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61 results for “disallowance”+ Section 2(24)(x)clear

Sorted by relevance

Delhi1,447Mumbai884Jaipur254Kolkata214Chennai175Bangalore169Ahmedabad157Chandigarh142Raipur138Hyderabad131Indore80Pune79Surat70Guwahati61Lucknow40Nagpur40Rajkot39Visakhapatnam27Cochin27Cuttack27Jodhpur23Amritsar20SC18Patna12Allahabad11Ranchi8Agra8Jabalpur7Dehradun3Panaji1Varanasi1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 36(1)(va)75Section 143(1)67Disallowance33Section 25031Section 43B29Section 153C29Addition to Income28Deduction20Section 15416Section 36

INFOTECH SOLUTION,GUWAHATI vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

ITA 58/GTY/2021[2018-19]Status: DisposedITAT Guwahati17 May 2023AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 2Section 2(24)Section 2(24)(x)Section 3Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.32,06,119/-. The issue relating to ground taken by the assessee have come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services

Showing 1–20 of 61 · Page 1 of 4

15
Section 143(3)15
Depreciation14

INCOME TAX OFFICER, WARD - 1 (1), DIBRUGARH vs. BANAMALIE TEA ESTATE, DIBRUGARH

In the result, the appeal of the Revenue stands allowed

ITA 46/GTY/2022[2020-21]Status: DisposedITAT Guwahati15 Mar 2023AY 2020-21

Bench: Shri Sanjay Gargi.T.A. No.46/Gty/2022 Assessment Year: 2020-21 Ito, Ward-1(1), Dibrugarh..…...…….....…..................….…… Appellant Vs. Banamalie Tea Estate……....……........………..…...…..…..... Respondent 4Th Floor, Pushkara House, Natun Gaon, Nh-37, Dibrugarh, Assam-786008. [Pan: Aabfb5352K] Appearances By: Shri Aakash Agarwal, Fca, Appeared On Behalf Of The Appellant. Shri N.T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 15, 2023 Date Of Pronouncing The Order : March 15, 2023

Section 2Section 2(24)Section 2(24)(x)Section 250Section 3Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI). The issue raised by the assessee has come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services Pvt. Ltd. Vs. CIT (2022) I.T.A. No.46/GTY/2022 Assessment Year

J. P. AVIATION SERVICES PRIVATE LIMITED,AGARTALA, TRIPURA vs. ACIT/DCIT, CIRCLE- AGARATALA, AGARATALA

In the result, appeal of the assessee is dismissed

ITA 19/GTY/2023[2018-2019]Status: DisposedITAT Guwahati14 Dec 2023AY 2018-2019

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2018-19 J. P. Aviation Services Private Ltd. Acit/Dcit, Circle- Old Kalibari Road, Krishnanagar, Vs. Agartala. Agartala, Tripura-799001. (Pan: Aabct6888P) (Appellant) (Respondent)

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 143(1)Section 2Section 2(24)Section 3Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.2,21,26,174/-. The issue relating to grounds taken by the assessee have come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services

SIHW BACHAN SINGH,CHIRANG vs. CIT (APPEALS), DELHI

In the result, the appeal of the assessee stands dismissed

ITA 12/GTY/2022[2019-20]Status: DisposedITAT Guwahati15 Mar 2023AY 2019-20

Bench: Shri Sanjay Gargi.T.A. No.12/Gty/2022 Assessment Year: 2019-20 Shiw Bachan Singh……...……......…..........…..................….…… Appellant Brpl Main Gate, Dhaligaon, Assam-783385. [Pan: Axlps2160F] Vs. Ito, Ward-2, Bongaigaon.………....……........…...…...…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 15, 2023 Date Of Pronouncing The Order : March 15, 2023

Section 2Section 2(24)Section 2(24)(x)Section 250Section 3Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

disallowance made u/s. 36(1)(va) of the Act in respect of I.T.A. No.12/GTY/2022 Assessment Year: 2019-20 Shiw Bachan Singh delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI). The issue raised by the assessee has come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services

