INCOME TAX OFFICER, WARD-3(1), GUWAHATI vs. M/S.ASSAM CARBON PRODUCTS LIMITED, GUWAHATI
In the result, the revenue’s appeal for the AY 2014-15 is dismissed and that of assessee’s appeal for the AY 2012-13 is allowed
ITA 211/GTY/2019[2014-15]Status: DisposedITAT Guwahati30 Nov 2022AY 2014-15
Section 143(2)Section 250Section 43A
disallowance is
ITA No.463.Gau/2019
AY 2012-13
AY 2014-15
Assam Carbon
Products Ltd
Page 4
deleted by the ld. CIT(A) relying on various judgments including that of Hon’ble Apex Court in the case of M/s. Honda Siel Power Products Ltd in Civil Appeal arising out of SLP ( C ) No. 7632/08 dated 3/4/2009, wherein Hon’ble Apex