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6 results for “disallowance”+ Section 155(19)clear

Sorted by relevance

Mumbai735Delhi701Bangalore205Ahmedabad199Chennai163Jaipur140Hyderabad106Pune106Kolkata85Cochin71Chandigarh55Allahabad49Raipur45Cuttack43Indore42Surat37Calcutta36Rajkot35Lucknow31Nagpur20Visakhapatnam13SC12Karnataka7Amritsar7Jodhpur7Jabalpur6Guwahati6Varanasi4Telangana3Panaji3Agra1Rajasthan1Ranchi1Punjab & Haryana1

Key Topics

Section 153A15Section 686Disallowance6Addition to Income6Section 2504Section 80I4Section 92C4Section 115J3Section 143(2)3Unexplained Cash Credit

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 224/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

19. Now we take ITA No. 224/GAU/2019. In this appeal, grievance of the assessee is that ld. CIT(Appeals) has erred in confirming the addition of Rs.2,07,20,125/-. Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited 20. We have noticed the facts earlier. A perusal of the assessment order would indicate that ld. Assessing

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 222/GTY/2019[2015-16]Status: Heard
3
Natural Justice3
Exemption3
ITAT Guwahati
05 Apr 2023
AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

19. Now we take ITA No. 224/GAU/2019. In this appeal, grievance of the assessee is that ld. CIT(Appeals) has erred in confirming the addition of Rs.2,07,20,125/-. Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited 20. We have noticed the facts earlier. A perusal of the assessment order would indicate that ld. Assessing

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 219/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

19. Now we take ITA No. 224/GAU/2019. In this appeal, grievance of the assessee is that ld. CIT(Appeals) has erred in confirming the addition of Rs.2,07,20,125/-. Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited 20. We have noticed the facts earlier. A perusal of the assessment order would indicate that ld. Assessing

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

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

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

In the result, appeal filed by the assessee is allowed as per the terms indicated above

ITA 402/GTY/2019[2015-16]Status: DisposedITAT Guwahati19 Dec 2022AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 115JSection 143(2)Section 143(3)Section 244ASection 25Section 250Section 251(1)(a)Section 31(3)(a)

disallowance of amortization leasehold lands. We thus decline to interfere”. 30. We, therefore under the given facts and circumstances of the case and respectfully following the decisions referred hereinabove, are of the view that the amortization of leasehold land and land development charges of Rs.18,73,242/- deserves to be allowed as an expenditure under section