Commissioner of Income-tax, Madurai v. T P Textiles (P) Ltd.

79 Taxmann.com 411High Court2017#4544 most cited

What is Commissioner of Income-tax, Madurai v. T P Textiles (P) Ltd. authority for?

Additional depreciation is allowable for assets purchased and put to use for less than 180 days in the preceding assessment year.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT vs. T.P. Textiles Private Limited · 79 Taxmann.com 411 · additional depreciation · section 32(1)(iia) · less than 180 days · purchased and put to use · depreciation allowance

Sections most often in play

Section 143(1)Section 147Section 148Section 32(1)Section 32(1)(iia)

Issues it is cited on

section 32(1)(iia)clarificatory amendmentsection 32(1)(ii)additional depreciationsection 32(1)put to usedisallowance of interest expenditurefees for technical servicessection 32permanent establishmentdisallowance u/s 14asection 40(a)(ia)

Judgments citing Commissioner of Income-tax, Madurai v. T P Textiles (P) Ltd.

Samarth Fablon Private Limited, Kolkata vs. Principal CIT, Central - 1, Kolkata

In the result, appeal of assessee is partly allowed

ITA 1120/KOL/2018[2013-14]Status: DisposedITAT Kolkata13 Mar 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 263Section 32(1)Section 32(1)(ii)Section 32(1)(iia)

…1 Samarth Fablon Private Ltd., AY 2013-14 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1120/Kol/2018 Assessment Year: 2013-14 Samarth Fablon Private Ltd. Vs. Pr. Commissioner of Income-tax, (PAN: AAKCS7663N) Central-1, Kolkata Appellant Respondent Date of Hearing 24.01.2019 Date of Pronouncement 13.03.2019 For the Appellant Shri Sarvesh Chhaparia, FCA For the Respondent Shri A. K. Nayak, CIT, DR ORDER Per Shri A.T.Varkey, J…

ACIT Corporate Circle 1 (1), Chennai vs. M/S Abi Showatech India Ltd, Chennai

In the result, the Revenue’s appeals in ITA Nos

ITA 481/CHNY/2018[2014-15]Status: DisposedITAT Chennai09 Oct 2018AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकरअपीलसं/.I.T.A. Nos. 480 & 481/Chny/2018 "नधा"रणवष"/Assessment Years : 2013-14 & 2014-15

For Appellant: Shri S. Jaganathan, FCAFor Respondent: Shri. D. Rohini, JCIT
Section 10Section 14ASection 32(1)(iia)

…आयकर अपील"य अ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस .गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकरअपीलसं/.I.T.A. Nos. 480 & 481/Chny/2018 "नधा"रणवष"/Assessment Years : 2013-14 & 2014-15 Assistant Commissioner of Income Tax, M/s. ABI Showatech India Ltd., Corporate Circle -1(1), Vs. 67, Stone Acre, Chamiers Road, Chennai – 600 034. R A Puram, Chennai – 600 028. [PAN: AABCA 8160B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Revenue by : Shri. D. Rohini, JCIT Assesseeb…

ACIT Corporate Circle 1 (1), Chennai vs. M/S Abi Showatech India Ltd, Chennai

In the result, the Revenue’s appeals in ITA Nos

ITA 480/CHNY/2018[2013-14]Status: DisposedITAT Chennai09 Oct 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकरअपीलसं/.I.T.A. Nos. 480 & 481/Chny/2018 "नधा"रणवष"/Assessment Years : 2013-14 & 2014-15

For Appellant: Shri S. Jaganathan, FCAFor Respondent: Shri. D. Rohini, JCIT
Section 10Section 14ASection 32(1)(iia)

…आयकर अपील"य अ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस .गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकरअपीलसं/.I.T.A. Nos. 480 & 481/Chny/2018 "नधा"रणवष"/Assessment Years : 2013-14 & 2014-15 Assistant Commissioner of Income Tax, M/s. ABI Showatech India Ltd., Corporate Circle -1(1), Vs. 67, Stone Acre, Chamiers Road, Chennai – 600 034. R A Puram, Chennai – 600 028. [PAN: AABCA 8160B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Revenue by : Shri. D. Rohini, JCIT Assesseeb…

Parry Agro Industries Limited, Chennai vs. DCIT, Chennai

In the result, appeal of the assessee is partly allowed

ITA 1114/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Sept 2017AY 2012-13

Bench: Shri Abraham P.George & Shri George Mathanआयकर अपील सं./I.T.A. No. 1114/Mds/2017 "नधा"रण वष" /Assessment Year : 2012-2013. M/S. Parry Agro Industries Limited, Vs. The Deputy Commissioner Of Parry House, Income Tax, 5Th Floor, 43, Moore Street Corporate Circle 5(1) Chennai 600 001. Chennai.

For Appellant: Shri. SP. Chidambaram, AdvFor Respondent: Shri. M. Palanichamy, Addl CIT
Section 32Section 32(1)(iia)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ B’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या"यक सद"य के सम" BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1114/Mds/2017 "नधा"रण वष" /Assessment year : 2012-2013. M/s. Parry Agro Industries Limited, Vs. The Deputy Commissioner of Parry House, Income Tax, 5th floor, 43, Moore Street Corporate Circle 5(1) Chennai 600 001. Chennai. [PAN AAFCP 9414M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. SP. Chidambaram, Ad…

Commissioner of Income Tax vs. Mohan Milk LIne Pvt Ltd

ITTA/166/2014HC Telangana06 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

The Commissioner of Income Tax-1 vs. Harmahendar Singh Bagga

ITTA/184/2015HC Telangana08 Oct 2015

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH