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8 results for “disallowance”+ Section 10B(4)clear

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Key Topics

Section 143(1)13Section 80I13Section 808Section 2506Deduction6Section 92B5Section 139(9)4Section 80A4Section 801E4Exemption

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

disallowance was that the assessee failed to prove that it fulfilled the conditions laid down u/s 80IE (3) 801E (4) and 801E (5) of the Income tax Act 1961. The assessee disputed the action of the Ld. AO before Ld. CIT(A). The Ld. CTT(A) fixed up the appeal for hearing on three occasions but on none

4
Addition to Income4
Disallowance3

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

4 of7 the case of CIT Vs. GE Thermometrics India Pvt. Ltd., in ITA No. 876/2008 in which while dealing the omission sub-section (9) of Section 1 OB the Hon'ble High Court has held that once the section is omitted from the statute book, the result is it had never been passed and be considered

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

In the result, the appeal of the assessee stands allowed

ITA 126/GTY/2023[2016-17]Status: DisposedITAT Guwahati28 Oct 2025AY 2016-17

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

disallowance of deduction claimed u/s 80IC of the Act. 9. In the result, the appeal of the assessee is allowed.” 7. We have gone through the above decision of this Tribunal and find that the same is squarely applicable on the issue raised before us and therefore, respectfully following the same, we allow the ground no.3 raised by the assessee

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

In the result, the appeal of the assessee stands allowed

ITA 127/GTY/2023[2017-18]Status: DisposedITAT Guwahati28 Oct 2025AY 2017-18

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

disallowance of deduction claimed u/s 80IC of the Act. 9. In the result, the appeal of the assessee is allowed.” 7. We have gone through the above decision of this Tribunal and find that the same is squarely applicable on the issue raised before us and therefore, respectfully following the same, we allow the ground no.3 raised by the assessee

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

In the result, the appeal of the assessee is allowed

ITA 245/GTY/2024[2022-23]Status: DisposedITAT Guwahati09 May 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 11Section 143(1)Section 234ASection 234C

4. For that the ld. Addl. CIT(A) ought to have hold that the ld. AO was not justified in arbitrarily assessing total income of the appellant at Rs. 87,13,857/- in place of returned income of Rs. NIL by making adjustment in a proceeding under section 143(1) of the Act. 5. For that the return of income

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

In the result, the appeal of the assessee for A

ITA 232/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

4 of the Act and once the same is treated as capital receipt not chargeable to tax under the Income- tax Act, then same has to be excluded while computing the income under the MAT provisions in terms of Section 115-JB of the Act. Because Section 115-JB is also meant for the purpose of levy

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

In the result, the appeal of the assessee for A

ITA 359/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

4 of the Act and once the same is treated as capital receipt not chargeable to tax under the Income- tax Act, then same has to be excluded while computing the income under the MAT provisions in terms of Section 115-JB of the Act. Because Section 115-JB is also meant for the purpose of levy

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

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

ITA 240/GTY/2024[2017-18]Status: DisposedITAT Guwahati26 Mar 2025AY 2017-18

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri Mahabir PrasadFor Respondent: Shri Kausik Ray, JCIT
Section 11Section 139(1)Section 143Section 250

section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2017-18. Page 1 of 4 ITA NO. 240 / GTY / 2024 Uttam Kumar Chetia -Vs- The ITO, Ward-1 (3), Dibrugarh AY: 2017-18 2. The grounds of appeal of the assessee are as under:- (i) On the facts