HOTEL POLO TOWER PRIVATE LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SHILLONG, SHILLONG

In the result, the appeal of the assessee is allowed

Bench: Shri Partha Sarathi Choudhury & Shri Manoj Kumar Aggarwali.T.A. No.287/Gau/2019 Assessment Year: 2016-17 Hotel Polo Towers (P) Ltd..…….……………….…………...………..….. Appellant Polo Grounds, Shillong-793001, Meghalaya. [Pan: Aabct0864B] Vs. Acit, Circle, Shillong………….....….………………………………… Respondent Appearances By: Shri K. M. Roy, Ca, Appeared On Behalf Of The Appellant. Shri N.T. Sherpa, Jcit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 10, 2021 Date Of Pronouncing The Order : November 11, 2021 Order Shri Partha Sarathi Choudhury:

68,10,645/-. It was further observed that the assessee had not shown any expenses debited to P&L A/c which relate to exempt income. Hence, provision of section 14A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year