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4 results for “depreciation”+ Section 10A(2)(ia)clear

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Bangalore122Mumbai97Delhi73Chennai46Kolkata25Karnataka12Surat9Pune7Hyderabad7Jaipur5Ahmedabad4Guwahati2Nagpur2Chandigarh2Varanasi2Visakhapatnam1Telangana1Cochin1SC1

Key Topics

Section 80I9Section 1545Section 10A4Section 14A3Disallowance3Addition to Income3Section 36(1)(iii)2Section 40A(2)(b)2Section 36(2)2

ATUL LIMITED,,AHMEDABAD vs. THE DY.CIT (OSD), RANGE-1,, AHMEDABAD

The appeal are dismissed

ITA 2406/AHD/2014[2005-06]Status: DisposedITAT Ahmedabad04 Apr 2022AY 2005-06

Bench: Us, Ld. Counsel For The Assessee Took Us Through The Chronology Of Events Leading To The Rectification Order Passed U/S. 154 Of The Act ,Which Was Carried In Appeal Before The Ld. Cit(A) Who Dismissed The Same & Against Which The Assessee Has Come Up In Appeal Before Us. Ld. Counsel For The

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri B. P. Srivastava, Sr. D.R
Section 143(3)Section 14ASection 154Section 250(6)Section 80GSection 80ISection 92C

IA. Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. 2966[2967[(1) Where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred to in sub- section (4)(such business being hereinafter referred to as the eligible business

Section 271(1)(c)2
Deduction2
Depreciation2

DCIT, CIRCLE-2(1)(2), AHMEDABAD vs. KOTA BARAN TOLLWAY PVT. LTD, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 2025/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Sudhendu Das, CIT-DRFor Respondent: Shri Jaimin Shah, A.R
Section 80I

depreciation. Further, it was submitted that in the case of group concern of the assessee, Chittorgarh Kota Baran Pvt. Ltd., Ahmedabad, similar expenditure has been allowed as revenue expenditure. The assessee further submitted that the assessee company is also eligible for claiming for deduction under Section 80IA(4) of the Act and relied on Gujarat High Court decision

THE DY. CIT, CIRCLE-8,, AHMEDABAD vs. SAHAJANAND LASER TECHNOLOGY LIMITED, GANDHINAGAR

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 496/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad11 May 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Ms. Arti Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr. D.R
Section 10ASection 14ASection 271(1)(c)Section 36(1)(iii)Section 36(2)Section 40A(2)(b)

2)(b) of the Act. 20,26,491/- 15 Disallowance u/s.14A of the Act 3,89,204/- 16 Disallowance of wrong claim of rent 13,47,000 expenses 17 Disallowance of interest u/s. 40(a)(ia) of 7,43,709 the Act. 18 Disallowance bonus paid, bonus and 21,67,862/- gratuity paid 19 Disallowance of sundry balance written

SAHAJANAND LASER TECHNOLOGY LTD.,,GANDHINAGAR vs. THE ITO, WARD-4(1)(1),, AHMEDABAD

In the result, appeal of the Revenue is dismissed and appeal of the assessee is allowed

ITA 1431/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad11 May 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Ms. Arti Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr. D.R
Section 10ASection 14ASection 271(1)(c)Section 36(1)(iii)Section 36(2)Section 40A(2)(b)

2)(b) of the Act. 20,26,491/- 15 Disallowance u/s.14A of the Act 3,89,204/- 16 Disallowance of wrong claim of rent 13,47,000 expenses 17 Disallowance of interest u/s. 40(a)(ia) of 7,43,709 the Act. 18 Disallowance bonus paid, bonus and 21,67,862/- gratuity paid 19 Disallowance of sundry balance written