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2 results for “section 68”+ Section 271Fclear

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Key Topics

Section 10(26)14Section 1476Section 69A6Section 2502Section 1492Section 142(1)2Section 133(6)2Section 1442Cash Deposit2Exemption

TOSHEVI KEDITSU SEMA,KOHIMA vs. INCOME TAX OFFICER, WARD-2, DIMAPUR, DIMAPUR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 241/GTY/2025[2014-15]Status: DisposedITAT Guwahati11 Dec 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 133(6)Section 142(1)Section 144Section 147Section 149Section 250Section 69A

68,71,990.00 in as much as the income of the appellant is exempt u/s 10(26) of the Act. 3. For that the Ld. Assessing Officer was not justified in making addition of Rs. 14,436.00 under the head Income from Other Sources in as much as the income of the appellant is exempt

2
Penalty2
Reassessment2

TOSHEVI KEDITSU SEMA,KOHIMA vs. INCOME TAX OFFICER, WARD-2, DIMAPUR, DIMAPUR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 242/GTY/2025[2015-16]Status: DisposedITAT Guwahati11 Dec 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 133(6)Section 142(1)Section 144Section 147Section 149Section 250Section 69A

68,71,990.00 in as much as the income of the appellant is exempt u/s 10(26) of the Act. 3. For that the Ld. Assessing Officer was not justified in making addition of Rs. 14,436.00 under the head Income from Other Sources in as much as the income of the appellant is exempt