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10 results for “section 68”+ Section 40Aclear

Sorted by relevance

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Key Topics

Section 153C27 Section 25010 Addition to Income10 Section 689 Section 40A(3)9 Section 369 Depreciation9 Disallowance9 Section 10(26)5

JOSEPH SYNGKLI,NONGPOH vs. INCOME TAX OFFICER, WARD-1, SHILLONG

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

ITA 157/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 250Section 251

section 40A(3), 40(i)(ia) and 37(1) of the Act and a sum of Rs. 68,80,079/- was also

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 112/GTY/2024[2015-16]Status: Disposed

ITAT Guwahati

29 May 2025

AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

68 of I.T. Act. 4. For that the learned A.O. is not justified in disallowing interest of Rs.44,22,465/ on unsecured 4 loan. 5. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” iii. ITA No. 112/GTY/2024: A.Y. 2015-16: I.T.A. Nos.: 110 to 118/GTY/2024

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

68 of I.T. Act. 4. For that the learned A.O. is not justified in disallowing interest of Rs.44,22,465/ on unsecured 4 loan. 5. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” iii. ITA No. 112/GTY/2024: A.Y. 2015-16: I.T.A. Nos.: 110 to 118/GTY/2024

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

68 of I.T. Act. 4. For that the learned A.O. is not justified in disallowing interest of Rs.44,22,465/ on unsecured 4 loan. 5. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” iii. ITA No. 112/GTY/2024: A.Y. 2015-16: I.T.A. Nos.: 110 to 118/GTY/2024

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

68 of I.T. Act. 4. For that the learned A.O. is not justified in disallowing interest of Rs.44,22,465/ on unsecured 4 loan. 5. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” iii. ITA No. 112/GTY/2024: A.Y. 2015-16: I.T.A. Nos.: 110 to 118/GTY/2024

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

68 of I.T. Act. 4. For that the learned A.O. is not justified in disallowing interest of Rs.44,22,465/ on unsecured 4 loan. 5. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” iii. ITA No. 112/GTY/2024: A.Y. 2015-16: I.T.A. Nos.: 110 to 118/GTY/2024

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

68 of I.T. Act. 4. For that the learned A.O. is not justified in disallowing interest of Rs.44,22,465/ on unsecured 4 loan. 5. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” iii. ITA No. 112/GTY/2024: A.Y. 2015-16: I.T.A. Nos.: 110 to 118/GTY/2024

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

68 of I.T. Act. 4. For that the learned A.O. is not justified in disallowing interest of Rs.44,22,465/ on unsecured 4 loan. 5. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” iii. ITA No. 112/GTY/2024: A.Y. 2015-16: I.T.A. Nos.: 110 to 118/GTY/2024

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

68 of I.T. Act. 4. For that the learned A.O. is not justified in disallowing interest of Rs.44,22,465/ on unsecured 4 loan. 5. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” iii. ITA No. 112/GTY/2024: A.Y. 2015-16: I.T.A. Nos.: 110 to 118/GTY/2024

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

68 of I.T. Act. 4. For that the learned A.O. is not justified in disallowing interest of Rs.44,22,465/ on unsecured 4 loan. 5. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” iii. ITA No. 112/GTY/2024: A.Y. 2015-16: I.T.A. Nos.: 110 to 118/GTY/2024