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81 results for “depreciation”+ Section 36(1)(viii)clear

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Key Topics

Section 80I89Section 143(3)80Addition to Income64Disallowance62Section 14A57Depreciation52Deduction45Section 115J35Section 143(2)34Section 36(1)(viii)

THE MEHSANA URBAN CO. OPERATIVE BANK LTD.,MEHSANA vs. THE ACIT, MEHSANA CIRCLE , MEHSANA

In the result, the appeal of the assessee in ITANo

ITA 146/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad15 Feb 2024AY 2018-19

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Jain, Sr.DR
Section 143(3)Section 147Section 148Section 250(6)

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall

Showing 1–20 of 81 · Page 1 of 5

33
Section 8032
Section 36(1)27

THE MEHSANA URBAN CO. OPERATIVE BANK LTD.,MEHSANA vs. THE ACIT, MEHSANA CIRCLE , MEHSANA

In the result, the appeal of the assessee in ITANo

ITA 144/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad15 Feb 2024AY 2012-13

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Jain, Sr.DR
Section 143(3)Section 147Section 148Section 250(6)

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall

THE MEHSANA URBAN CO. OPERATIVE BANK LTD.,MEHSANA vs. THE ACIT, MEHSANA CIRCLE , MEHSANA

In the result, the appeal of the assessee in ITANo

ITA 145/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad15 Feb 2024AY 2017-18

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Jain, Sr.DR
Section 143(3)Section 147Section 148Section 250(6)

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall

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

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 1873/AHD/2014[2010-11]Status: PendingITAT Ahmedabad17 May 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

1)(viii). It is submitted that appellant has satisfied necessary conditions and Hon'ble Commissioner of Income Tax (Appeals) ought to have allowed the deduction as claimed. It is submitted that it be so held now. 3. The Hon'ble CIT(A) has erred in confirming the disallowance of Rs. 2,36,90,077/- under section 14A following the appellate

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

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2004/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad17 May 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

1)(viii). It is submitted that appellant has satisfied necessary conditions and Hon'ble Commissioner of Income Tax (Appeals) ought to have allowed the deduction as claimed. It is submitted that it be so held now. 3. The Hon'ble CIT(A) has erred in confirming the disallowance of Rs. 2,36,90,077/- under section 14A following the appellate

NATIONAL DAIRY DEVELOPMENT BOARD,,ANAND vs. THE ASSTT. COMMISSIONER OF INCOME TAX, ANAND CIRCLE,, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2994/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad17 May 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

1)(viii). It is submitted that appellant has satisfied necessary conditions and Hon'ble Commissioner of Income Tax (Appeals) ought to have allowed the deduction as claimed. It is submitted that it be so held now. 3. The Hon'ble CIT(A) has erred in confirming the disallowance of Rs. 2,36,90,077/- under section 14A following the appellate

THE DY.COMMISSIONER OF INCOME TAX.,ANAND CIRCLE,, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2954/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad17 May 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

1)(viii). It is submitted that appellant has satisfied necessary conditions and Hon'ble Commissioner of Income Tax (Appeals) ought to have allowed the deduction as claimed. It is submitted that it be so held now. 3. The Hon'ble CIT(A) has erred in confirming the disallowance of Rs. 2,36,90,077/- under section 14A following the appellate

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)

36(1)(viii) of the Act in respect of transfer of funds to special reserve.  Disallowance of expenses u/s 14A r.w.r 8D  Taxing of rental income from building as ‘Income from House Property’ instead of “business income” and disallowance of depreciation on building  Disallowance of deduction of interest paid to North Kerala Project Development Fund  Disallowance of contribution to Employee

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)

36(1)(viii) of the Act in respect of transfer of funds to special reserve.  Disallowance of expenses u/s 14A r.w.r 8D  Taxing of rental income from building as ‘Income from House Property’ instead of “business income” and disallowance of depreciation on building  Disallowance of deduction of interest paid to North Kerala Project Development Fund  Disallowance of contribution to Employee

