Tax Office Tarajan, Jorhat, Assam - 785001 ...…..…................................. Respondent Appearances by: Assessee represented by : Mahabir Bagaria, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 04.11.2025 Date of pronouncing the order : 17.11.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. These are a batch

COMMISSIONER OF INCOME TAX -II, GUWAHATI vs. M/S. ARIHANT INTERNATIONAL LIMITED , GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

disallowed the claim of deduction u/s 10A of the Act by first setting off the losses of non-eligible units with the profits of the eligible units. Referring to the conclusions drawn in AY 2003-04, ld. AO sought to reopen the assessment for AY 2001-02 to deny the deduction claimed u/s 10A of the Act. Aggrieved