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

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

disallowing the deduction I.T.A. Nos. 18-20/GTY/2025 Nagahat Tea Estate Pvt. Ltd. Rs 5,46,15,477/-claimed u/s 801E & Rs 3,84,594/- u/s 36(1) (va) based on various grounds of appeal raised by the appellant before her. 2. That the Ld. ADDL/JCIT (A) FARIDABAD, NFAC, wrongly interpreted and applied the provisions of section

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

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

disallowing the deduction I.T.A. Nos. 18-20/GTY/2025 Nagahat Tea Estate Pvt. Ltd. Rs 5,46,15,477/-claimed u/s 801E & Rs 3,84,594/- u/s 36(1) (va) based on various grounds of appeal raised by the appellant before her. 2. That the Ld. ADDL/JCIT (A) FARIDABAD, NFAC, wrongly interpreted and applied the provisions of section

INCOME TAX OFFICER, WARD-1, DIGBOI, DIGBOI vs. ARUNACHAL TEA COMPANY, MARGHERITA

In the result, the appeal of the Revenue is dismissed while the CO of the assessee is allowed

Bench: Sri Manomohan Das & Sri Rakesh Mishra

disallowance made u/s 80-IE of the Income Tax Act, 1961 when as per sub-section 6 of section 801E

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

In the result, appeal of the assessee is allowed

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

disallowed as over valuation of sales and undervaluation of purchase from related parties transactions and reduced from the claim for deduction u/s.801E of the IT Act and taxed as regular income as per provisions of section 801E

MUKAND POLY PRODUCTS,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

In the result, the appeal of assessee is dismissed

section 80-IC or 801E. The impugned order is liable to be set aside and the learned CIT(A) may be directed to dispose of the appeal on merit after considering the relevant grounds, submissions and prayers. 2. For that, on the facts and in the circumstances, the learned Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati