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10 results for “section 68”+ Section 40A(2)clear

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Key Topics

Section 153C27Section 25010Addition to Income10Section 689Section 40A(3)9Section 369Depreciation9Disallowance9Section 10(26)5

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

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: DisposedITAT Guwahati29 May 2025AY 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

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

68,00,000/-. I request the Honourable ITAT to kindly delete the addition made by the Assessing Officer and confirmed by the Learned CIT(A) and relieve me from being penalized, as the time deposit was made in a bank situated in Meghalaya.” 2.1. The additional grounds of appeal raised by the assessee are as under: “Ground No. 2