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9 results for “depreciation”+ Section 194A(3)(v)clear

Sorted by relevance

Chandigarh47Mumbai39Delhi22Hyderabad21Bangalore17Visakhapatnam15Jaipur12Chennai12Guwahati10Ahmedabad9Kolkata6Raipur4Rajkot3Lucknow2Indore2Nagpur1Karnataka1

Key Topics

Section 14A42Disallowance9Section 143(3)8Section 408Addition to Income8Section 40A(3)6Section 36Section 684Depreciation3Section 44A

SHRI ALTAFHUSEN M. SIDDIKI,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-9(4), AHMEDABAD

In the result, appeals filed by the assessee i

ITA 969/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad20 Sept 2019AY 2010-11

Bench: Shri Manish Borad & Shri Amarjit Singhआयकर अपील सं./ Ita No.577/Ahd/2012 "नधा"रण वष"/Assessment Year: 2008-09 & आयकर अपील सं./ Ita No.969/Ahd/2015 { "नधा"रण वष"/Assessment Year: 2010-11 Shri Altafhusen M. Siddiki, Prop Dcit, Circle-9 Of Sunmoon Roadways 6/D/1, Vs Ahmedabad Pursottam Estate, Nr. Cozy Hotel, Ranipur Patia, Sarkhej Road, Narol, Ahmedabad-382405 Pan No.Arsps3765P

For Appellant: Shri Tej Shah, ARFor Respondent: Shri Vinod Tanwani, CIT- DR
Section 143(2)Section 143(3)Section 194ASection 234ASection 40Section 40A(3)Section 44ASection 68
2
Section 143(2)2
Unexplained Cash Credit2

depreciation on such vehicle. ITA Nos.577/Ahd/2012 & ITANo.969/Ahd/2015 Altafhusen M. Siddiki For AY 2008-09 & 2010-11 4 5. That the CIT(A) erred in law and on the facts of the case in sustaining the addition of Rs.19,515/- being 10% of telephone expenses as personal use. 6. That the CIT(A) erred in law and on the facts

SHRI ALTAFHUSEN MAHEMUDUL HASAN SIDDIKI,AHMEDABAD vs. THE DY.CIT.,RANGE-9,, AHMEDABAD

In the result, appeals filed by the assessee i

ITA 577/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad20 Sept 2019AY 2008-09

Bench: Shri Manish Borad & Shri Amarjit Singhआयकर अपील सं./ Ita No.577/Ahd/2012 "नधा"रण वष"/Assessment Year: 2008-09 & आयकर अपील सं./ Ita No.969/Ahd/2015 { "नधा"रण वष"/Assessment Year: 2010-11 Shri Altafhusen M. Siddiki, Prop Dcit, Circle-9 Of Sunmoon Roadways 6/D/1, Vs Ahmedabad Pursottam Estate, Nr. Cozy Hotel, Ranipur Patia, Sarkhej Road, Narol, Ahmedabad-382405 Pan No.Arsps3765P

For Appellant: Shri Tej Shah, ARFor Respondent: Shri Vinod Tanwani, CIT- DR
Section 143(2)Section 143(3)Section 194ASection 234ASection 40Section 40A(3)Section 44ASection 68

depreciation on such vehicle. ITA Nos.577/Ahd/2012 & ITANo.969/Ahd/2015 Altafhusen M. Siddiki For AY 2008-09 & 2010-11 4 5. That the CIT(A) erred in law and on the facts of the case in sustaining the addition of Rs.19,515/- being 10% of telephone expenses as personal use. 6. That the CIT(A) erred in law and on the facts

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ARVIND RETAIL LTD. ( SINCE MERGED WITH ARVIND LIFESTYLE BRANDS LTD.,), AHMEDABAD

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

ITA 3669/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad28 Jan 2020AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri L.P. Jain, Sr.DRFor Respondent: Shri Vartik R. Chokshi with Shri Biren Shah, ARs
Section 36(1)(xi)Section 40

v. The assessee also claimed that it was allowed depreciation on data processing machinery at the rate of 60% to the same as computer in the assessment framed under section 143(3) of the Act for the assessment year 2010-11. 4.2. The learned CIT(A) after considering the submission made by the assessee and going through the assessment order

THE ADDL. CIT, RANGE-1,, AHMEDABAD vs. M/S. ADANI ENTERPRISES LTD.,, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 2531/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11
Section 143(3)Section 14ASection 3

3, the assessee has raised the following grievances: 3. (A) On the facts and in the circumstances of the case, the learned C.I.T. (Appeals) erred in upholding partial disallowance U/s. 14A instead of deleting entire disallowance made by AO as appellant had a separate "Investment Division" for which separate books of account were maintained and audited, copies of such accounts

ADANI ENTERPRISES LTD.,,AHMEDABAD vs. THE ADDL.CIT.,RANGE-1,, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 1840/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2008-09
Section 143(3)Section 14ASection 3

3, the assessee has raised the following grievances: 3. (A) On the facts and in the circumstances of the case, the learned C.I.T. (Appeals) erred in upholding partial disallowance U/s. 14A instead of deleting entire disallowance made by AO as appellant had a separate "Investment Division" for which separate books of account were maintained and audited, copies of such accounts

THE DCIT, CIRCLE-1,, AHMEDABAD vs. ADANI ENTERPRISES LTD.,, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 1918/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2008-09
Section 143(3)Section 14ASection 3

3, the assessee has raised the following grievances: 3. (A) On the facts and in the circumstances of the case, the learned C.I.T. (Appeals) erred in upholding partial disallowance U/s. 14A instead of deleting entire disallowance made by AO as appellant had a separate "Investment Division" for which separate books of account were maintained and audited, copies of such accounts

DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ADANI ENTERPRISES LTD.,, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3480/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2009-10
Section 143(3)Section 14ASection 3

3, the assessee has raised the following grievances: 3. (A) On the facts and in the circumstances of the case, the learned C.I.T. (Appeals) erred in upholding partial disallowance U/s. 14A instead of deleting entire disallowance made by AO as appellant had a separate "Investment Division" for which separate books of account were maintained and audited, copies of such accounts

ADANI ENTERPRISES LTD.,AHMEDABAD vs. THE ADDL. CIT,RANGE-1, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 2305/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11
Section 143(3)Section 14ASection 3

3, the assessee has raised the following grievances: 3. (A) On the facts and in the circumstances of the case, the learned C.I.T. (Appeals) erred in upholding partial disallowance U/s. 14A instead of deleting entire disallowance made by AO as appellant had a separate "Investment Division" for which separate books of account were maintained and audited, copies of such accounts

ADANI ENTERPRISES LTD.,AHMEDABAD vs. THE ADDL. CIT,RANGE-1, AHMEDABAD

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3321/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2009-10
Section 143(3)Section 14ASection 3

3, the assessee has raised the following grievances: 3. (A) On the facts and in the circumstances of the case, the learned C.I.T. (Appeals) erred in upholding partial disallowance U/s. 14A instead of deleting entire disallowance made by AO as appellant had a separate "Investment Division" for which separate books of account were maintained and audited, copies of such accounts