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)

36(1)(viii) of the Act in respect of transfer of funds to special reserve.  Disallowance of expenses u/s 14A r.w.r 8D  Taxing of rental income from building as ‘Income from House Property’ instead of “business income” and disallowance of depreciation on building  Disallowance of deduction of interest paid to North Kerala Project Development Fund  Disallowance of contribution to Employee

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)

36(1)(viii) of the Act in respect of transfer of funds to special reserve.  Disallowance of expenses u/s 14A r.w.r 8D  Taxing of rental income from building as ‘Income from House Property’ instead of “business income” and disallowance of depreciation on building  Disallowance of deduction of interest paid to North Kerala Project Development Fund  Disallowance of contribution to Employee

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)

36(1)(viii) of the Act in respect of transfer of funds to special reserve.  Disallowance of expenses u/s 14A r.w.r 8D  Taxing of rental income from building as ‘Income from House Property’ instead of “business income” and disallowance of depreciation on building  Disallowance of deduction of interest paid to North Kerala Project Development Fund  Disallowance of contribution to Employee

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)

36(1)(viii) of the Act in respect of transfer of funds to special reserve.  Disallowance of expenses u/s 14A r.w.r 8D  Taxing of rental income from building as ‘Income from House Property’ instead of “business income” and disallowance of depreciation on building  Disallowance of deduction of interest paid to North Kerala Project Development Fund  Disallowance of contribution to Employee

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)

36(1)(viii) of the Act in respect of transfer of funds to special reserve.  Disallowance of expenses u/s 14A r.w.r 8D  Taxing of rental income from building as ‘Income from House Property’ instead of “business income” and disallowance of depreciation on building  Disallowance of deduction of interest paid to North Kerala Project Development Fund  Disallowance of contribution to Employee

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)

36(1)(viii) of the Act in respect of transfer of funds to special reserve.  Disallowance of expenses u/s 14A r.w.r 8D  Taxing of rental income from building as ‘Income from House Property’ instead of “business income” and disallowance of depreciation on building  Disallowance of deduction of interest paid to North Kerala Project Development Fund  Disallowance of contribution to Employee

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)

36(1)(viii) of the Act in respect of transfer of funds to special reserve.  Disallowance of expenses u/s 14A r.w.r 8D  Taxing of rental income from building as ‘Income from House Property’ instead of “business income” and disallowance of depreciation on building  Disallowance of deduction of interest paid to North Kerala Project Development Fund  Disallowance of contribution to Employee

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 725/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)

36(1)(viii) of the Act in respect of transfer of funds to special reserve.\n• Disallowance of expenses u/s 14A r.w.r 8D\n• Taxing of rental income from building as 'Income from House Property' instead of “business income” and disallowance of depreciation on building\n• Disallowance of deduction of interest paid to North Kerala Project Development Fund\n• Disallowance

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)

36(1) (viii) of\nthe Act limits deduction that can be allowed and in absence of share capital,\nsuch limitation would become inapplicable (rather than the whole section\nbecoming inapplicable). It is submitted that it be so held now.\n3. The NFAC has erred on facts and in law in confirming the ad-hoc\ndisallowance capped at Rs.10

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)

36(1) (viii) of\nthe Act limits deduction that can be allowed and in absence of share capital,\nsuch limitation would become inapplicable (rather than the whole section\nbecoming inapplicable). It is submitted that it be so held now.\n3. The NFAC has erred on facts and in law in confirming the ad-hoc\ndisallowance capped at Rs.10

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

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

ITA 739/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2017-18

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)

36(1) (viii) of\nthe Act limits deduction that can be allowed and in absence of share capital,\nsuch limitation would become inapplicable (rather than the whole section\nbecoming inapplicable). It is submitted that it be so held now.\n\n3. The NFAC has erred on facts and in law in confirming the ad-hoc\ndisallowance capped at Rs.10