DDIT v. Cutchi Memon Union

38 Taxmann.com 276Reported decision2013#9036 most cited

What is DDIT v. Cutchi Memon Union authority for?

Depreciation can be claimed on a capital asset even if its cost of acquisition was treated as an application of income in the year of acquisition, and claiming depreciation does not amount to double deduction.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2022.

Also referred to as

DDIT v. Cutchi Memon Union · depreciation · application of income · capital asset · double deduction · Section 32 · ITAT Bangalore

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mliput to usesection 10(23c)section 2(15)section 40a(3)

Judgments citing DDIT v. Cutchi Memon Union

M/S. Dakshina Kannada Nirmithi Kendra, Mangaluru vs. The Deputy Commissioner of Income Tax (Exemptions), Circle -1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

M/S. Udupi Nirmithi Kedra, Udupi vs. The Deputy Commissioner of Income Tax (Exemptions), Circle - 1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

M/S. Udupi Nirmithi Kendra, Udupi vs. Assistant Commissioner of Income Tax, (Exemptions) Circle-1, Mangalore

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Udupi Nirmithi Kendra Rajathadri DC Office complex ACIT (Exemptions) Endpoint, Manipal Circle-1 Vs. Udupi 576 104 Mangaluru PAN NO :AAATU1950D ASSESSEE RESPONDENT AssessmentYear:2016-17 M/s. Udupi Nirmithi Kendra Deputy Commissioner of Udupi 576 104 Income-tax (Exemptions) Vs…

Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru vs. M/S. T.A. Pai Management Institute, Mangaluru

In the result, Revenue's appeal for Assessment Year 2010-11 is dismissed

ITA 2688/BANG/2017[2010-11]Status: DisposedITAT Bangalore12 Jun 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P Boazi.T. A. No.2688/Bang/2017 (Assessment Year : 2010-11) The Assistant Commissioner Of Vs. M/S. T. A. Pai Management Institute, Income-Tax (Exemptions), Post Box No.9, Circle–1, 80 Badagabettu, Manipal, Mangalore. Pan : Aaatt 2248 R Appellant Respondent Revenue By : Shri. Pradeep Kumar, Cit Assessee By : Shri. M. Sridhar Kamath, Ca Date Of Hearing : 29.04.2019 Date Of Pronouncement : 12.06.2019 O R D E R

For Appellant: Shri. M. Sridhar Kamath, CAFor Respondent: Shri. Pradeep Kumar, CIT
Section 10Section 10(2)Section 11(1)Section 12ASection 143(3)Section 35Section 35(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. A. No.2688/Bang/2017 (Assessment Year : 2010-11) The Assistant Commissioner of Vs. M/s. T. A. Pai Management Institute, Income-Tax (Exemptions), Post Box No.9, Circle–1, 80 Badagabettu, Manipal, Mangalore. PAN : AAATT 2248 R APPELLANT RESPONDENT Revenue by : Shri. Pradeep Kumar, CIT Assessee by : Shri. M. Sridhar Kamath, CA Date of hearing : 29.04.2019 Date of Pronouncement : 12.06.2019 O R D E R Per Shri Jason P Boaz, A.M. : This appeal by Revenue is directed aga…

Deputy Commissioner of Income Tax (E) Circle-1, Bangalore vs. M/S Vidyanidhi Education Trust, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 1484/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Feb 2018AY 2012-13

Bench: Shri. Jason P. Boaz

For Appellant: Shri. S. V. Ravishankar, AdvocateFor Respondent: Shri. B. R Ramesh, Addl. CIT
Section 11Section 11(1)

…ITA.1484/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.1484/Bang/2017 (Assessment Year : 2012-13) Deputy Commissioner of Income-tax (Exemptions), Circle -1, Bengaluru .. Appellant v. M/s. Vidyanidhi Education Trust, No.42/3, Shivanahalli, Yelahanka Hobli, Bengaluru 560 064 .. Respondent PAN : AAATV0825G Assessee by : Shri. S. V. Ravishankar, Advocate Revenue by : Shri. B. R Ramesh, Addl. CIT Heard on : 05.02.2018 Pronounced on : 28 .02.2018 O R D E R PER LALIET KUMAR, J…

DCIT, Bangalore vs. Sri. Adichunchanagiri Shikshana Trust, Mandya

In the result, the appeal filed by the revenue is dismissed

ITA 594/BANG/2015[2008-09]Status: DisposedITAT Bangalore10 Nov 2015AY 2008-09

Bench: Smt Asha Vijayaraghavan & Shri Abraham P George

For Appellant: Shri L. Bharath, CAFor Respondent: Shri Sudhakar Rao, CIT-DR-I
Section 11Section 12ASection 260ASection 6

…n assessee’s own case in ACIT Vs Shri Adichunchunagiri Shikshana Trust, 3 ITA No.594(B)/15 (ITA Nos.774 & 775(Bang.) 2011) the approach of the assessee is also upheld in an August 2013 ruling of the Bangalore ITAT in the case of DDIT Vs Cutchi Memon Union (38 Taxmann.com 276). 6. Learned AR further submitted that the stand of the assessee is also supported by the amendment to section 11 by the introduction of sub-section 6 (vide Finance (No.2) Act, 2014) which seeks to specially provide with effect from AY: 2015-16 prospectively that income for the purposes of application shall be determined without any dedu…

M/S Pratham Books (Trust), Bangalore vs. DDIT, Bangalore

In the result, the appeal by the assessee is allowed

ITA 356/BANG/2015[2011-12]Status: DisposedITAT Bangalore28 Oct 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2011-12

For Appellant: Shri Bharath L., CAFor Respondent: Shri Korra Meghanath Chowhan, Addl.CIT(DR)
Section 11Section 11(1)Section 11(1)(a)Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2011-12 M/s. Pratham Books (Trust), Vs. The Deputy Director of No.621, 2nd Floor, 5th Main, Income-tax (Exemption), OMBR Layout, Banaswadi, Bangalore. Bangalore – 560 043. PAN: AAATP 7221N APPELLANT RESPONDENT Appellant by : Shri Bharath L., CA Respondent by : Shri Korra Meghanath Chowhan, Addl.CIT(DR) Date of hearing : 07.10.2015 Date of Pronouncement : 28.10.2015 O R D E R Per Asha Vijayaraghavan, Judicial Member This appeal by the assessee…

M/S Bangalore Baptist Hospital Society, Bangalore vs. Asst.D.It.., Bangalore

In the result, the assessee's appeals for Assessment Years 2009-10 and 2010-11 are allowed

ITA 333/BANG/2015[2009-10]Status: DisposedITAT Bangalore17 Jul 2015AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Jason P. Boaz

For Appellant: Shri L. Bharath, C.AFor Respondent: Dr. Shankar Prasad K, JCIT (D.R)
Section 11Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ C ” BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T.A. Nos. 333 & 334/Bang/2015 (Assessment Years : 2009-10 & 2010-11) Bangalore Baptist Hospital Society, Vs. The Asst. Director of Income Bellary Road, Hebbal, Tax (Exemptions), Bangalore-560 024 Circle 17(1), Bangalore. PAN AAATB 1397B Appellant Respondent. Appellant By : Shri L. Bharath, C.A. Respondent By : Dr. Shankar Prasad K, JCIT (D.R) Date of Hearing : 29.6.2015. Date of Pronouncement : 17.07.2015. O R D E R Per Shri Jason P. Boaz, A.M. : These appeals by the…