Apollo Tyres Ltd. v. Asstt CIT

45 Taxmann.com 337Income Tax Appellate Tribunal2014#7462 most cited

What is Apollo Tyres Ltd. v. Asstt CIT authority for?

An assessee is entitled to claim the remaining 10% of additional depreciation in a subsequent year.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Apollo Tyres Ltd. v. Asstt CIT · 45 Taxmann.com 337 · additional depreciation · section 32(1)(ii) · subsequent year · remaining depreciation · ITAT

Sections most often in play

Section 143(3)Section 14ASection 32(1)(ii)Section 32(1)(iia)Section 43(3)Section 80P(2)(d)

Issues it is cited on

section 43(3)section 32(1)(iia)section 32(1)(ii)additional depreciationsection 32(1)put to usesection 80p(2)(d)section 32section 80p(2)section 80psection 43section 14a

Judgments citing Apollo Tyres Ltd. v. Asstt CIT

DCIT, Circle-2(1)(1), Ahmedabad, Aaykar Bhawan Vejalpur vs. Sabarkantha District Co-Operative Milk Producers Union Limited, Boria, Himatnagar

Appeal is dismissed

ITA 1648/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad19 Feb 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri R. N. Dsouza, CIT DR & B.P. Srivastava
Section 32Section 32(1)(ii)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.1588/Ahd/2024 (Assessment Year: 2016-17) Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad Vs. (Appellant) Sabarkantha District Co.op. Milk Producers Union Ltd., Milk Producers Union Ltd., Sabar Dairy, Boria, Himatnagar, Gujarat-383006 (Respondent) [PAN No.AAAAS5265L] I.T.A. No.1589/Ahd/2024 (Assessment Year: 2017-18) Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad Vs. (Appellant) Sabarkantha District Co.op. Milk Producers Unio…

Deputy Commissioner of Income Tax Circle-2(1)(1) Ahmedabad, Aaykar Bhawan Vejalpur, Prahlad Nagar vs. Sabarkantha District Co-Operative Milk Poroducers Union Limited, Milk Producers Union

Appeal is dismissed

ITA 1589/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad19 Feb 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri R. N. Dsouza, CIT DR & B.P. Srivastava
Section 32Section 32(1)(ii)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.1588/Ahd/2024 (Assessment Year: 2016-17) Deputy Commissioner of Vs. Sabarkantha District Co.op. Income Tax, Milk Producers Union Ltd., Circle-2(1)(1), Milk Producers Union Ltd., Ahmedabad Sabar Dairy, Boria, Himatnagar, Gujarat-383006 [PAN No.AAAAS5265L] (Appellant) .. (Respondent) I.T.A. No.1589/Ahd/2024 (Assessment Year: 2017-18) Deputy Commissioner of Vs. Sabarkantha District Co.op. Income Tax, Milk Producers Union Ltd., Circle-2(1)(1), Milk Prod…

Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad, Aaykar Bhawan Vejalpur vs. Sabarkantha District Co-Operative Milk Producers Union Limited, Milk Producers Union Limited

Appeal is dismissed

ITA 1588/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad19 Feb 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri R. N. Dsouza, CIT DR & B.P. Srivastava
Section 32Section 32(1)(ii)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.1588/Ahd/2024 (Assessment Year: 2016-17) Deputy Commissioner of Vs. Sabarkantha District Co.op. Income Tax, Milk Producers Union Ltd., Circle-2(1)(1), Milk Producers Union Ltd., Ahmedabad Sabar Dairy, Boria, Himatnagar, Gujarat-383006 [PAN No.AAAAS5265L] (Appellant) .. (Respondent) I.T.A. No.1589/Ahd/2024 (Assessment Year: 2017-18) Deputy Commissioner of Vs. Sabarkantha District Co.op. Income Tax, Milk Producers Union Ltd., Circle-2(1)(1), Milk Prod…

The Dy. CIT, Gandhinagar Circle, Gandhinagar vs. M/S. Kalparatru Power Transmission Limited, Gandhinagar

