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2 results for “disallowance”+ Section 194Aclear

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Key Topics

Section 80P(2)(d)8Section 43B8Section 2503Section 403Deduction2

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

GOMATI CO-OPERATIVE MILK PRODUCERS UNION LIMITED,AGARTALA vs. ACIT-NATIONAL-E-ASSEMENT CENTRE, NEW DELHI

ITA 136/GTY/2023[2018-19]Status: Disposed
ITAT Guwahati
20 Jan 2025
AY 2018-19

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

For Appellant: Shri Kishor Jain, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 143(3)Section 250Section 5Section 56Section 80PSection 80P(2)(d)Section 80P(4)

disallowed by the ld. AO by treating it as income from other sources u/s 56 of the Act. Aggrieved, the assessee filed 1st appeal before the ld. CIT(A). The ld. CIT(A) 4. vide order dated 27.03.2023 dismissed the appeal of the assessee. 5. Aggrieved, the assessee filed the present appeal before the Tribunal. 6. Heard the representatives