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122 results for “TDS”+ Depreciationclear

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Mumbai1,174 Delhi1,087 Bangalore576 Chennai556 Kolkata195 Ahmedabad122 Hyderabad102 Chandigarh78 Pune58 Jaipur50 Raipur44 Visakhapatnam42 Ranchi37 Lucknow33 Karnataka32 Indore24 Cuttack19 Rajkot19 Guwahati18 Cochin17 Surat15 Amritsar10 Nagpur10 Patna10 Dehradun6 Kerala5 Jodhpur5 Telangana5 Allahabad4 Rajasthan4 Varanasi4 Jabalpur4 Agra3 Calcutta3 SC2 Panaji1

Key Topics

Section 143(3)113 Addition to Income85 Disallowance76 Section 80I65 Depreciation63 Section 26348 Section 14A44 Deduction44 Section 143(2)35 TDS

SABARMATI GAS LIMITED,GANDHINAGAR vs. PR.CIT, AHMEDABAD-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1219/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2020-21

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year 2020-21

For Appellant: Shri S.N. Soparkar, Sr. A.RFor Respondent: Shri Ashesh Rajesh Rewar, CIT-D.R

Section 263Section 32(1)Section 32(1)(iia)Section 80G

depreciation, verify the TDS on rent and donation in the CRS, the necessary inquiry was not done by the Assessing

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Showing 1–20 of 122 · Page 1 of 7

34

Appeal of the assessee is allowed

ITA 475/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2013-14

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Kumar, Sr DR

Section 139Section 140ASection 143Section 143(1)Section 143(3)Section 156Section 199Section 206CSection 244ASection 244A(1)

TDS is to be granted 2. Depreciation is withdrawn assessed Normal at Rs.26.55 crores Book Profits at Rs.391.41 crores Tax paid

SAFAL HOSPITALITY AND MAINTANANCE SERVICE,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(2), AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 76/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2015-16

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Shri Vipul Khandhar, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. D.R

Section 143(3)Section 2Section 2(24)Section 28Section 36(1)Section 36(1)(va)Section 43Section 438

depreciation and addition of Rs. 330/- in respect of TDS interest. The Assessing Officer also made addition of Rs. 18,560/- towards

KASTWEL FOUNDRIES,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(2), AHMEDABAD

In the result, appeal filed by the Assessee is partly allowed

ITA 1396/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad15 Apr 2025AY 2012-13

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2012-13

Section 139(1)Section 142(1)Section 143(2)Section 68

depreciation claim Rs. 43,943/- Add: Disallowance of Interest paid on TDS Rs. 2,579/- Add: Capitalisation of interest expenses

TARPAWANKUMAR RAMPRASAD SANDHIR,AHMEDABAD vs. THE ITO, WARD-1(3)(5), AHMEDABAD

In the result, the appeal filed by the assessee is allowed to the extent indicated above

ITA 1858/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2016-17

For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. DR

Section 143(2)Section 143(3)Section 271(1)(c)

TDS Interest - Tax Paid. 2015-16 -4103819 N.A. 31923712 -4055169 244566323 Due To Depreciation 12.67% On Truck - Loss. 2016-17 304082 8683140 38209457 -56074 279302001 Due to Depreciation

VEER PLASTICS PVT. LTD,AHMEDABAD vs. THE PR. CIT -4, AHMEDABAD

The appeal of the assessee is allowed

ITA 456/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2017-18

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: ShriA. P. Singh, CIT

Section 143Section 143(3)Section 244ASection 263Section 32(1)(iia)Section 80I

depreciation part as well has been demonstrated by the assessee during the assessment proceedings. Related to interest of TDS the same

M/S. ROQUETTE INDIA PRIVATE LTD.,,MUMBAI vs. THE PR. CIT-3, AHMEDABAD

Appeal of the Assessee is allowed

ITA 116/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad25 Mar 2022AY 2016-17

For Appellant: Shri P.D. Shah, C.AFor Respondent: Shri A.P. Singh, CIT/DR

Section 139Section 263Section 32Section 32(1)Section 32(1)(iia)Section 32ASection 40

depreciation and investment allowance without conducting any enquiry whether the same had been claimed on old assets transferred from one unit to another. 10. With regard to the TDS

THE DCIT, CIRCLE-1(1)(1),, VADODARA vs. M/S. GUJARAT INFRA PIPES PVT. LTD.,, VADODARA

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 987/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri Ashok Kumar Suthar, Sr.DR

Section 143(3)Section 40A(3)Section 43BSection 50C

TDS on International Transaction 54,000/- (v) Disallowance u/s. 50C of the Act 6,71,29,538/- (vi) Disallowance on account of Excess Depreciation

GUJARAT INFRAPIPES PVT. LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 813/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri Ashok Kumar Suthar, Sr.DR

Section 143(3)Section 40A(3)Section 43BSection 50C

TDS on International Transaction 54,000/- (v) Disallowance u/s. 50C of the Act 6,71,29,538/- (vi) Disallowance on account of Excess Depreciation

M/S. SABARMATI GAS LTD.,GANDHINAGAR vs. THE PR. CIT-3, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 368/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad04 Sept 2024AY 2018-19

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2018-19 Sabarmati Gas Ltd. The Ld.Pr.Cit Plot No.907, Sector 21 Vs Ahmedabad-3. Gandhinagar 382 021 Pan : Aakcs 0110 N

For Respondent: Shri H. Phani Raju, CIT-DR

Section 143(3)Section 263Section 32Section 37(1)Section 40

TDS on rent expenses, while his finding of the assessment order being erroneous causing prejudice to the Revenue on account of allowance of claim of prior period depreciation

VISHAL EXPORTS OVERSEAS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-8,, AHMEDABAD

