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Section 684 Section 1472 Section 1482 Section 143(3)2 Addition to Income2

ASSAM BIO ETHANOL PRIVATE LIMITED,GUWAHATI vs. ITO W-1(1), GUWAHATI, GUWAHATI

Appeal is partly allowed

ITA 288/GTY/2024[2021-22]Status: DisposedITAT Guwahati16 Oct 2025AY 2021-22

Bench: The Drp Was That The

Section 143(3)Section 144Section 144C(3)

Section 143(3) r.w.s. 144C(13), r.w.s. 144B of the Income Tax Act, 1961 (hereafter “the Act”). 1.1 In this case, the assessee is seen to have entered into 04 international transactions, as detailed on page 2 of the DRP’s order. The point of dispute is a payment of Rs. 1,47,11,046/- to an Associated Enterprise

MANOJ ANAND,GUWAHATI vs. ITO W-2(2) GHY, GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 273/GTY/2024[2018-19]Status: DisposedITAT Guwahati