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1 result for “disallowance”+ Section 36(2)(i)clear

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Key Topics

Section 143(2)4Section 142(1)2

Tripura State Electricity Corporation Limited vs. Principal Commissioner of Income Tax, Shillong

The appeal is partly allowed as above

ITA/1/2023HC Tripura14 Aug 2025

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE S. DATTA PURKAYASTHA

Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 260A

36,779- as against net loss as per profit and loss account of (-) Rs.1332,27,00,075/-. 5. The return of the appellant was taken up for scrutiny under the Computer Assisted Scrutiny Scheme (CASS) and accordingly notice under Section 143(2) of the Act was issued on 04.09.2014 to the appellant, and the details were furnished by the appellant