units of the company are located at Noida (UP),
Barotiwala (HP), Agartala, Guwahati and Delhi. For the year under consideration, the
sales were declared ... units of the DS group situated
in the North Eastern States, namely, Guwahati & Agartala were also covered under
section 132 / 133A . On the strength
2015
Sur Buildcon Pvt. Ltd. & Ors vs. ITO
Guwahati (in the case of M/s Sur Buildcon Pvt. Ltd./Globus Real
Infra ... evidences
but none of them appeared in person. With respect to the Guwahati
based companies, as per the Report, the parties were not found
furniture provided at the residence of one Sh. Dipak
Singh at Guwahati which was not related to the business of the assessee ... brought out by the AO:-
(a) The business of the assessee at Guwahati unit was set up after
substantial split of Baddi Unit.
(b) Both
deduction u/s 80IC of Rs.56,78,153/-
pertaining to Guwahati Unit and has further erred in restricting the
deduction to the extent ... deduction u/s 80IC of Rs.56,78,153/- pertaining to Guwahati Unit and has
further erred in restricting the deduction to the extent
erred in deleting the disallowance u/s 80IB
ignoring the fact that Guwahati unit was formed by splitting
up or reconstruction of business already ... financial
results, production details unreasonable profitability
difference etc of the units at Guwahati & Baddi were not
relevant to the issue under consideration
erred in deleting the disallowance u/s 80IB
ignoring the fact that Guwahati unit was formed by splitting
up or reconstruction of business already ... financial
results, production details unreasonable profitability
difference etc of the units at Guwahati & Baddi were not
relevant to the issue under consideration
erred in deleting the disallowance u/s 80IB
ignoring the fact that Guwahati unit was formed by splitting
up or reconstruction of business already ... financial
results, production details unreasonable profitability
difference etc of the units at Guwahati & Baddi were not
relevant to the issue under consideration
respect of the profits earned by M/s. Guwahati
Agency owned by Sri. M.P. Limboo, vide para ... respect of profit belonging to M/s Guwahati
Agencies, being one of the stockists of the assessee.
11. In this regard, the AO observed that
office at New Delhi and manufacturing units at Baddi (H.P) and Guwahati
(Assam). Unit in Guwahati (Assam) is engaged in manufacturing of Ayurvedic
medicines ... unit situated at EPIP, Amingaon, Guwahati and manufacturing unit
at Bahadurgarh commenced in the year 2004-05 is engaged in manufacturing and
trading of Ayurvedic
twice simply because another person has not fulfilled his statutory liabilities. The Guwahati High Court judgment in the case of Om Prakash upholds this view ... contended that the issue is covered by the judgment of the Guwahati High Court in the case reported in 2003-Taxindiaonline
