Mukesh K. Sah v. ITO

92 ITD 349Income Tax Appellate Tribunal#25874 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2018.

Judgments citing Mukesh K. Sah v. ITO

Walker Chandiok & Co., New Delhi vs. DCIT, New Delhi

In the result, the appeal is partly allowed

ITA 98/DEL/2015[2011-12]Status: DisposedITAT Delhi05 Jun 2018AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 40

…the assessee. The Assessing Officer has given the reasons for adopting 1/6th of the total depreciation that the assessee himself has disallowed 1/6th of the expenditure of motor cars. The assessee has relied upon the decision of Co-ordinate Bench reported in 92 ITD 349. We have carefully perused that decision. The Co-ordinate Bench deleted the disallowance holding that in that particular case, there was no justification in making the above disallowance and further, the provisions of section 38(2) were not considered in that decision, whereas before us, the Assessing Officer and the CIT(A) both have specifically…

Walker Chandiok & Co., New Delhi vs. DCIT, New Delhi

In the result, the appeal is partly allowed

ITA 97/DEL/2015[2010-11]Status: DisposedITAT Delhi31 May 2018AY 2010-11

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 40

…the assessee. The Assessing Officer has given the reasons for adopting 1/6th of the total depreciation that the assessee himself has disallowed 1/6th of the expenditure of motor cars. The assessee has relied upon the decision of Co-ordinate Bench reported in 92 ITD 349. We have carefully perused that decision. The Co-ordinate Bench deleted the disallowance holding that in that particular case, there was no justification in making the above disallowance and further, the provisions of section 38(2) were not considered in that decision, whereas before us, the Assessing Officer and the CIT(A) both have specifically…

Sh. Shiv Pujan Singh, New Delhi vs. ACIT, Faridabad

In the result the ground No

ITA 3891/DEL/2014[2008-09]Status: DisposedITAT Delhi16 May 2017AY 2008-09

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. NK Bansal, Sr. DR
Section 40Section 40a

…are of the opinion that personal use of car cannot fetter the granting of statutory allowance of depreciation on car used by the assessee for the purpose of his business in view of the decision of the coordinate bench cited before us of Mukesh K. Sah Vs. ITO 92 ITD 349. In view of this, we direct the ld Assessing Officer to delete the disallowance of depreciation. With respect to disallowance of depreciation we do not find much force in the contention of the assessee therefore those disallowances are confirmed. In the result ground No. 4 of the appeal of the assessee is partly allowed. 18. Ground No. 5 to 7 are…

Mukesh K. Sah v. ITO (92 ITD 349) — Cited in 3 Judgments | BharatTax