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2 results for “section 68”+ Section 199(2)clear

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Key Topics

Section 153D6Section 404Section 194J4Section 143(3)2

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA vs. SHRI SUBHAJIT PAUL, AGARTALA

In the result, cross-objection nos

ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA
Section 143(2)Section 143(3)Section 153D

199/- and Rs. 67,25,694/- aggregating to Rs. 2,31,83,893/-. (vi) For that the cross-objector craves leave of your honours to take additional ground or grounds of cross-objection and/or modify or resign any ground(s) of cross-objection at or before the time of hearing.” 4. The assessee in his cross objection has challenged

GOLDEN ARROW TRAVELS PRIVATE LIMITED,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, the appeal of assessee is partly allowed for statistical purpose

ITA 233/GTY/2019[2016-17]Status: DisposedITAT Guwahati17 Jun 2020AY 2016-17

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 194JSection 40

68,043/-. The payments to these professionals especially individually do not exceed Rs. 30,000/- and since no payment has been made to legal & professional breaches Rs.30,000/- which is the threshold limit prescribed u/s. 194J of the Act, no disallowances u/s. 40(a)(ia) of the Act was warranted. According to us, since the assessee was not required