Appeal of the assessee is dismissed

ITA 2853/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2012-13
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member ITA No. 2471 & 2853/Ahd/2017 & Assessment Years 2012-13 & 2013-14 Kalpataru Power The DCIT, Gandhinagar Transmission Ltd. 101, Circle, Gandhinagar Part III, GIDC Estate, Vs Sector 28, Gandhinagar, Gujarat-382028 PAN: AAACK8387R Kalpataru Power Transmission Ltd. 101, The DCIT, Gandhinagar Vs Part III, GIDC Estate, Circle, Gandhinagar Sector 28, Gandhinagar, Gujarat-382028 (Appellant) PAN: AAACK8387R (Respondent) Appellant by : Shri Milin Mehta, A.R. Respondent b…

Kalpataru Power Transmission Ltd., Gandhinagar vs. The Dy. CIT, Gandhinagar Circle, Gandhinagar

Appeal of the assessee is dismissed

ITA 2472/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2013-14
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member ITA No. 2471 & 2853/Ahd/2017 & Assessment Years 2012-13 & 2013-14 Kalpataru Power The DCIT, Gandhinagar Transmission Ltd. 101, Circle, Gandhinagar Part III, GIDC Estate, Vs Sector 28, Gandhinagar, Gujarat-382028 PAN: AAACK8387R Kalpataru Power Transmission Ltd. 101, The DCIT, Gandhinagar Vs Part III, GIDC Estate, Circle, Gandhinagar Sector 28, Gandhinagar, Gujarat-382028 (Appellant) PAN: AAACK8387R (Respondent) Appellant by : Shri Milin Mehta, A.R. Respondent b…

Kalpataru Power Transmission Ltd., Gandhinagar vs. The Dy. CIT, Gandhinagar Circle, Gandhinagar

Appeal of the assessee is dismissed

ITA 2471/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2012-13
For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR
Section 143(3)Section 250(6)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member ITA No. 2471 & 2853/Ahd/2017 & Assessment Years 2012-13 & 2013-14 Kalpataru Power The DCIT, Gandhinagar Transmission Ltd. 101, Circle, Gandhinagar Part III, GIDC Estate, Vs Sector 28, Gandhinagar, Gujarat-382028 PAN: AAACK8387R Kalpataru Power Transmission Ltd. 101, The DCIT, Gandhinagar Vs Part III, GIDC Estate, Circle, Gandhinagar Sector 28, Gandhinagar, Gujarat-382028 (Appellant) PAN: AAACK8387R (Respondent) Appellant by : Shri Milin Mehta, A.R. Respondent b…

Shreegopal Concrete Private Limited, Kolkata vs. D.C.I.T., Circle-9(2), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 708/KOL/2019[2012-13]Status: DisposedITAT Kolkata26 Nov 2020AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) I.T.A. No. 708/Kol/2019 Assessment Year: 2012-13 Shreegopal Concrete Private Limited..........................................................................Appellant [PAN: AAJCS 2118 P] Vs. DCIT, Circle-9(2), Kolkata.....………………..…..............................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Supriyo Pal, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing…

The Dy. CIT., Anand Circle, Anand vs. M/S. Kaira Dist. Co.-Op. Milk Producers Union Ltd., Anand

In the result, the appeal of the revenue is dismissed

ITA 2218/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad03 Oct 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Waseem Ahmedआयकर अपील सं./Ita No.2218/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/S. Kaira District Co-Op. Milk, Anand Circle, Vs. Producers Union Ltd., Anand. Amul Dairy Road, Anand-388001. Pan: Aaaak8694F

For Appellant: Shri Yogesh Shah A.R
Section 143(3)Section 15Section 32(1)Section 36Section 80P(2)(d)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2218/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/s. Kaira District Co-op. Milk, Anand Circle, Vs. Producers Union Ltd., Anand. Amul Dairy Road, Anand-388001. PAN: AAAAK8694F (Applicant) (Respondent) : Revenue by Shri O.P. Vaishnav, CIT.D.R Assessee by : Shri Yogesh Shah A.R सुनवाई क" तार"ख/Date of Hearing : 01/10/2019 घोषणा क" तार"ख /Date of Pronouncement: 03/10/2019 आदेश/O R D E R PER WASEEM AHMED ACCOU…

