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Section 80I5 Section 801E4 Section 142(1)2

PLASCOM INDUSTRIES LLP,KOLKATA vs. THE INCOME TAX OFFICER, WARD-1(3), GUWAHATI

In the result, appeal of the assessee is allowed

ITA 280/GTY/2025[2023-24]Status: DisposedITAT Guwahati02 Mar 2026AY 2023-24

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI PRASAD SAHU (Accountant Member)

For Appellant: S.M. Surana, AdvocateFor Respondent: Sanjay Jha, JCIT

Section 133(6)Section 142(1)Section 250Section 801ESection 801E(3)Section 801E(4)Section 801E(5)Section 801E(6)Section 80I

4) of the I.T Act do not hit its claim of deduction u/s 80IE of the 1.T Act. 3 Plascom Industries LLP iv) The assessee has also not given explanation/write-up/justification and supporting evidence to show that the provisions u/s 801E(5) of the IT Act do not hit its claim of deduction u/s, 801E