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“Section 205(2)”

Section References (mined)Section 205Section 205(2)8 judgments

ACIT, CIRCLE-18(2), NOIDA vs. NOIDA TOLL BRIDGE CO. LTD., NOIDA

In the result, appeal of the assessee is allowed

ITA 4973/DEL/2018[2009-10]Status: DisposedITAT Delhi08 Aug 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

depreciation in the profit and loss account and instead, has disclosed this fact alongwith the quantum of current year depreciation computed in accordance Section 205(2) of the Companies Act, as per the requirement of clause 3(iv) of Part II of Schedule VI of the Companies

ACIT, CIRCLE-18(2), NOIDA vs. NOIDA TOLL BRIDGE CO. LTD., NOIDA

In the result, appeal of the assessee is allowed

ITA 4972/DEL/2018[2011-12]Status: DisposedITAT Delhi08 Aug 2023AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

depreciation in the profit and loss account and instead, has disclosed this fact alongwith the quantum of current year depreciation computed in accordance Section 205(2) of the Companies Act, as per the requirement of clause 3(iv) of Part II of Schedule VI of the Companies

ACIT, CIRCLE-18(2), NOIDA vs. NOIDA TOLL BRIDGE CO. LTD., NOIDA

In the result, appeal of the assessee is allowed

ITA 4971/DEL/2018[2010-11]Status: DisposedITAT Delhi08 Aug 2023AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

depreciation in the profit and loss account and instead, has disclosed this fact alongwith the quantum of current year depreciation computed in accordance Section 205(2) of the Companies Act, as per the requirement of clause 3(iv) of Part II of Schedule VI of the Companies

ACIT, CIRCLE-18(2), NOIDA vs. NOIDA TOLL BRIDGE CO. LTD., NOIDA

In the result, appeal of the assessee is allowed

ITA 4970/DEL/2018[2008-09]Status: DisposedITAT Delhi08 Aug 2023AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

depreciation in the profit and loss account and instead, has disclosed this fact alongwith the quantum of current year depreciation computed in accordance Section 205(2) of the Companies Act, as per the requirement of clause 3(iv) of Part II of Schedule VI of the Companies

ACIT, CIRCLE-18(2), NOIDA vs. NOIDA TOLL BRIDGE CO. LTD., NOIDA

In the result, appeal of the assessee is allowed

ITA 4969/DEL/2018[2007-08]Status: DisposedITAT Delhi08 Aug 2023AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

depreciation in the profit and loss account and instead, has disclosed this fact alongwith the quantum of current year depreciation computed in accordance Section 205(2) of the Companies Act, as per the requirement of clause 3(iv) of Part II of Schedule VI of the Companies

ACIT, CIRCLE-18(2), NOIDA vs. NOIDA TOLL BRIDGE CO. LTD., NOIDA

In the result, appeal of the assessee is allowed

ITA 4968/DEL/2018[2006-07]Status: DisposedITAT Delhi08 Aug 2023AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

depreciation in the profit and loss account and instead, has disclosed this fact alongwith the quantum of current year depreciation computed in accordance Section 205(2) of the Companies Act, as per the requirement of clause 3(iv) of Part II of Schedule VI of the Companies

ACIT CENTRAL CIR6(4), MUMBAI vs. M/S. MARIANA INFRASTRUCTURTE LTD, MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 2395/MUM/2021[2017-18]Status: DisposedITAT Mumbai31 Oct 2022AY 2017-18

Bench: Shri Aby T Varkey & Shri Amarjit Singhthe Asstt. Commissioner Vs. Mariana Infrastructure Of Income Tax, Central Limited, M-62 &63, Circle -6(4) 1St Floor, Connaught Room No. 1925, 19Th Place, New Delhi Floor, Air India Building, 110 001 Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aafcm2619H Appellant .. Respondent Appellant By : Ajay Chandra Respondent By : K. Gopal Date Of Hearing 13.10.2022 Date Of Pronouncement 31.10.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Ld. Cit(A)-54, Mumbai Which In Turn Arises From The Order Passed By The A.O U/S 143(3) Of The Act. The Revenue Has Raised The Following Grounds Before Us: “1. Whether The Ld.Cit(A) Erred In Allowing The Claim Of Deduction Of Revenue Of Cancelled Transaction Of Rs.27,78,65,132/- Cancelled In Subsequent Year From The Book Profit Though Section 115Jb Is A Self-Contained Code Where Even The Additions & Deductions From The Book Profit Are Specified The Provisions Of Section 115Jb Des Not Allow Any Such Deductions?."

For Appellant: Ajay ChandraFor Respondent: K. Gopal
Section 115JSection 143(3)Section 194I

current year's ITA No.2395/Mum/20121 A.Y. 2017-18 8 The ACIT, CC-6(4) Vs. Mariana Infrastructure Ltd. depreciation computed in accordance with section 205(2) of the Companies Act, as per the requirement of clause 3(iv) of Part II of Schedule VI to the Companies

COMMISSIONER OF INCOME TAX CENTRAL I vs. SAIN PROCESSSING & WEAVING MILLS P.LTD.

In the result, the appeal is dismissed

ITA - 1128 / 2007HC Delhi17 Dec 2008
For Appellant: Mr R D JollyFor Respondent: Mr Ajay Vohra
Section 115JSection 143(2)Section 260A

note, the said fact, as well as, the quantum of arrears of depreciation not provided for in the accounts; computed, in accordance with Section 205(2) of the Companies Act. The sum and substance of the contention of the learned counsel for the assessee is that, the „book profit ... depreciation in the profit and loss account and instead, has disclosed this fact alongwith the quantum of current year depreciation computed in accordance Section 205(2) of the Companies Act, as per the requirement of clause 3(iv) of Part II of Schedule VI of the Companies