CIT v. ETA Travel Agency Private Limited

109 Taxmann.com 66High Court2019#5484 most cited

What is CIT v. ETA Travel Agency Private Limited authority for?

The jurisdictional High Court has held that certain issues related to depreciation under Section 32 of the Income Tax Act are decided in favour of the Revenue.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT vs. ETA Travel Agency · Section 32 · depreciation · taxation laws amendment act · jurisdictional high court · revenue

Issues it is cited on

Judgments citing CIT v. ETA Travel Agency Private Limited

CAMBRIDGE TECHNOLOGY ENTERPRISES LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 536/HYD/2019[2012-13]Status: DisposedITAT Hyderabad24 Jan 2025AY 2012-13

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.536/Hyd/2019 (निर्धारण वर्ा/Assessment Year: 2012-13) M/S Cambridge Technology Vs. Dcit Enterprises Limited Circle-1(2) Hyderabad Hyderabad [Pan :Aaacu3358G] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao, Ar रधजस् व द्वधरध/Revenue By: Shri Shiva Sewak, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 28/10/2024 घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.03.2019 Of The Learned Principal Commissioner Of Income Tax [Ld.Pcit], Hyderabad Pertaining To A.Y.2012-13. 2. The Brief Facts Of The Case Are That The Assessee Company, Engaged In The Business Of Rendering Software Services, Filed Its Return Of Income For The A.Y.2012-13 On 26.09.2012, Admitting Total Income Of Rs.4,05,55,380/- Under Normal Provisions Of Income Tax Act, 1961 (“The Act”) & Rs.1,47,09173/-

For Appellant: Shri P.Murali Mohan RaoFor Respondent: Shri Shiva Sewak, CIT-DR
Section 115JSection 143(3)Section 263Section 37(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri K.Narasimha Chary, Judicial Member आ.अपी.सं /ITA No.536/Hyd/2019 (निर्धारण वर्ा/Assessment Year: 2012-13) M/s Cambridge Technology Vs. DCIT Enterprises Limited Circle-1(2) Hyderabad Hyderabad [PAN :AAACU3358G] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri P.Murali Mohan Rao, AR रधजस् व द्वधरध/Revenue by: Shri Shiva Sewak, CIT-DR सुिवधई की तधरीख/Date of Hearing: 28/10/2024 घोर्णध की तधरीख/Date of 24/01/2025 Pronouncement: आदेश / ORDER PER. MAN…

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