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637 results for “depreciation”+ Disallowanceclear

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Key Topics

Section 143(3)124 Addition to Income74 Disallowance65 Section 14A60 Depreciation56 Section 26342 Deduction35 Section 115J31 Section 4026 Section 35

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

disallowance of depreciation of Rs. 2,51,50,281/- out of depreciation disallowed by AO of Rs. 2,74,83,963/-. Appellant

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

Showing 1–20 of 637 · Page 1 of 32

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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

disallowance of depreciation of Rs. 2,51,50,281/- out of depreciation disallowed by AO of Rs. 2,74,83,963/-. Appellant

ANANYA FINANCE FOR INCLUSIVE GROWTH PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

ITA 2276/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri H. Phani Raju, CIT-DR & Shri

Section 143(3)Section 14ASection 250

Depreciation on Intangible Assets Decision of Confirmed Confirmed Confirmed Confirmed CIT(A) the the the the disallowance disallowance disallowance disallowance

THE DY.COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ANANYA FINANCE FOR INCLUSIVE GROWTH PVT. LTD.,, AHMEDABAD

ITA 1186/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri H. Phani Raju, CIT-DR & Shri

Section 143(3)Section 14ASection 250

Depreciation on Intangible Assets Decision of Confirmed Confirmed Confirmed Confirmed CIT(A) the the the the disallowance disallowance disallowance disallowance

ANANYA FINANCE FOR INCLUSIVE GROWTH PVT. LTD.,,AHMEDABAD vs. THE ASST.COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1),, AHMEDABAD

ITA 1744/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri H. Phani Raju, CIT-DR & Shri

Section 143(3)Section 14ASection 250

Depreciation on Intangible Assets Decision of Confirmed Confirmed Confirmed Confirmed CIT(A) the the the the disallowance disallowance disallowance disallowance

ANANYA FINANCE FOR INCLUSIVE GROWTH PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX,CIRCLE-1(1)(2),, AHMEDABAD

ITA 960/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri H. Phani Raju, CIT-DR & Shri

Section 143(3)Section 14ASection 250

Depreciation on Intangible Assets Decision of Confirmed Confirmed Confirmed Confirmed CIT(A) the the the the disallowance disallowance disallowance disallowance

ANANYA FINANCE FOR INCLUSIVE GROWTH PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX,CIRCLE-1(1)(2),, AHMEDABAD

ITA 2275/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri H. Phani Raju, CIT-DR & Shri

Section 143(3)Section 14ASection 250

Depreciation on Intangible Assets Decision of Confirmed Confirmed Confirmed Confirmed CIT(A) the the the the disallowance disallowance disallowance disallowance

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 &

disallowance of depreciation and reads as under: ITEM NO. I : DISALLOWANCE ON ACCOUNT OF CLAIM OF DEPRECIATION FOR RS. 2.13,31,985/- 1.1 The learned

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 &

disallowance of depreciation and reads as under: ITEM NO. I : DISALLOWANCE ON ACCOUNT OF CLAIM OF DEPRECIATION FOR RS. 2.13,31,985/- 1.1 The learned

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD vs. APPLITECH SOLUTION LTD.,, AHMEDABAD

ITA 247/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2001-02

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyal

For Appellant: Shri Anil Kshatriya &For Respondent: Shri James Kurian, CIT-DR &

Section 133ASection 143(1)Section 148

disallowance of depreciation on computers and disallowance of interest amounting to Rs.9,79,12,936/- and Rs.1,96,52,980/- respectively

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)

Disallowance under Normal Provisions: - Depreciation on Goodwill : Rs.1,90,09,241/- - Addition u/s 145A : Rs. 86,41,737/- - Unabsorbed Depreciation

THE DCIT, CIRCLE-1(1)(1), AHMEDABAD vs. M/S. ADANI ENTERPRISE LTD, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

ITA 523/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2016-17

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Respondent: Shri Vartik Choksi, A.R

Section 1Section 143(3)

disallowance of depreciation of Rs.4,77,009/- claimed on shares despite the fact that shares are not depreciable assets. (5) The CIT(A) has erred

DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. ADANI ENTERPRISES LTD., AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

ITA 336/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Respondent: Shri Vartik Choksi, A.R

Section 1Section 143(3)

disallowance of depreciation of Rs.4,77,009/- claimed on shares despite the fact that shares are not depreciable assets. (5) The CIT(A) has erred

DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. ADANI ENTERPRISES LTD., AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

ITA 285/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Respondent: Shri Vartik Choksi, A.R

Section 1Section 143(3)

disallowance of depreciation of Rs.4,77,009/- claimed on shares despite the fact that shares are not depreciable assets. (5) The CIT(A) has erred

THE DCIT CIRCLE-1(1)(1), AHMEDABAD vs. M/S. ADANI ENTERPRISE LTD, AHMEDABAD

In the result appeal of the Revenue is hereby partly allowed

ITA 472/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2015-16

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Respondent: Shri Vartik Choksi, A.R

Section 1Section 143(3)

disallowance of depreciation of Rs.4,77,009/- claimed on shares despite the fact that shares are not depreciable assets. (5) The CIT(A) has erred

SHREEJI ASSOCIATES,VADODARA vs. THE PR. CIT-1, VADODARA

In the result, Ground No. 2 of the assessee’s appeal is dismissed

ITA 222/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad17 Jan 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Manish J. Shah, Shri Jimi Patel & ShriFor Respondent: Shri Prothviraj Meena, CIT DR

Section 142(1)Section 143(3)Section 263

disallowing depreciation. The claim of depreciation has been disallowed on the basis that only the ground floor premises had been

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

disallowing differential 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

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

M/S. UNIQUE METROPOLIS,,AHMEDABAD vs. JT.COMMISSIONER OF INCOME TAX,RANGE-9,, AHMEDABAD

In the result, Ground Nos

ITA 3093/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2011-12

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri C.S. Sharma, Sr. D.R

Section 36(1)(iii)Section 68

disallowing a sum of 20% of depreciation on motor vehicles. 6.3 We have heard rival contentions. Regarding, disallowance of depreciation

THE JT. CIT, RANGE-9,, AHMEDABAD vs. M/S. UNIQUE METROPOILS,, AHMEDABAD

In the result, Ground Nos

ITA 3140/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2011-12

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri C.S. Sharma, Sr. D.R

Section 36(1)(iii)Section 68

disallowing a sum of 20% of depreciation on motor vehicles. 6.3 We have heard rival contentions. Regarding, disallowance of depreciation