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2 results for “disallowance”+ Section 244clear

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Key Topics

Section 40A(3)6Section 803Section 143(3)2Section 80l2

ASHOK MOTORS,TEZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-TEZPUR, TEZPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 189/GTY/2019[2015-16]Status: DisposedITAT Guwahati31 Jul 2020AY 2015-16

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.189/Gau/2019 ("नधा"रणवष" / Assessment Year:2015-16)

For Appellant: Shri P.C. Bothra, AdvocateFor Respondent: Shri Jayanta Mridha, JCIT, Sr. DR
Section 143(3)Section 40A(3)

244/- which is utter violation of the provisions of section 40A(3) of the Act. On appeal, ld. CIT(A) confirmed the addition made by the Assessing Officer. During the appellate proceedings, the ld. CIT(A) called the remand report, but assessee did not submit the relevant documents, therefore addition made by the assessing officer should be sustained

ASSAM ROOFING LIMITED,GUWAHATI vs. INCOME TAX OFFICER, WARD-3(1), GUWAHATI

Appeal is allowed in above terms

ITA 352/GTY/2018[2014-15]Status: DisposedITAT Guwahati21 Aug 2019AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15

Section 143(3)Section 80Section 801ESection 80l

disallowing the claim of deduction are as under:- a) The initial year for claiming such deduction u/s 80IE would have been the year when the ‘substantial expansion’ first took place and not assessment year when such claim was first made. b) The case of the assessee has been hit by the provisions of section 80IE