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68 results for “disallowance”+ Section 56(2)clear

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Key Topics

Addition to Income50Section 25040Disallowance40Section 153C37Section 80I33Deduction29Section 8023Section 143(3)20Section 6815Depreciation

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

ITA 136/GTY/2023[2018-19]Status: DisposedITAT Guwahati20 Jan 2025AY 2018-19

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

For Appellant: Shri Kishor Jain, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 143(3)Section 250Section 5Section 56Section 80PSection 80P(2)(d)Section 80P(4)

section 250 of the Income-Tax Act, 1961 (hereinafter the ‘Act’) and pertains to the Assessment Year [AY] 2018-19. 2. The grounds of appeal of the assessee are as under: (i)For that on the facts and circumstances of the case as well as on the points of law the order passed u/s 143(3) as well

Showing 1–20 of 68 · Page 1 of 4

15
Section 14812
Section 3611

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11,811/- Numaligarh Refinery Limited (3). Disallowance

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI vs. NUMALIGARH REFINERY LIMITED, GUWAHATI

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11,811/- Numaligarh Refinery Limited (3). Disallowance

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11,811/- Numaligarh Refinery Limited (3). Disallowance

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11,811/- Numaligarh Refinery Limited (3). Disallowance

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11,811/- Numaligarh Refinery Limited (3). Disallowance

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11,811/- Numaligarh Refinery Limited (3). Disallowance

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11,811/- Numaligarh Refinery Limited (3). Disallowance

NUMALIGARH REFINERY LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11,811/- Numaligarh Refinery Limited (3). Disallowance

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11,811/- Numaligarh Refinery Limited (3). Disallowance

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11,811/- Numaligarh Refinery Limited (3). Disallowance

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

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

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

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

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

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

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

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

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

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

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

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

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

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

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

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

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

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books