The ACIT, Ernakulam vs. M/S.Nitta Gelatine India Ltd, Cochin

In the result, the appeal of the Revenue in ITA No

ITA 301/COCH/2017[2009-10]Status: DisposedITAT Cochin29 Aug 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 253(1)Section 32Section 40A(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.301 & 303/Coch/2017 Assessment Years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. M/s. Nitta Gelatin India Ltd., Income-tax, Corporate Circle- 50/1002, SBT Avenue, 2(1), Kochi. Panampilly Nagar, Kochi-682 036. [PAN:AABCK 1582H] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri V. Satyanarayanan, CA Date of hearing 01/08/2019 Date of pronouncement 26/08/2019 O R D E R Per CHANDRA POOJARI, AM: These two appeals filed b…

The ACIT, Cochin vs. M/S.Nitta Gelatine India Ltd, Cochin

In the result, the appeal of the Revenue in ITA No

ITA 303/COCH/2017[2010-11]Status: DisposedITAT Cochin23 Aug 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 253(1)Section 32Section 40A(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.301 & 303/Coch/2017 Assessment Years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. M/s. Nitta Gelatin India Ltd., Income-tax, Corporate Circle- 50/1002, SBT Avenue, 2(1), Kochi. Panampilly Nagar, Kochi-682 036. [PAN:AABCK 1582H] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri V. Satyanarayanan, CA Date of hearing 01/08/2019 Date of pronouncement 26/08/2019 O R D E R Per CHANDRA POOJARI, AM: These two appeals filed b…

The Joint Commissioner of Income Tax(OSD), Gandhinagar vs. Kalpataru Power Transmission Ltd., Gandhinagar

In the result, Revenue’s appeal in ITA No

ITA 1463/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad10 May 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad1. आयकर अपील सं./I.T.A. No.1462/Ahd/2016 2.आयकर अपील सं./I.T.A. No.1463/Ahd/2016 ("नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Respectively)

For Appellant: Shri O.P.Sharma, CIT-DRFor Respondent: Shri Bhavin Marfatiya, AR
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सव"ी "द"प कुमार के"डया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER 1. आयकर अपील सं./I.T.A. No.1462/Ahd/2016 2.आयकर अपील सं./I.T.A. No.1463/Ahd/2016 ("नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 respectively) The Jt. CIT (OSD) Kalpataru Power Transmission बनाम/ Gandhinagar Ltd. Vs. 101, Part-III, GIDC Estate Sector No.28 Gandhinagar-382 028 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACK 8387 R .. (अपील…

The Joint Commissioner of Income Tax(OSD), Gandhinagar vs. Kalpataru Power Transmission Ltd., Gandhinagar

In the result, Revenue’s appeal in ITA No

ITA 1462/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad10 May 2019AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad1. आयकर अपील सं./I.T.A. No.1462/Ahd/2016 2.आयकर अपील सं./I.T.A. No.1463/Ahd/2016 ("नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Respectively)

For Appellant: Shri O.P.Sharma, CIT-DRFor Respondent: Shri Bhavin Marfatiya, AR
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सव"ी "द"प कुमार के"डया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER 1. आयकर अपील सं./I.T.A. No.1462/Ahd/2016 2.आयकर अपील सं./I.T.A. No.1463/Ahd/2016 ("नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 respectively) The Jt. CIT (OSD) Kalpataru Power Transmission बनाम/ Gandhinagar Ltd. Vs. 101, Part-III, GIDC Estate Sector No.28 Gandhinagar-382 028 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACK 8387 R .. (अपील…

Asst CIT 14(1)(2), Mumbai vs. Godrej Industries Ltd, Mumbai

In the results, the appeal of the assessee is partly allowed and that of revenue stands dismissed

