NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

disallowance u/s 36(1)(va) of the Act, the Ld. AR averred that CBDT’s Circular No. 37 of 2016 dated 02.11.2016 directs that any enhancement on account of sections 32 to 43 of the Act should be considered as part of income for considering any deduction u/s 80IE (actually any deduction under Chapter

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

disallowance u/s 36(1)(va) of the Act, the Ld. AR averred that CBDT’s Circular No. 37 of 2016 dated 02.11.2016 directs that any enhancement on account of sections 32 to 43 of the Act should be considered as part of income for considering any deduction u/s 80IE (actually any deduction under Chapter

SHRI SAHIL SURENDRA SAHARIA,KOLKATA vs. ITO, WARD - 1(3), DIBRUGARH

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2010-11

section 37(1). It is merely on arrangement to reduce the taxable income by claiming false expenditure. I therefore, disallow the expense amounting to Rs. 70,00,000/- claimed under head Commission/fee for technical services paid for procuring high value policies/assignments and add back to the total income of the assessee" ITA No.56/Gau/2018 Assessment Year: 2010-11 Shri Sahil Surendra

COMMISSIONER OF INCOME TAX -II, GUWAHATI vs. M/S. ARIHANT INTERNATIONAL LIMITED , GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

209), in AY 2001-02 ld. AO has originally allowed the deduction u/s 10A of the Act in respect of profits derived by eligible units and separately permitted the assessee to carry forward losses incurred in other non-eligible units. In the subsequent assessment framed for AY 2003-04, ld. AO’s successor had disallowed the claim of deduction