GREENPLY INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA
In the result, the appeal of the assessee for A
ITA 232/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15
Bench: Shri A.T. Varkey & Shri Manish Borad
Section 115JSection 143(2)Section 80ISection 92C
1 to 4 raised by the revenue on the issue of Corporate
Guarantee Fees are dismissed.
41. Next issue raised by the Revenue is regarding downward adjustment in respect of purchases made by eligible unit from non-eligible unit. Based on the ld. TPO’s report, ld. Assessing Officer made the addition of Rs.4,67,33,912/- which was subsequently