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3 results for “depreciation”+ Section 139(9)clear

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Key Topics

Section 686Section 1474Section 1484Depreciation3Disallowance3Addition to Income3Section 143(3)2Section 145(3)2Section 1512Section 250

M/S SHIVHARE ROADLINES,GWALIOR vs. JT. C.I.T., RANGE-2, GWALIOR

In the result, the appeal is partly allowed

ITA 313/AGR/2014[2010-11]Status: DisposedITAT Agra31 May 2019AY 2010-11

Bench: Shri C.M. Garg & Dr. Mitha Lal Meena

Section 139(1)Section 37(1)Section 43B

139(1) of the Act. He also drew our attention to the findings of the Ld. CIT(A) wherein he has held it to be correctly disallowed by the Ld. A.O. as it being a statutory liability of tax which is deductible only on actual payment as per the provisions of section 43B. 9. We have heard both the parties

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

ITA 343/AGR/2025[2013-14]Status: Disposed
2
Section 43B2
Unexplained Cash Credit2
ITAT Agra
29 Dec 2025
AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed by this

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

ITA 344/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed by this