ITA 164/MUM/2015[2010-11]Status: DisposedITAT Mumbai10 Jan 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am Godrej Industries Ltd., The Dy. Commissioner Of Kalyaniwlla & Mistry, Income-Tax-10(2), फनधभ/ Room No.475, 4Th Floor, Army & Navi Building, 148, Mahatma Gandhi Road, Aayakar Bhavan, Vs. Fort, M K Marg, Mumbai-400001 Mumbai-400020 Asst. Commissioner Of Income- Godrej Industries Ltd., Tax-14(1)(2), Pirojsha Nagar, Eastern फनधभ/ Room No.460, 4Th Floor, Express Highway, Aayakar Bhavan, Vikhroli, Vs. M K Marg, Mumbai-400079 Mumbai-400020 स्थधमी रेखध सं./ Pan : Aaacg2953R (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri F V IraniFor Respondent: Ms.Vidisha Kalra
Section 37(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “जी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI श्री सी. एन.प्रसाद, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष BEFORE SHRI C.N. PRASAD, JM AND SHRI RAJESH KUMAR, AM Godrej Industries Ltd., The Dy. Commissioner of Kalyaniwlla and Mistry, Income-tax-10(2), फनधभ/ Room No.475, 4th floor, Army and Navi Building, 148, Mahatma Gandhi road, Aayakar Bhavan, Vs. Fort, M K Marg, Mumbai-400001 Mumbai-400020 Asst. Commissioner of Income- Godrej Industries Ltd., tax-14(1)(2), Pirojsha Nagar, Eastern फनधभ/ Room No.460, 4th floor, Express Highway, Aayakar Bhava…

Godrej Industries Ltd, Mumbai vs. DCIT RG 10(2), Mumbai

In the results, the appeal of the assessee is partly allowed and that of revenue stands dismissed

ITA 151/MUM/2015[2010-11]Status: DisposedITAT Mumbai10 Jan 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am Godrej Industries Ltd., The Dy. Commissioner Of Kalyaniwlla & Mistry, Income-Tax-10(2), फनधभ/ Room No.475, 4Th Floor, Army & Navi Building, 148, Mahatma Gandhi Road, Aayakar Bhavan, Vs. Fort, M K Marg, Mumbai-400001 Mumbai-400020 Asst. Commissioner Of Income- Godrej Industries Ltd., Tax-14(1)(2), Pirojsha Nagar, Eastern फनधभ/ Room No.460, 4Th Floor, Express Highway, Aayakar Bhavan, Vikhroli, Vs. M K Marg, Mumbai-400079 Mumbai-400020 स्थधमी रेखध सं./ Pan : Aaacg2953R (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri F V IraniFor Respondent: Ms.Vidisha Kalra
Section 37(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “जी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI श्री सी. एन.प्रसाद, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष BEFORE SHRI C.N. PRASAD, JM AND SHRI RAJESH KUMAR, AM Godrej Industries Ltd., The Dy. Commissioner of Kalyaniwlla and Mistry, Income-tax-10(2), फनधभ/ Room No.475, 4th floor, Army and Navi Building, 148, Mahatma Gandhi road, Aayakar Bhavan, Vs. Fort, M K Marg, Mumbai-400001 Mumbai-400020 Asst. Commissioner of Income- Godrej Industries Ltd., tax-14(1)(2), Pirojsha Nagar, Eastern फनधभ/ Room No.460, 4th floor, Express Highway, Aayakar Bhava…

DCIT 10(2), Mumbai vs. Godrej Industries Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 6438/MUM/2013[2007-08]Status: DisposedITAT Mumbai01 Jun 2016AY 2007-08

Bench: Shri Joginder Singh & Shri N.K. Billaiyaassessment Year: 2007-08

Section 115JSection 143(3)Section 263Section 32Section 32(1)(iia)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, जी, म ुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री एन. के. बबऱैय्या, ऱेखा सदस्य, के समऺ Before Shri Joginder Singh, Judicial Member, and Shri N.K. Billaiya, Accountant Member Assessment Year: 2007-08 DCIT-10(2) M/s. Godrej Industries Ltd. Room no.432, 4th Floor Pirojshanagar, Eastern Express बनाम/ Aayakar Bhavan Highway, Vikhroli Vs. M.K. Road, Mumbai Mumbai 400 079 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No.AAACG2953R यनधाारयती की ओर से / Assessee by Ms. Sonalee Godbole याजस्व की ओर से / Revenue by S…

Apollo Tyres Ltd. v. Asstt CIT (45 Taxmann.com 337) — Cited in 15 Judgments | BharatTax