GREENLAM INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA
In the result, appeal filed by the assessee is allowed as per the terms indicated above
ITA 402/GTY/2019[2015-16]Status: DisposedITAT Guwahati19 Dec 2022AY 2015-16
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
Section 115JSection 143(2)Section 143(3)Section 244ASection 25Section 250Section 251(1)(a)Section 31(3)(a)
144C of the Act dated 20.02.2019. 2. The assessee is in appeal before this Tribunal raising the following grounds:
“1. That on the facts and circumstances of the case, necessary direction be given to the ld. Assessing Officer to allow amortization of leasehold land and land development expenses of Rs.22,56,588/-.
2. That on the facts and circumstances