VISHASH AGARWAL,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DIBRUGARH

In the result, the appeal of the assessee stand dismissed

ITA 39/GTY/2021[2018-19]Status: DisposedITAT Guwahati20 Sept 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.39/Gty/2021 Assessment Year: 2018-19 Vishesh Agarwal…………………..……....….........…..........….…… Appellant C/O Assam Pushpak Travel Agency, Makum Road, Tinsukia, Assam – 786170. [Pan: Aghpa7072R] Vs. Acit, Circle-1, Dibrugarh……………..….…..…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Soumendu Sekhar Das, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 20, 2023 Date Of Pronouncing The Order : September 20, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 17.03.2020 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after the due date as provided under the respective welfare enactments. I.T.A. No.39/GTY/2021 Assessment Year: 2018-19 Vishesh Agarwal 3. The issue raised by the assessee has come

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

ITA 13/GTY/2023[2019-20]Status: DisposedITAT Guwahati22 Aug 2023AY 2019-20

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after the due date as provided under the respective welfare enactments. I.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 to 2020-21 M/s Add Construction 3. The issue raised

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

ITA 12/GTY/2023[2018-19]Status: DisposedITAT Guwahati22 Aug 2023AY 2018-19

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after the due date as provided under the respective welfare enactments. I.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 to 2020-21 M/s Add Construction 3. The issue raised

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

ITA 14/GTY/2023[2020-21]Status: DisposedITAT Guwahati22 Aug 2023AY 2020-21

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after the due date as provided under the respective welfare enactments. I.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 to 2020-21 M/s Add Construction 3. The issue raised

HEMENDRA NATH DEKA,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, both the captioned appeals of the assessee stand dismissed

ITA 6/GTY/2022[2019-20]Status: DisposedITAT Guwahati05 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole & Common Issue Involved In Both The Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after the due date as provided under the respective welfare enactments. I.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka 3. An Application for adjournment

HEMENDRA NATH DEKA,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, both the captioned appeals of the assessee stand dismissed

ITA 5/GTY/2022[2018-19]Status: DisposedITAT Guwahati05 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole & Common Issue Involved In Both The Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after the due date as provided under the respective welfare enactments. I.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka 3. An Application for adjournment

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

24)(x) of the Income-tax Act, 1961 added to total income. (Addition Rs.3,02,334/-) 3.4 Further, on verification of "Repairs and Maintenance ledger, it is seen that following payment were made in contravention of section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date

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

24)(x) of the Income-tax Act, 1961 added to total income. (Addition Rs.3,02,334/-) 3.4 Further, on verification of "Repairs and Maintenance ledger, it is seen that following payment were made in contravention of section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date

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

24)(x) of the Income-tax Act, 1961 added to total income. (Addition Rs.3,02,334/-) 3.4 Further, on verification of "Repairs and Maintenance ledger, it is seen that following payment were made in contravention of section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date

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

24)(x) of the Income-tax Act, 1961 added to total income. (Addition Rs.3,02,334/-) 3.4 Further, on verification of "Repairs and Maintenance ledger, it is seen that following payment were made in contravention of section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date

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

24)(x) of the Income-tax Act, 1961 added to total income. (Addition Rs.3,02,334/-) 3.4 Further, on verification of "Repairs and Maintenance ledger, it is seen that following payment were made in contravention of section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date

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

24)(x) of the Income-tax Act, 1961 added to total income. (Addition Rs.3,02,334/-) 3.4 Further, on verification of "Repairs and Maintenance ledger, it is seen that following payment were made in contravention of section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date

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

24)(x) of the Income-tax Act, 1961 added to total income. (Addition Rs.3,02,334/-) 3.4 Further, on verification of "Repairs and Maintenance ledger, it is seen that following payment were made in contravention of section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date

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

24)(x) of the Income-tax Act, 1961 added to total income. (Addition Rs.3,02,334/-) 3.4 Further, on verification of "Repairs and Maintenance ledger, it is seen that following payment were made in contravention of section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date

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

24)(x) of the Income-tax Act, 1961 added to total income. (Addition Rs.3,02,334/-) 3.4 Further, on verification of "Repairs and Maintenance ledger, it is seen that following payment were made in contravention of section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date

DILIP PATHAK,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

In the result, both the appeals of the assessee are dismissed

ITA 2/GTY/2022[2018-19]Status: DisposedITAT Guwahati29 Aug 2023AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 2(24)(x)Section 36Section 36(1)(va)

disallowance has been made with the help of section 36(i)(va) read with section 2(24)(x) of the Income