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31 results for “depreciation”+ Section 207clear

Sorted by relevance

Mumbai339Delhi339Chennai107Bangalore77Kolkata60Raipur33Ahmedabad31Jaipur26Chandigarh13Indore13Lucknow12Kerala11Hyderabad10Visakhapatnam9Pune9Cuttack8Telangana8SC5Ranchi5Karnataka3Surat3Jodhpur2Guwahati2Rajasthan2Allahabad1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Rajkot1Orissa1Nagpur1Amritsar1MADAN B. LOKUR S.A. BOBDE1Agra1

Key Topics

Section 143(3)40Section 14A39Addition to Income30Section 36(1)(viii)29Section 115J28Section 36(1)28Depreciation25Disallowance25Deduction18

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

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2008/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

depreciation to the assessee on closing WDV as decided in A.Y. 2003-04. Hence, the ground of appeal of the Revenue is hereby dismissed.” 9.1 Respectfully following the above-referred decision of the Tribunal, rendered in the assessee’s own case and consistently applied in subsequent years, and in the absence of any material change in facts or legal position

Showing 1–20 of 31 · Page 1 of 2

Section 35D14
Section 37(1)14
Business Income14

THE DCIT, CIR-3(1)(1), AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2224/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

depreciation to the assessee on closing WDV as decided in A.Y. 2003-04. Hence, the ground of appeal of the Revenue is hereby dismissed.” 9.1 Respectfully following the above-referred decision of the Tribunal, rendered in the assessee’s own case and consistently applied in subsequent years, and in the absence of any material change in facts or legal position

NIRMA LIMITED,,AHMEDABAD vs. DCIT, CIRCLE-3(1)(1),, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 516/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

depreciation to the assessee on closing WDV as decided in A.Y. 2003-04. Hence, the ground of appeal of the Revenue is hereby dismissed.” 9.1 Respectfully following the above-referred decision of the Tribunal, rendered in the assessee’s own case and consistently applied in subsequent years, and in the absence of any material change in facts or legal position

JT. CTI (OSD), CIRCLE-3(1)(1),, AHMEDABAD vs. M/S. NIRMA LIMITED,, AHMEDABAD

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 791/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

depreciation to the assessee on closing WDV as decided in A.Y. 2003-04. Hence, the ground of appeal of the Revenue is hereby dismissed.” 9.1 Respectfully following the above-referred decision of the Tribunal, rendered in the assessee’s own case and consistently applied in subsequent years, and in the absence of any material change in facts or legal position

SUZUKI MOTOR GUJARAT PVT LTD,AHMEDABAD, GUJARAT vs. PRINCIPLE COMMISSONER OF INCOME TAX, AHMEDANAD-3, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 998/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad28 Feb 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri V. Nandakumar, CIT-DR
Section 143(1)Section 143(3)Section 144BSection 263

section 143(1) of the Act or the assessing officer in scrutiny assessment, which clearly indicating that the same is correctly computed by the appellant. 2.5. That the PCIT erred on facts and in law in not appreciating that (i) the method of computation of WDV and depreciation is consistently followed by the appellant over the years and have been

THE ACIT., PATAN CIRCLE,, PATAN vs. SHIV REFOILS AND CAKES, CHANSAMA, PATAN

In the result, the Revenue’s appeal is dismissed

ITA 1672/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad15 Oct 2024AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1672/Ahd/2019 िनधा"रण वष" /Assessment Year : 2014-15 The Acit Shiv Refoils & Cakes बनाम/ Patan Circle, Plot No.2 Gidc Estate V/S. Patan – 384 265 Chanasma, Patan

For Appellant: Shri Manish J. Shah & Rushin Patel, ARsFor Respondent: Shri Prithviraj Meena, CIT-DR
Section 144Section 68

207/- under section 68 of the Act for unexplained capital, Rs.18,93,533/- for disallowance of interest on capital, and Rs.43,62,678/- for depreciation

