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3 results for “depreciation”+ Section 211clear

Sorted by relevance

Mumbai359Delhi348Bangalore215Ahmedabad86Chennai85Kolkata79Pune55Raipur42Hyderabad36Cochin35Jaipur24Indore22Visakhapatnam17Chandigarh15Lucknow13Karnataka11Surat11Ranchi9SC8Kerala6Dehradun5Cuttack4Agra3Jodhpur3Patna3Calcutta2Rajkot2Panaji2Nagpur2D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Rajasthan1Allahabad1Telangana1

Key Topics

Section 234C7Section 143(1)4Section 1454Section 115J2Section 234B2Section 2072Section 44A2Section 271(1)2Depreciation2Penalty

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

ITA 54/AGR/2021[2018-19]Status: DisposedITAT Agra23 Nov 2021AY 2018-19

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

Section 115JSection 143(1)Section 207Section 234BSection 234C

depreciable assets. As the book profit was more than normal income, the tax was calculated under the LT.A No. 54/AGR/2021 19 provisions of section 115JB on the book profit of Rs.35,05,03,102/-which inter alia included profit on sale of fixed assets. Since the entire income accrued on 07.03.2018, therefore, there was no liability to pay advance

2
Addition to Income2
Comparables/TP2

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

ITA 200/AGR/2016[2011-12]Status: DisposedITAT Agra12 Apr 2021AY 2011-12

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

section 44AD of the Act are not applicable over the assessee's case. D, That without prejudice to the foregoing grounds, in the alternative :- a) the authorities below could not justify the adoption of 8% net profit rate in the type of business carried on by the assessee, without quoting any comparable case or without assigning any logical or rational

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

ITA 201/AGR/2016[2010-11]Status: DisposedITAT Agra12 Apr 2021AY 2010-11

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

section 44AD of the Act are not applicable over the assessee's case. D, That without prejudice to the foregoing grounds, in the alternative :- a) the authorities below could not justify the adoption of 8% net profit rate in the type of business carried on by the assessee, without quoting any comparable case or without assigning any logical or rational