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7 results for “depreciation”+ Section 194Jclear

Sorted by relevance

Mumbai151Bangalore118Chennai95Delhi77Kolkata31Hyderabad13Ahmedabad7Amritsar7Jaipur7Indore5Pune4Raipur4Agra2Chandigarh2Dehradun2Patna1Jabalpur1Cuttack1Surat1Telangana1Visakhapatnam1

Key Topics

Disallowance7Section 406Addition to Income6Depreciation5TDS4Deduction3Section 145A2Section 143(2)2Section 143(3)2Penalty

DCIT, CIRCLE-1(3), , AHMEDABAD vs. EDELWEISS BROKING LTD.(ON BEHALF OF AMALGAMATING COMPANY EDELWEISS FINANCIAL ADVISORS LTD.), AHMEDABAD

Appeal of the Revenue is dismissed whereas the ground of appeal of the assessee is allowed

ITA 1939/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad26 Oct 2021AY 2013-14

Bench: Shri Mahavir Prasad & Shri Wassem Ahmedआयकर अपील सं./I.T.A. No. 2021/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Edelweiss Broking Ltd. Dcit बनाम/ (On Behalf Of Amalgamating Cricle-1(3), Vs. 1St Floor, B-109, Company, Edelweiss Financial Advisors Ltd.) Pratyaksh Kar Bhavan, Nr. 801-804, 8Th Floor, Abhishree Panjrapole, Ambawadi, Avenue, Opp. Hanumanji Ahmedabad-380015 Temple, Nehrunagar, Ambawadi, Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce9421H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Vartik Chokshi, AR
Section 40

depreciation of Rs. 13,55,778/-, interest expenses of Rs. 55,585/- and insurance of Rs. ITA No.2021/Ahd/2017 & 1939/A/17 [M/s. Edelweiss Broking Ltd. vs. DCIT] A.Y. 2013-14 - 3 - 16,875/- and made aggregated disallowance of Rs. 14,28,238/-. In appeal before the Ld. CIT(A) thereafter assessee preferred First Statutory Appeal before the Ld. CIT(A), granted relief

2

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

Appeal of the Revenue is dismissed whereas the ground of appeal of the assessee is allowed

ITA 2021/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad26 Oct 2021AY 2013-14

Bench: Shri Mahavir Prasad & Shri Wassem Ahmedआयकर अपील सं./I.T.A. No. 2021/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Edelweiss Broking Ltd. Dcit बनाम/ (On Behalf Of Amalgamating Cricle-1(3), Vs. 1St Floor, B-109, Company, Edelweiss Financial Advisors Ltd.) Pratyaksh Kar Bhavan, Nr. 801-804, 8Th Floor, Abhishree Panjrapole, Ambawadi, Avenue, Opp. Hanumanji Ahmedabad-380015 Temple, Nehrunagar, Ambawadi, Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce9421H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Vartik Chokshi, AR
Section 40

depreciation of Rs. 13,55,778/-, interest expenses of Rs. 55,585/- and insurance of Rs. ITA No.2021/Ahd/2017 & 1939/A/17 [M/s. Edelweiss Broking Ltd. vs. DCIT] A.Y. 2013-14 - 3 - 16,875/- and made aggregated disallowance of Rs. 14,28,238/-. In appeal before the Ld. CIT(A) thereafter assessee preferred First Statutory Appeal before the Ld. CIT(A), granted relief

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

194J and 194C of the Act, and the Assessee’s inability to demonstrate compliance, that the facts of the assessee’s case warranted disallowance under Section 40(a)(ia) of the Act. Ld. Assessing Officer observed that section 40(a)(ia) of the Act disallows ITA No. 931/Ahd/2015 & 448/Ahd/2016 Hagglunds Drives (India) Pvt. Ltd./ Bosch Rexroth (India

