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1 result for “disallowance”+ Section 301clear

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Key Topics

Section 80I6

YORK PRINT PRIVATE LIMITED,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

The appeal of the assessee is partly allowed

ITA 1/GTY/2022[2019-20]Status: DisposedITAT Guwahati13 Oct 2023AY 2019-20

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 139(1)Section 143(1)Section 80I

disallowed to the assessee will further qualify for grant of deduction or not. In the garb of deciding this issue, the ld. Assessing Officer will not withdraw deduction under section 80IE, if any granted to the assessee on the basis of this order. 8. In view of the above, the appeal of the assessee is partly allowed. Order pronounced