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6 results for “depreciation”+ Section 156clear

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Key Topics

Section 145(3)9Section 12A9Section 2(15)6Addition to Income5Section 143(3)3Depreciation3Exemption3Disallowance2Deduction2

ABHILASHA CONSTRUCTION,JHANSI vs. JCIT RANGE-6 , JHANSI

In the result appeal filed by the assessee is allowed

ITA 314/AGR/2015[2010-11]Status: DisposedITAT Agra11 Sept 2018AY 2010-11
Section 145(3)Section 234BSection 40

Depreciation and deductions under section 40(b) of the Act even after application of profit rate. BECAUSE, the ‘appellant’ denies liability of interest 6. under section 234B of the ‘Act’. 7. BECAUSE, while making and sustaining the assessment the ‘AO’ and ‘CIT(A)’ has made various observations which are contrary to facts on records. ITA 314/Agr/2015 3 8. BECAUSE, assessment

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 Agra
13 Jan 2021
AY 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)

156 of the Paper Book No. 1). Hon’ble ITAT in Moradabad Development Authority, Jaipur Development Authority, Bangalore Development Authority (Supra) have analyzed applicability of judicial pronouncement of Hon’ble Supreme Court and Hon’ble J & K High Court and have found that above judicial pronouncement is not applicable to the development authorities having registration u/s 12A. The objects

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)

156 of the Paper Book No. 1). Hon’ble ITAT in Moradabad Development Authority, Jaipur Development Authority, Bangalore Development Authority (Supra) have analyzed applicability of judicial pronouncement of Hon’ble Supreme Court and Hon’ble J & K High Court and have found that above judicial pronouncement is not applicable to the development authorities having registration u/s 12A. The objects

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)

156 of the Paper Book No. 1). Hon’ble ITAT in Moradabad Development Authority, Jaipur Development Authority, Bangalore Development Authority (Supra) have analyzed applicability of judicial pronouncement of Hon’ble Supreme Court and Hon’ble J & K High Court and have found that above judicial pronouncement is not applicable to the development authorities having registration u/s 12A. The objects

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

In the result, the appeal preferred by the assessee is partly

ITA 342/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

Section 143(2)Section 145(3)

depreciation disallowance on fixed assets. The perusal of the impugned assessment order would reveal that the ld. Assessing Officer while considering the net profit rate of the assessee has given a comparative analysis of the turnover and profits of the appellant for the three assessment years as under: A.Y. Sales (Rs.) GP (Rs) G.P. Rate NP(Rs.) N.P. Rate

RAVI KUMAR AGARWAL, HUF,AGRA vs. I.T.O.-2(4), AGRA

In the result, the appeal is partly allowed

ITA 229/AGR/2016[2008-09]Status: DisposedITAT Agra25 Oct 2017AY 2008-09

Bench: Shri A. D. Jain

Section 143(3)

depreciation. 5. Because without prejudice to the grounds as taken above the statutory deduction should have been allowed from the income from parking space.” 2. Vide order dated 28.12.2010, the Assessing Officer assessed the rent of portion of cinema building as income from house property and rent received for parking area as income from other sources. The Assessing Officer also