GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited

HOTEL POLO TOWER PRIVATE LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SHILLONG, SHILLONG

In the result, the appeal of the assessee is allowed

Bench: Shri Partha Sarathi Choudhury & Shri Manoj Kumar Aggarwali.T.A. No.287/Gau/2019 Assessment Year: 2016-17 Hotel Polo Towers (P) Ltd..…….……………….…………...………..….. Appellant Polo Grounds, Shillong-793001, Meghalaya. [Pan: Aabct0864B] Vs. Acit, Circle, Shillong………….....….………………………………… Respondent Appearances By: Shri K. M. Roy, Ca, Appeared On Behalf Of The Appellant. Shri N.T. Sherpa, Jcit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 10, 2021 Date Of Pronouncing The Order : November 11, 2021 Order Shri Partha Sarathi Choudhury:

disallowance made u/s 14A of the Act. 3. The brief facts are that the Assessing Officer observed that the assessee has claimed interest expenses of Rs.30.91,561/-. Exempt income declared at Rs.51,92,551/-. 2 I.T.A. No.287/Gau/2019 Assessment Year: 2016-17 Out of total investments of Rs.19,35,56,567/- in the balance sheet, Rs.10,39,24,535/- pertains

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. M/S. DHAR CONSTRUCTION COMPANY, SHILLONG

In the result, the appeal of revenue is partly allowed

56,97,135 Disallowance of Store & Spare Rs. 38,63,007 Disallowance of Direct expenses Rs.1 2,03,411 Disallowance of Office expenses Rs. 1,24,771 Disallowance of Travel & Conveyance Rs. 5,63,980 Assessed income: Rs. 4,84,36,311 4. Aggrieved, the assessee preferred an appeal before the ld. CIT(A) and succeeded. 5. Aggrieved

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. FORTUNE VANIJYA PRIVATE LIMITED, GUWAHATI

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

disallowances. 10. We find no infirmity in the aforesaid act of the learned Tribunal. The appeal is, therefore, dismissed. "(emphasis supplied) 43. Gainful reference may also be made to the following observations made by the Karnataka High Court in the case of CIT vs IBC Knowledge Park (P) Ltd. [69 taxmann.com 108], which is as follows: "Materials such as books

GOMATI CO-OPERATIVE MILK PRODUCERS UNION LIMITED,AGARTALA vs. ACIT-NATIONAL-E-ASSEMENT CENTRE, NEW DELHI

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

disallowed by the ld. AO by treating it as income from other sources u/s 56 of the Act. Aggrieved, the assessee filed 1st appeal before the ld. CIT(A). The ld. CIT(A) 4. vide order dated 27.03.2023 dismissed the appeal of the assessee. 5. Aggrieved, the assessee filed the present appeal before the Tribunal. 6. Heard the representatives

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI, GUWAHATI, ASSAM vs. ASSAM POWER DISTRIBUTION COMPANY LIMITED, GUWAHATI

The appeal is allowed and questions Nos

Bench: The Hon'Ble Income Tax Appellate Tribunal (Itat) Was On Or Before. However, The Appeal Was Filed Before The Hon'Ble

section 250 of the income Tax Act, 1961, passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal I.T.A. No. 159/GTY/2025 Assam Power Distribution Company Limited Centre(NFAC), Delhi was communicated on 11/03/2025. Consequently, the due date for filing an appeal before the Hon'ble Income Tax Appellate Tribunal (ITAT) was on or before. However, the appeal

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

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

Section 80IA, the Assessee was a "Works Contractor" and NOT a "Developer of Infrastructure". 56. Being aggrieved, the assessee assailed the above Assessment Orders u/s 153A/143(3) of the Act for the impugned assessment Page 46 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

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

Section 80IA, the Assessee was a "Works Contractor" and NOT a "Developer of Infrastructure". 56. Being aggrieved, the assessee assailed the above Assessment Orders u/s 153A/143(3) of the Act for the impugned assessment Page 46 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

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

Section 80IA, the Assessee was a "Works Contractor" and NOT a "Developer of Infrastructure". 56. Being aggrieved, the assessee assailed the above Assessment Orders u/s 153A/143(3) of the Act for the impugned assessment Page 46 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

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

Section 80IA, the Assessee was a "Works Contractor" and NOT a "Developer of Infrastructure". 56. Being aggrieved, the assessee assailed the above Assessment Orders u/s 153A/143(3) of the Act for the impugned assessment Page 46 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

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

Section 80IA, the Assessee was a "Works Contractor" and NOT a "Developer of Infrastructure". 56. Being aggrieved, the assessee assailed the above Assessment Orders u/s 153A/143(3) of the Act for the impugned assessment Page 46 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022