ITO, WARD-1(1)(3),, AHMEDABAD vs. M/S. CRYSTAL CERAMICS INDUSTRIES PVT. LTD. ( FORMERLY KNOWN AS CRYSTAL GLAZE), AHMEDABAD

In the result, both the appeals filed by the Revenue are dismissed

ITA 694/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad16 Dec 2022AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Rakesh Jha, Sr. DR
Section 143(3)Section 147Section 148

Section 148 of the Act was issued on 19.03.2013. The assessee submitted its reply and after considering the same, the Assessing Officer made addition of Rs.1,34,14,921/- on protective basis in respect of undisclosed income. The Assessing Officer also given a benefit of Rs.22,19,207/- in respect of unabsorbed depreciation

ITO, WARD-1(1)(3),, AHMEDABAD vs. M/S. CRYSTAL CERAMICS INDUSTRIES PVT. LTD. ( FORMERLY KNOWN AS CRYSTAL GLAZE), AHMEDABAD

In the result, both the appeals filed by the Revenue are dismissed

ITA 693/AHD/2018[2007-08]Status: DisposedITAT Ahmedabad16 Dec 2022AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Rakesh Jha, Sr. DR
Section 143(3)Section 147Section 148

Section 148 of the Act was issued on 19.03.2013. The assessee submitted its reply and after considering the same, the Assessing Officer made addition of Rs.1,34,14,921/- on protective basis in respect of undisclosed income. The Assessing Officer also given a benefit of Rs.22,19,207/- in respect of unabsorbed depreciation

TORRENT POWER LTD.,,AHMEDABAD vs. THE ACIT.,RANGE-8,, AHMEDABAD

In the result cross objection filed by the assessee is partly allowed for statistical purposes

ITA 776/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad08 Dec 2021AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Vinod Tanwani, CIT.D.R
Section 143(3)Section 254

section 80-IA of the Act. 69. The learned CIT (A) disregarded the contention of the assessee by observing that the impugned income does not have nexus with the distribution of power activity of the assessee. Thus the learned CIT (A) upheld the finding of the AO. 70. Being aggrieved by the order of the learned CIT (A), the assessee

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 740/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that section 115JB would not be applicable in its case Assessing Officer denied said claim on ground that amended

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 722/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2012-13

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that section 115JB would not be applicable in its case Assessing Officer denied said claim on ground that amended

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 723/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2013-14

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that section 115JB would not be applicable in its case Assessing Officer denied said claim on ground that amended

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 724/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that section 115JB would not be applicable in its case Assessing Officer denied said claim on ground that amended

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 726/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that section 115JB would not be applicable in its case Assessing Officer denied said claim on ground that amended

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 728/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that section 115JB would not be applicable in its case Assessing Officer denied said claim on ground that amended

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 736/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that section 115JB would not be applicable in its case Assessing Officer denied said claim on ground that amended

ACIT,ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 735/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2012-13

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that section 115JB would not be applicable in its case Assessing Officer denied said claim on ground that amended

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 738/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that section 115JB would not be applicable in its case Assessing Officer denied said claim on ground that amended

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 737/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2015-16

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

207 vide recent decision\ndated 06-09-2024 held as follows:\n“Section 115JB, read with section 2(26), of the Income-tax Act, 1961-\nMinimum alternate tax. Payment of Tax (Banks) Assessment years\n2013-14 to 2015-16 Assessee-bank claimed that section 115JB would\nnot be applicable in its case Assessing Officer denied said claim on\nground that

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 742/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2013-14

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

207 vide recent decision\ndated 06-09-2024 held as follows:\n“Section 115JB, read with section 2(26), of the Income-tax Act, 1961-\nMinimum alternate tax. Payment of Tax (Banks) Assessment years\n2013-14 to 2015-16 Assessee-bank claimed that section 115JB would\nnot be applicable in its case Assessing Officer denied said claim on\nground that