In the result, ground No.7 raised by the assessee is dismissed

ITA 399/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2009-10

Bench: Dr. Arjun Lal Saini & Ms. Madhumita Royassessment Year:2009-10 Vishal Exports Overseas Ltd., The Acit, Circle-8, 301 Sheel Complex, 4 Mayur Colony, Vs Ahmebada. Nr. Mithakhali Six Road, Ahmedabad-380009. Pan :Aaacv 2354 D (Applicant) (Responent) Assessee By : Ms Urvashi Shodhan, Advocate Revenue By : Shria. P. Singh, Sr. Dr सुनवाईक"तार"ख/Date Of Hearing : 21/04/2022 घोषणाक"तार"ख/Date Of Pronouncement: 29/06/2022 आदेश/O R D E R

For Appellant: Ms Urvashi Shodhan, AdvocateFor Respondent: ShriA. P. Singh, Sr. DR

Section 143(3)Section 14ASection 234ASection 271(1)(c)

TDS should be given to the assessee. Therefore, ground no.3 and 4 are allowed to the extent indicated above. 22.Ground No.5 raised by the assessee relates to disallowance of depreciation

ASSTT. COMMISSIONER OF INCOME TAX,, CENTRAL CIRCLE - 1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PVT. LTD., AHMEDABAD

ITA 485/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad31 May 2024AY 2017-18

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

For Appellant: Shri S. N. Divatia & Shri B. K. Patel

Section 143(2)Section 143(3)

depreciation at higher rate. 7.8 Thus in presence of these facts (a) no receipt for hire/ transportation of motor lorries (b) all tender has nature of work as defined above of mining (c) even the person who has given them contract has deducted 2% TDS

ASSTT. COMMISSIONER OF INCOME TAX, AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

ITA 484/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad31 May 2024AY 2015-16

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

For Appellant: Shri S. N. Divatia & Shri B. K. Patel

Section 143(2)Section 143(3)

depreciation at higher rate. 7.8 Thus in presence of these facts (a) no receipt for hire/ transportation of motor lorries (b) all tender has nature of work as defined above of mining (c) even the person who has given them contract has deducted 2% TDS

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

ITA 486/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad31 May 2024AY 2018-19

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

For Appellant: Shri S. N. Divatia & Shri B. K. Patel

Section 143(2)Section 143(3)

depreciation at higher rate. 7.8 Thus in presence of these facts (a) no receipt for hire/ transportation of motor lorries (b) all tender has nature of work as defined above of mining (c) even the person who has given them contract has deducted 2% TDS

ARVIND FASHIONS LIMITED,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is allowed

ITA 913/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad29 May 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14ASection 263

TDS liability borne by the assessee on the premium amount, after it is thrown into the common hotchpotch of block asset in AY 2013-14 has lost its identity and become an inseparable part of block asset insofar as calculation of depreciation

NAGAUR WATER SUPPLY CO. PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purposes

ITA 41/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad12 Jul 2022AY 2014-15

Bench: Smt. Annapurna Gupta, Accountant Memebr & Shri Mahavir Prasad, Judicial Memebr

For Appellant: NoneFor Respondent: 04/07/2022

Section 32Section 40Section 43B

depreciation of plant and machinery and electric installation to the tune of Rs.31,30,871/- and assessee has claimed administrative and other expenses to the tune of Rs.14,88,673/-. As per Tax Audit Report in Form 3CD, the assessee company had deducted TDS

GUJARAT INDUSTRIES POWER CO.LTD.,,BARODA vs. THE DY.CIT.,CIRCLE-1(1),, BARODA

ITA 1485/AHD/2010[2005-06]Status: DisposedITAT Ahmedabad26 May 2022AY 2005-06

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: 22-04-2022For Respondent: Shri Mohd. Usman, CIT DR &

depreciation on Managing Director’s residence. 6. New issues/Grounds that is required for consideration in the present appeals for the Assessment Years 2004-05 & 2005- 06 are (vi) Disallowance of Corporate Debt Restructuring Expenses (vii) Additions under section 115 JB on account of TDS

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT INDUSTRIES POWER CO.LTD.,, BARODA

ITA 1826/AHD/2010[2005-06]Status: DisposedITAT Ahmedabad26 May 2022AY 2005-06

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: 22-04-2022For Respondent: Shri Mohd. Usman, CIT DR &

depreciation on Managing Director’s residence. 6. New issues/Grounds that is required for consideration in the present appeals for the Assessment Years 2004-05 & 2005- 06 are (vi) Disallowance of Corporate Debt Restructuring Expenses (vii) Additions under section 115 JB on account of TDS

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT INDUSTRIES POWER CO.LTD.,, BARODA

ITA 1770/AHD/2012[2004-05]Status: DisposedITAT Ahmedabad26 May 2022AY 2004-05

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: 22-04-2022For Respondent: Shri Mohd. Usman, CIT DR &

depreciation on Managing Director’s residence. 6. New issues/Grounds that is required for consideration in the present appeals for the Assessment Years 2004-05 & 2005- 06 are (vi) Disallowance of Corporate Debt Restructuring Expenses (vii) Additions under section 115 JB on account of TDS

M/S. BODAL CHEMICALS LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, AHMEDABAD

In the result, the appeals being IT(SS)A No

ITA 318/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri S.S. Nagar, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri B.P. Srivastava, Sr.DR

Section 115JSection 132(1)Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 153A(1)(b)

TDS at Rs. 1,46,141/- and addition in respect of bad debt of Rs. 10,60,667/-. Thereafter, the assessee filed appeal before the CIT(A). After giving effect to CIT(A) order total income was reduced to Rs. nil after setting off of unabsorbed depreciation