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