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6 results for “depreciation”+ Section 151clear

Sorted by relevance

Mumbai606Delhi512Bangalore193Chennai143Jaipur84Chandigarh76Ahmedabad58Raipur49Kolkata46Pune39Hyderabad34Indore33Karnataka25Visakhapatnam21Lucknow21Amritsar17Cuttack17Guwahati14Rajkot12Jodhpur8Cochin7Surat7Agra6SC5Nagpur4Telangana3Ranchi2Varanasi2Panaji1Kerala1

Key Topics

Section 12A9Section 145(3)8Section 686Section 2(15)6Addition to Income6Section 1474Section 1484Disallowance3Natural Justice3Exemption

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: 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

3
Section 143(3)2
Section 1512

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

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

151 (Delhi – Trib)] (Relevant Para 40 & 41) & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017 44 (In ITA Nos. 149 to 151/Agra/2017) (v) Moradabad Development Authority Vs ACIT [(2018) 89 Taxmann.com 263 (ITAT Delhi) ] (vii)CIT (Exemption) Vs M/s Moradabad Development Authority [ ITA No. 3 of 2017 dt. 03.05.2017 (High Court, Lucknow Bench)] (viii) Ahmedabad Urban Development Authority Vs ACIT

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

151 (Delhi – Trib)] (Relevant Para 40 & 41) & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017 44 (In ITA Nos. 149 to 151/Agra/2017) (v) Moradabad Development Authority Vs ACIT [(2018) 89 Taxmann.com 263 (ITAT Delhi) ] (vii)CIT (Exemption) Vs M/s Moradabad Development Authority [ ITA No. 3 of 2017 dt. 03.05.2017 (High Court, Lucknow Bench)] (viii) Ahmedabad Urban Development Authority Vs ACIT

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

151 (Delhi – Trib)] (Relevant Para 40 & 41) & 355/Agra/2014 & SA Nos. 1 to 3/Ag/2017 44 (In ITA Nos. 149 to 151/Agra/2017) (v) Moradabad Development Authority Vs ACIT [(2018) 89 Taxmann.com 263 (ITAT Delhi) ] (vii)CIT (Exemption) Vs M/s Moradabad Development Authority [ ITA No. 3 of 2017 dt. 03.05.2017 (High Court, Lucknow Bench)] (viii) Ahmedabad Urban Development Authority Vs ACIT

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

151 as expenditure which was carried out of infrastructure fund. (8) Because· the Ld. CIT(Appeals) has erred in confirming the addition of Rs39,34, 135 in respect of old outstanding entries in bank reconciliation statement. (9) Because the Ld. CIT(Appeals) has erred in confirming the addition of Rs 36,31,60,509 in respect of liabilities shown under