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8 results for “disallowance”+ Section 10B(2)(i)clear

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Section 143(1)13 Section 80I13 Section 808 Section 2506 Deduction6 Section 92B5 Section 139(9)4 Section 80A4 Section 801E4 Exemption

M/S. G.D. MARKETING PRIVATE LIMITED,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(1), GUWAHATI`

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 425/GTY/2019[2015-16]Status: DisposedITAT Guwahati28 Apr 2021AY 2015-16

Bench: Shri Sanjay Garg

Section 2Section 2ASection 40ASection 40A(2)Section 40A(2)(b)Section 92B

10B of the Act irrespective of the fact whether during the period to which they are entitled to the benefit, the ownership continues with the original assessee or it is transferred to another person. Benefit is to the undertaking and not to the person who is running the business. We do not see any merit in these appeals. The substantial

M/S. G.D. MARKETING PRIVATE LIMITED,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(1), GUWAHATI`

M/S. G.D. MARKETING PRIVATE LIMITED,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(1), GUWAHATI`

GREENPLY INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

ACIT, CIRCLE - TINSUKIA , TINSUKIA vs. M/S. GREENPLY INDUSTRIES LTD., TINSUKIA

PLASCOM INDUSTRIES LLP,KOLKATA vs. THE INCOME TAX OFFICER, WARD-1(3), GUWAHATI

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD - 1, SHILLONG, SHILLONG

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD -1, SHILLONG, SHILLONG

S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH

UTTAM KUMAR CHETIA,NATUN NIRMALI GAON vs. ITO WARD-1(3), DIBRUGARH