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Section 80I25 Section 2505 Section 1545 Deduction5 Disallowance5 Addition to Income5

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

ITA 238/GTY/2018[2012-13]Status: DisposedITAT Guwahati08 Dec 2022AY 2012-13

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 154Section 250Section 80I

disallowances assessed the income at Rs. 3,71,32,967/-. 6. Aggrieved, the assessee preferred appeal before ld. CIT(A) and partly succeeded. 7. Aggrieved, the Revenue is now in appeal before this Tribunal. 8. Ld. D/R, supporting the order of ld. AO stated that the assessee is not manufacturing/producing gases and is merely refuelling gases and therefore, not liable

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above