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4 results for “disallowance”+ Section 135clear

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Key Topics

Section 80I4Section 92C4Deduction4Addition to Income4Section 403Section 143(2)3Disallowance3Section 115J2Section 143(3)2Section 69C

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. M/S. DHAR CONSTRUCTION COMPANY, SHILLONG

In the result, the appeal of revenue is partly allowed

ITA 181/GTY/2020[2017-18]Status: DisposedITAT Guwahati02 Jan 2023AY 2017-18
Section 143(2)Section 15Section 192Section 194HSection 197(2)Section 40

135 Disallowance of Store & Spare Rs. 38,63,007 Disallowance of Direct expenses Rs.1 2,03,411 Disallowance of Office expenses Rs. 1,24,771 Disallowance of Travel & Conveyance Rs. 5,63,980 Assessed income: Rs. 4,84,36,311 4. Aggrieved, the assessee preferred an appeal before the ld. CIT(A) and succeeded. 5. Aggrieved, now the Revenue

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

2
Transfer Pricing2
Exemption2

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

disallowance under section 14A of the Act at Rs.31,038/-. Ld. Assessing Officer assessed the income of the assessee at Rs.54,42,24,737/- and income computed under section 115JB of the Act at Rs.3,23,17,984/- (after giving set off of the MAT credit of Rs.18,49,81,989/-). Aggrieved, the assessee preferred appeal before

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

disallowance under section 14A of the Act at Rs.31,038/-. Ld. Assessing Officer assessed the income of the assessee at Rs.54,42,24,737/- and income computed under section 115JB of the Act at Rs.3,23,17,984/- (after giving set off of the MAT credit of Rs.18,49,81,989/-). Aggrieved, the assessee preferred appeal before

RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 266/GTY/2024[2021-22]Status: DisposedITAT Guwahati24 Jun 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 143(3)Section 250Section 69C

135/- was raised on account of tax (charged u/s 115BBE) &interest (u/s 234A, B & C) on the appellant. 10. That further proceedings for levy of penalty u/s 271AAD(1((i) and 271AAC(1) of the Income-tax Act,1961 was also initiated on the very same date.” 3.1 Thus, as against the returned income