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Section 80I4 Section 92C4 Section 115J2 Section 143(2)2 Transfer Pricing2 Exemption2 Deduction2 Disallowance2 Addition to Income2

GREENPLY INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

In the result, the appeal of the assessee for A

ITA 232/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

2) of the Act and is also not liable to deduction under section 37 of the Income Tax Act. This view of the ld. Assessing Officer was confirmed by the ld. CIT(Appeals). However, ld. CIT(Appeals) gave a relief to the assessee by increasing the quantum of deduction under section 80IC/80IE of the Act for the lease rental attributable

ACIT, CIRCLE - TINSUKIA , TINSUKIA vs. M/S. GREENPLY INDUSTRIES LTD., TINSUKIA

In the result, the appeal of the assessee for A