Search: disallowance

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Section 80I21 Section 36(1)(va)9 Section 36(1)9 Section 143(1)6 Section 143(1)(a)6 Section 806 Section 139(1)6 Section 2503 Deduction3 Addition to Income

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 18/GTY/2025[2020-21]Status: DisposedITAT Guwahati17 Nov 2025AY 2020-21

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

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

disallowance u/s 36(1)(va) of the Act, the Ld. AR averred that CBDT’s Circular No. 37 of 2016 dated 02.11.2016 directs that any enhancement on account of sections 32 to 43 of the Act should be considered as part of income for considering any deduction u/s 80IE (actually any deduction under Chapter