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

194J and 194C of the Act, and the Assessee’s inability to demonstrate compliance, that the facts of the assessee’s case warranted disallowance under Section 40(a)(ia) of the Act. Ld. Assessing Officer observed that section 40(a)(ia) of the Act disallows ITA No. 931/Ahd/2015 & 448/Ahd/2016 Hagglunds Drives (India) Pvt. Ltd./ Bosch Rexroth (India

EYLEX FILMS PRIVATE LIMITED,RANCHI vs. DCIT, CIRCLE2(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 246/AHD/2024[2017-2018]Status: DisposedITAT Ahmedabad29 Aug 2024AY 2017-2018

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri Arvind Kumar, CIT DR
Section 143(2)Section 144Section 194JSection 250Section 36(1)(va)Section 68

depreciation and film distribution expenses. However, the assessee failed to submit detailed information for verification despite several opportunities. As a result, 5% of the expenses, amounting to ₹53,11,008/- were disallowed and added back to the income of the assessee. Eylex Films Pvt. Ltd. vs. DCIT Asst.Year –2017-18 - 3– Finally, the Ld. Assessing Officer observed that the assessee

M/S. SAKARLAL BALABHAI & COMPANY LTD,MUMBAI vs. THE ITO, WARD-4(1)(1), AHMEDABAD

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 1713/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad07 Sept 2022AY 2012-13

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Royassessment Year : 2012-13 M/S. Sakarlal Balabhai & Co. Ltd., Income Tax Officer, 1001/6, 10Th Floor, Ankush Apartment, Vs Ward 4(1)(1), 10Th Khetwadi Lane, Grant Road, Ahmedabad Mumbai-400004 Pan : Aadcs 0862 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Bimlendu Bhusan, Ar Revenue By : Shri V.K. Mangla, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 05/09/2022 घोषणा क" तार"ख /Date Of Pronouncement: 07/09/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-8, Ahmedabad [“Cit(A) In Short]” Dated 20.09.2019 & The Grounds Raised By The Assessee Therein Read As Under:- “1. Learned Cit(A) Has Neither Discussed Anything Related To The Disallowance Made By The Ld. Assessing Officer Nor Considered Any Grounds Related To That Raised By The Us For Which Actually Appeal Has Been Filed By The Appellant. 2. The Learned Cit(A) Has Claimed That The Appellant Is Involved In Only Investment Activity & Does Not Have Any Business Activity & We Do Not Agree With It.”

For Appellant: Shri Bimlendu Bhusan, ARFor Respondent: Shri V.K. Mangla, Sr. DR
Section 115JSection 143(2)Section 143(3)Section 40

Section 194J of the Act. vii. Audit Fees: This was fees paid to auditor and professional service (Tax Consultancy) given to the business. viii. Travelling and Conveyances:- This is travelling expenses paid to employee and other for various business visits and also include reimbursement expenses paid to employee for local travel. ix. Commission Expenses:- During the year

ARVIND LIFESTYLE BRANDS LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

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

ITA 1817/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1817/Ahd/2016 2012-13 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Arvind Mills Premises, Ahmedabad. Naroda Road, Ahmedabad-380025. Pan No. Aaach7252A 2. 2056/Ahd/2016 2012-13 D.C.I.T, Arvind Lifestyle Circle-1(1)(2), Brands Ltd., Ahmedabad. 3. 2377/Ahd/2017 2013-14 Arvind Lifestyle Brands D.C.I.T, Ltd., Circle-1(1)(2), Ahmedabad. 4. 2618/Ahd/2017 2014-15 Arvind Lifestyle Brands Ito Ward-1(1)(3) Ltd., Ahmedabad

Section 28Section 36Section 37Section 40Section 43B

194J of the Act requires the assessee to deduct the TDS with respect to sum/income payable to a resident which has to be deposited in the account of Government Exchequer as provided under section 200 of the Act by the assessee. Thereafter, the assessee shall prepare statement containing the details of tax deducted at source which shall be filed within