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4 results for “disallowance”+ Section 438clear

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Key Topics

Section 43B6Section 80I4Section 92C4Disallowance4Addition to Income4Section 115J3Section 143(2)3Deduction3Exemption3Section 250

ASSAM GAS COMPANY LIMITED,DULIAJAN vs. DCIT/ ACIT, CIRCLE 1/DBR, DIBRUGARH

Appeal is allowed for statistical purposes

ITA 66/GTY/2025[2019-20]Status: DisposedITAT Guwahati16 Oct 2025AY 2019-20

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

Section 139(1)Section 139(5)Section 143(1)Section 250Section 438Section 43B

Section 438 is to ensure timely compliance with payment obligations. The appellant's argument that the extended due date should apply is not supported by any statutory provision or judicial precedent 4.2.8 Based on the above findings, it is held that the disallowance

GREENPLY INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

2
Section 4382
Section 143(3)2

In the result, the appeal of the assessee for A

ITA 232/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

disallowance under section 14A of the Act at Rs.31,038/-. Ld. Assessing Officer assessed the income of the assessee at Rs.54,42,24,737/- and income computed under section 115JB of the Act at Rs.3,23,17,984/- (after giving set off of the MAT credit of Rs.18,49,81,989/-). Aggrieved, the assessee preferred appeal before

ACIT, CIRCLE - TINSUKIA , TINSUKIA vs. M/S. GREENPLY INDUSTRIES LTD., TINSUKIA

In the result, the appeal of the assessee for A

ITA 359/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

disallowance under section 14A of the Act at Rs.31,038/-. Ld. Assessing Officer assessed the income of the assessee at Rs.54,42,24,737/- and income computed under section 115JB of the Act at Rs.3,23,17,984/- (after giving set off of the MAT credit of Rs.18,49,81,989/-). Aggrieved, the assessee preferred appeal before

GREENLAM INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

In the result, appeal filed by the assessee is allowed as per the terms indicated above

ITA 402/GTY/2019[2015-16]Status: DisposedITAT Guwahati19 Dec 2022AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 115JSection 143(2)Section 143(3)Section 244ASection 25Section 250Section 251(1)(a)Section 31(3)(a)

disallowance of amortization leasehold lands. We thus decline to interfere”. 30. We, therefore under the given facts and circumstances of the case and respectfully following the decisions referred hereinabove, are of the view that the amortization of leasehold land and land development charges of Rs.18,73,242/- deserves to be allowed as an expenditure under section