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3 results for “depreciation”+ Section 153Bclear

Sorted by relevance

Mumbai93Amritsar45Bangalore36Delhi35Jaipur18Chennai18Karnataka14Cuttack12Guwahati7Lucknow5Visakhapatnam5Kolkata4Dehradun4Hyderabad3Ahmedabad3Pune3Nagpur1

Key Topics

Section 143(3)7Section 92C4Section 1533Section 403Section 132(1)3Section 143(2)2Section 142(1)2Section 2542Addition to Income2

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)
Limitation/Time-bar2
Depreciation2
Disallowance2

section 153B(1)(b) of the Act. 2. For issue-wise adjudication, we take first the appeal of the Revenue in IT(SS)A.No.27/Ahd/2021 for Asst. Year 2006-07. 3. IT(SS)A.No.27/Ahd/2021 : (Revenue’s appeal for A.Y. 2006-07 Ground No.1 : Whether the Ld. CIT(A) has erred in deleting the disallowance of depreciation

ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C

depreciation on the above (as per Para No.7) 10. Trade Mark Registration fee & Rs. 14,14,36,698 Patent Fee (as per Para No. 8) 11. Research & Development Rs. 109,74,61,000 (as per Para No. 9) 12.Disallowance u/s. 14A of the Act Rs.8,05,91,640/- Rs.234,23,50,734/- (as per Para No. 10) Assessed Business Income

CADILA HEALTHCARE LTD.,AHMEDABAD vs. DCIT, CIRCLE-1(1)(2), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 710/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2009-10
For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 143(3)Section 144CSection 14ASection 153Section 154Section 195Section 234CSection 244ASection 254Section 271(1)(c)

Depreciation on rented property 1,66,628/- I.T.A No. 710/Ahd/2019 A.Y. 2009-10 Page No. 4 Cadila Healthcare Ltd. vs. DCIT 4. Aggrieved by the disallowances, the assessee preferred appeal before ITAT and ITAT vide Order dated 03-03-2017 remitted the matter to the file of DRP for fresh adjudication, after giving due opportunity of hearing to the assessee