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723 results for “depreciation”+ Depreciationclear

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Key Topics

Section 143(3)114 Addition to Income69 Section 14A60 Disallowance55 Section 26352 Depreciation49 Deduction36 Section 115J28 Section 14727 Section 40

MAKSON PHARMACEUTICALS(INDIA) PRIVATE LIMITED,SURENDRANAGAR vs. PR. CIT, AHMEDABAD-3, AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 1017/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad21 Jul 2025AY 2018-19

For Appellant: Shri M J Ranpura, A.RFor Respondent: Shri Alpesh Parmar, CIT. DR

Section 143(3)Section 14ASection 263

depreciation on plant & machinery of Rs.2,47,520/- (ii) excess claim of depreciation on residential building of Rs.3

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: Disposed

Showing 1–20 of 723 · Page 1 of 37

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24

ITAT Ahmedabad

31 Jul 2025

AY 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)

depreciation on depreciated asset existing in books of IT(SS)A No. 27 to 30/Ahd/2021 and 14/Ahd/2022 A.Ys

SABARMATI GAS LIMITED,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the Revenue is partly allowed for statistical purposes

ITA 1607/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Shri Mohd Usman, CIT DR &

depreciation. 8. The assets put to use on the 31st March 2010 in relation to which depreciation was denied

THE JOINT COMMISSIONER OF INCOME TAX(OSD),, GANDHINAGAR vs. SABARMATI GAS LIMITED,, GANDHINAGAR

Appeal of the Revenue is partly allowed for statistical purposes

ITA 1533/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Shri Mohd Usman, CIT DR &

depreciation. 8. The assets put to use on the 31st March 2010 in relation to which depreciation was denied

KALPATARU POWER TRANSMISSION LTD.,,GANDHINAGAR vs. THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2471/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2012-13

For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR

Section 143(3)Section 250(6)Section 92C

depreciation was calculated at 50% of the applicable rate during A.Y. 2011-12. The balance additional depreciation was claimed

KALPATARU POWER TRANSMISSION LTD.,,GANDHINAGAR vs. THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2472/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2013-14

For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR

Section 143(3)Section 250(6)Section 92C

depreciation was calculated at 50% of the applicable rate during A.Y. 2011-12. The balance additional depreciation was claimed

THE DY. CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR vs. M/S. KALPARATRU POWER TRANSMISSION LIMITED,, GANDHINAGAR

Appeal of the assessee is dismissed

ITA 2853/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad06 Jul 2022AY 2012-13

For Appellant: Shri Milin Mehta, A.RFor Respondent: Shri Mohd Usman, CIT/DR

Section 143(3)Section 250(6)Section 92C

depreciation was calculated at 50% of the applicable rate during A.Y. 2011-12. The balance additional depreciation was claimed

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

depreciation in earlier years in view of depreciation, being mandatory deduction as per section 32 of the Act. (III) Disallowance

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE DY.CIT.,CRCLE-8,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 722/AHD/2014[2000-01]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2000-01

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 143Section 143(3)Section 145ASection 147Section 148Section 43BSection 80I

depreciation claimed with respect to closed unit. Ld. CIT (A) ought to have deleted disallowance of depreciation claimed

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 1345/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 143Section 143(3)Section 145ASection 147Section 148Section 43BSection 80I

depreciation claimed with respect to closed unit. Ld. CIT (A) ought to have deleted disallowance of depreciation claimed

BOSCH REXROTH (INDIA) PVT. LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(3), AHMEDABAD

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

ITA 448/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad14 Oct 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate & ShriFor Respondent: Shri Ankit Jain, Sr. D.R

Section 145ASection 40

depreciation of Rs. 1,00,564 by restricting the claim of depreciation office equipment to ten percent. The Appellant

HAGGLUNDS DRIVES (INDIA) PVT. LTD. ( NOW MERGED IN BOSCH REXROTH (INDIA) LTD.),,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(2),, AHMEDABAD

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

ITA 931/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad14 Oct 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate & ShriFor Respondent: Shri Ankit Jain, Sr. D.R

Section 145ASection 40

depreciation of Rs. 1,00,564 by restricting the claim of depreciation office equipment to ten percent. The Appellant

MAXXIS RUBBER INDIA PVT. LTD.,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1129/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad08 Sept 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Respondent byFor Respondent: Shri Sher Singh, CIT-DR

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

depreciation @ 15%, it was eligible to claim additional depreciation also@ 20% of the cost of the asset in terms

GUJARAT STATE ELECTRICITY CORPORATION LTD.,BARODA vs. THE DY.CIT, CIRCLE-1(1),, BARODA

In the result, the appeal filed by the Assessee in ITA No

ITA 3124/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad19 Dec 2024AY 2011-12

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

Section 115JSection 143(3)Section 28Section 37Section 43(1)

depreciation amounting to Rs.55,03,67,064/- u/s. 32(1)(viia) of the Act in addition to normal depreciation

THE DCIT, CIRCLE-1(1), NOW CIRCLE-1(1)(1),, BARODA vs. GUJARAT STATE ELECTRICITY CORPORATION LTD.,, BARODA

In the result, the appeal filed by the Assessee in ITA No

ITA 3164/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad19 Dec 2024AY 2011-12

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

Section 115JSection 143(3)Section 28Section 37Section 43(1)

depreciation amounting to Rs.55,03,67,064/- u/s. 32(1)(viia) of the Act in addition to normal depreciation

M/S. NIRMA LIMITED,,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2008/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 143(3)Section 2(24)(x)Section 234BSection 271

depreciation. Thus depreciation will not be available in case the goodwill is self generated in the hands of the amalgamating

THE DCIT, CIR-3(1)(1), AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2224/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 143(3)Section 2(24)(x)Section 234BSection 271

depreciation. Thus depreciation will not be available in case the goodwill is self generated in the hands of the amalgamating

NIRMA LIMITED,,AHMEDABAD vs. DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 516/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 143(3)Section 2(24)(x)Section 234BSection 271

depreciation. Thus depreciation will not be available in case the goodwill is self generated in the hands of the amalgamating

JT. CTI (OSD), CIRCLE-3(1)(1),, AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 791/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 143(3)Section 2(24)(x)Section 234BSection 271

depreciation. Thus depreciation will not be available in case the goodwill is self generated in the hands of the amalgamating

OLYMPIC DECOR LLP,AHMEDABAD vs. THE PR.CIT, AHMEDABAD-3, AHMEDABAD

In the result, the Appeal of the assessee is allowed

ITA 423/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad23 May 2025AY 2018-19

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2018-19 Olympic Décor Llp Pr.Commissioner Of 6, Patel Avenue, Nr.Gurudwara Vs Income Tax-3 Sg Highway, Bodakdev Ambawadi Ahmedabad. Ahmedabad. Pan : Adafs 2113 H (Applicant) (Responent) : Assessee By Shri Tushar Hemani, Sr.Advocate & Parimalsinh B. Parmar, Ars : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 23/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 143(3)Section 2Section 263Section 28Section 32(1)(ii)Section 32(2)Section 68Section 80I

depreciation under the Companies Act and the Income Tax Act. The difference between book depreciation and tax depreciation