AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

section 133A of the. I.T. Act, 1961 on 07.04.2015 by the DDIT flnv), Kolkata wherein he has stated that various paper companies controlled and managed by different entry operators are trading in different penny stocks including the scrip of M/s CCL International Ltd. through broking firms for providing accommodation entries in the form of Long Term Capital Gain

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

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

68,667/-. Assessment Page 2 of 27 I.T.A. No.: 402/Gau/2019 Assessment Year: 2015-16 Greenlam Industries Limited. was completed u/s 143(3) r.w.s. 144C(3) of the Act on 20.02.2019 making disallowance of amortization expenses on the lands taken on lease at Rs. Rs.22,56,588/- and Corporate Guarantee adjustment at Rs. 83,83,979/-. 4. Aggrieved, the assessee preferred

DEPUTY COMMISSIONER OF INCOME TAX. CIRCLE-AGARTALA, AGARTALA vs. SHRI SATYAJIT SAHA, AGARTALA

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

68 of the Act. I.T.A. No. 190/GTY/2019 CO No. 07/Gty/2019 Shri Satyajit Saha 2.1 The Ld. CIT(A) has discussed these issues at length in paras 7.3 and 9.3, respectively for the two issues, in the impugned order. Needless to say, the Ld. CIT(A) has given relief on these to issues. For the sake of reference, the relevant findings