BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

6 results for “depreciation”+ Section 40clear

Sorted by relevance

Mumbai2,355Delhi2,217Bangalore954Chennai776Kolkata450Ahmedabad397Jaipur205Hyderabad189Raipur135Pune122Karnataka87Chandigarh72Indore71Amritsar66Cochin45Visakhapatnam44Ranchi43Surat41Lucknow40SC34Rajkot34Telangana27Nagpur25Guwahati21Kerala19Cuttack17Patna17Jodhpur15Dehradun8Calcutta8Agra6Jabalpur5Allahabad5Varanasi4Panaji4Punjab & Haryana3Rajasthan2D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Orissa1Tripura1A.K. SIKRI N.V. RAMANA1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 143(3)4Disallowance4Addition to Income3Section 12A2Section 12A(1)(ac)2Section 133(6)2Section 145(3)2Section 40A(3)2

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

ITA 273/AGR/2024[2015-16]Status: DisposedITAT Agra03 Feb 2025AY 2015-16
For Appellant: NoneFor Respondent: \nShri Sukesh Kumar Jain, CIT DR
Section 133(6)Section 143(3)

40 degrees temperature. Then they are packed in corrugated cartons and stored in a cold storage till dispatch for exports. The inedible portion is sent to rendering unit for manufacturing poultry feed and tallow. The hide is sold separately.\n4. The Assessee has made total purchase of Rs 242 crores during the year. All the manufacturing process of the Assessee

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

ITA 274/AGR/2024[2018-19]Status: Disposed
ITAT Agra
03 Feb 2025
AY 2018-19

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: NoneFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 133(6)Section 143(3)

40 degrees temperature. Then they are packed in corrugated cartons and stored in a cold storage till dispatch for exports. The inedible portion is sent to rendering unit for manufacturing poultry feed and tallow. The hide is sold separately. 4. The Assessee has made total purchase of Rs 242 crores during the year. All the manufacturing process of the Assessee

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)

40 Audit Report under section 44AB in Form No. 3CA & 3CD 41 – 50 Comparative position of Gross Profit & Net Profit margins 59 Month wise detail of various expenses 60 – 65 Detail of sundry creditors in excess of Rs. 1 lac 66 Month wise detail of Raw Milk Purchase 67 Month wise Consumption of Raw Milk & Other Ingredients 68 Month wise

ASSISTANT COMMISSIONER OF INCOME TAX, AGRA vs. CHITAVALSAH JUTE MILLS LIMITED, NEW DELHI

In the result the appeal of the revenue is dismissed

ITA 99/AGR/2025[2012-13]Status: DisposedITAT Agra04 Dec 2025AY 2012-13

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Acit, Vs. Chitavalasah Jute Mills Ltd, Range-1, 73-74, 201, Sheetala House, Faridabad Nehru Place, New Delhi (Appellant) (Respondent) Pan: Aaccc6834D Assessee By : None Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 04/12/2025

For Appellant: NoneFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 144Section 271D

40% of this amount being Rs 11,90,27,242. I am in agreement with the submissions of the assessee that most of the amounts of sundry creditor balance has remained unchanged as compared to the last year, However, in the first round before the learned Commissioner, the learned CIT(A) sustained the addition of Rs 49,72,098, Chitavalasah

M/S SHRI KAILA DEVI ICE & COLD STORAGE,AGRA vs. I.T.O.-4(4), AGRA

In the result, the appeal of the assessee is partly allowed

ITA 181/AGR/2016[2011-12]Status: DisposedITAT Agra03 Feb 2026AY 2011-12

Bench: Shri M. Balaganeshm/S Shri Kaila Devi Ice & Cold Vs. Income Tax Officer, Storage Ward-4(4), 19-20, Adesh Nagar, Sheetla Agra Road, Khandari, Agra. (Appellant) (Respondent) Pan: Aazfs2787H Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 03/02/2026

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 145(3)Section 40Section 40A(3)

Section 145(3) of the Act and proceeded to estimate the net profit rate by taking the average of last two preceding years as declared by the assessee which is around 25% and worked out the profit as under:- Total bags unloaded 1,85,788/- Hire charges per bag of 50kg=Rs 70/-per bag Amount received for hire charges

OMKAR MEMORIAL CHARITABLE SOCIETY ,GWALIOR vs. CIT[EXEMPTION], BHOPAL

In the result, the appeal of the assessee is allowed

ITA 160/AGR/2024[00]Status: DisposedITAT Agra27 Feb 2025

Bench: Shri M. Balaganesh(Through Virtual Hearing) Omkar Memorial Vs. Cit(E), Charitable Society, Bhopal Room No. 201, Ii Floor, Reac, Bhopal (Appellant) (Respondent) Pan: Aaaa08054B Assessee By : Shri K. Sampath, Adv Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 27/02/2025

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 11(2)Section 12ASection 12A(1)(ac)

Section 11(2) of the Act to be applied in future. The various receipts derived by the assessee in the form of dialysis receipts, xray receipts, interest receipts etc were applied for meeting out the charitable activities and all these facts are evidenced from audited balance sheet as well as income and expenditure account for the years ended