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6 results for “disallowance”+ Section 2(24)(iia)clear

Sorted by relevance

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Key Topics

Section 2506Section 44A5Section 143(3)5Section 80I5Depreciation5Disallowance5Addition to Income5Section 801E4Section 142(1)2

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

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

Section 143(3)Section 250Section 44A

2. Vehicles: Rs. 4,79,10,612/- 3. JCB: Rs. 1,40,47,786/- 4. Total Rs. 6,19,58,397/- 33. Complete details of the block of assets, written down value and depreciation claimed on the aforesaid vehicles were placed before ld. AO and the same are placed at pages 740 to 753 of the paperbook filed before

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: Heard
ITAT Guwahati
05 Apr 2023
AY 2018-19

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

Section 143(3)Section 250Section 44A

2. Vehicles: Rs. 4,79,10,612/- 3. JCB: Rs. 1,40,47,786/- 4. Total Rs. 6,19,58,397/- 33. Complete details of the block of assets, written down value and depreciation claimed on the aforesaid vehicles were placed before ld. AO and the same are placed at pages 740 to 753 of the paperbook filed before

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

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

Section 143(3)Section 250Section 44A

2. Vehicles: Rs. 4,79,10,612/- 3. JCB: Rs. 1,40,47,786/- 4. Total Rs. 6,19,58,397/- 33. Complete details of the block of assets, written down value and depreciation claimed on the aforesaid vehicles were placed before ld. AO and the same are placed at pages 740 to 753 of the paperbook filed before

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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

Section 143(3)Section 250Section 44A

2. Vehicles: Rs. 4,79,10,612/- 3. JCB: Rs. 1,40,47,786/- 4. Total Rs. 6,19,58,397/- 33. Complete details of the block of assets, written down value and depreciation claimed on the aforesaid vehicles were placed before ld. AO and the same are placed at pages 740 to 753 of the paperbook filed before

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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

Section 143(3)Section 250Section 44A

2. Vehicles: Rs. 4,79,10,612/- 3. JCB: Rs. 1,40,47,786/- 4. Total Rs. 6,19,58,397/- 33. Complete details of the block of assets, written down value and depreciation claimed on the aforesaid vehicles were placed before ld. AO and the same are placed at pages 740 to 753 of the paperbook filed before

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

24,40,20,802/- i.e. Rs. 2,44,02,080/- was proposed to be added back and reduced from the deduction claimed u/s 80IE of the Act towards undervaluation of purchase & sales from unrelated parties. 5. Further, it was observed that the assessee has taken loan of Rs. 1,86,08,294/- from partner Mr. Mahendra Kumar Agarwal and from