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35 results for “disallowance”+ Section 150clear

Sorted by relevance

Mumbai1,409 Delhi1,156 Bangalore519 Chennai467 Ahmedabad304 Jaipur292 Kolkata280 Pune200 Hyderabad186 Indore130 Chandigarh121 Surat112 Cochin104 Raipur68 Allahabad63 Visakhapatnam54 Lucknow51 Rajkot50 Cuttack46 Amritsar45 Calcutta37 Karnataka37 Guwahati35 Nagpur35 Ranchi18 Patna11 SC10 Jodhpur10 Panaji9 Agra8 Varanasi7 Jabalpur7 Dehradun5 Telangana3 Kerala2 Rajasthan2 Punjab & Haryana2

Key Topics

Disallowance34 Addition to Income34 Section 153C27 Section 80I25 Section 25024 Section 8020 Deduction18 Depreciation14 Section 143(3)9 Section 68

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

150,01,80,829/- Ground No. 1 A.Y. 2013-14 Rs. 132,81,10,853/- (2) Disallowance of claim of deduction under section

NUMALIGARH REFINERY LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati

Showing 1–20 of 35 · Page 1 of 2

9

Section 40A(3)9

13 Sept 2019

AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

150,01,80,829/- Ground No. 1 A.Y. 2013-14 Rs. 132,81,10,853/- (2) Disallowance of claim of deduction under section

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

150,01,80,829/- Ground No. 1 A.Y. 2013-14 Rs. 132,81,10,853/- (2) Disallowance of claim of deduction under section

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI vs. NUMALIGARH REFINERY LIMITED, GUWAHATI

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

150,01,80,829/- Ground No. 1 A.Y. 2013-14 Rs. 132,81,10,853/- (2) Disallowance of claim of deduction under section

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

150,01,80,829/- Ground No. 1 A.Y. 2013-14 Rs. 132,81,10,853/- (2) Disallowance of claim of deduction under section

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

150,01,80,829/- Ground No. 1 A.Y. 2013-14 Rs. 132,81,10,853/- (2) Disallowance of claim of deduction under section

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

150,01,80,829/- Ground No. 1 A.Y. 2013-14 Rs. 132,81,10,853/- (2) Disallowance of claim of deduction under section

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

150,01,80,829/- Ground No. 1 A.Y. 2013-14 Rs. 132,81,10,853/- (2) Disallowance of claim of deduction under section

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

150,01,80,829/- Ground No. 1 A.Y. 2013-14 Rs. 132,81,10,853/- (2) Disallowance of claim of deduction under section

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

150,01,80,829/- Ground No. 1 A.Y. 2013-14 Rs. 132,81,10,853/- (2) Disallowance of claim of deduction under section

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

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 150 of the Act and the findings of the Hon’ble Supreme Court in this regard. 10. As regards AY 2017-18 in ITA No. 114/GTY/2024, it was submitted that it was the case of complete scrutiny and the expenses which were not claimed have been disallowed

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

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 150 of the Act and the findings of the Hon’ble Supreme Court in this regard. 10. As regards AY 2017-18 in ITA No. 114/GTY/2024, it was submitted that it was the case of complete scrutiny and the expenses which were not claimed have been disallowed

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

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 150 of the Act and the findings of the Hon’ble Supreme Court in this regard. 10. As regards AY 2017-18 in ITA No. 114/GTY/2024, it was submitted that it was the case of complete scrutiny and the expenses which were not claimed have been disallowed

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

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 150 of the Act and the findings of the Hon’ble Supreme Court in this regard. 10. As regards AY 2017-18 in ITA No. 114/GTY/2024, it was submitted that it was the case of complete scrutiny and the expenses which were not claimed have been disallowed

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

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 150 of the Act and the findings of the Hon’ble Supreme Court in this regard. 10. As regards AY 2017-18 in ITA No. 114/GTY/2024, it was submitted that it was the case of complete scrutiny and the expenses which were not claimed have been disallowed

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

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 150 of the Act and the findings of the Hon’ble Supreme Court in this regard. 10. As regards AY 2017-18 in ITA No. 114/GTY/2024, it was submitted that it was the case of complete scrutiny and the expenses which were not claimed have been disallowed

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

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 150 of the Act and the findings of the Hon’ble Supreme Court in this regard. 10. As regards AY 2017-18 in ITA No. 114/GTY/2024, it was submitted that it was the case of complete scrutiny and the expenses which were not claimed have been disallowed

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

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 150 of the Act and the findings of the Hon’ble Supreme Court in this regard. 10. As regards AY 2017-18 in ITA No. 114/GTY/2024, it was submitted that it was the case of complete scrutiny and the expenses which were not claimed have been disallowed

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

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 150 of the Act and the findings of the Hon’ble Supreme Court in this regard. 10. As regards AY 2017-18 in ITA No. 114/GTY/2024, it was submitted that it was the case of complete scrutiny and the expenses which were not claimed have been disallowed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. ASSAM POWER DISTRIBUTION COMPANY LIMITED, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is partly allowed

ITA 256/GTY/2019[2012-13]Status: DisposedITAT Guwahati30 Aug 2022AY 2012-13

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 142(1)Section 143(2)Section 250Section 40Section 43B

Section 194A of the Act. The assessee failed to file any details and, therefore, ld. AO made the alleged disallowance. When the matter travelled to ld. CIT(A) the assessee filed details stating that only the interest sum of Rs. 48,60,850/- is subject to deduction of tax at source and the assessee company has paid