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529 results for “depreciation”+ Section 41clear

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Key Topics

Section 143(3)78 Disallowance75 Section 14A67 Depreciation58 Addition to Income53 Deduction42 Section 80I40 Section 143(2)29 Section 43B26 Section 115J

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 1345/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 143Section 143(3)Section 145ASection 147Section 148Section 43BSection 80I

depreciation is neither a loss, nor an expenditure nor a trading liability referred to in section 41(1). The depreciation

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE DY.CIT.,CRCLE-8,, AHMEDABAD

Showing 1–20 of 529 · Page 1 of 27

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22

In the result, appeal of the assessee is partly allowed

ITA 722/AHD/2014[2000-01]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2000-01

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 143Section 143(3)Section 145ASection 147Section 148Section 43BSection 80I

depreciation is neither a loss, nor an expenditure nor a trading liability referred to in section 41(1). The depreciation

THE ITO, WARD-2(1)(4),, AHMEDABAD vs. MEDICAL TECHNOLOGIES PVT. LTD.,, AHMEDABAD

In the result, the appeal is dismissed

ITA 3328/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad03 Jun 2019AY 2013-14

Section 143(3)Section 41(1)

Section 41 (1) of the IT Act and held that the Respondent had received amortization benefit. Amortization is an accounting term that refers to the process of allocating the cost of an asset over a period of time, hence, it is nothing else than depreciation

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. M/S. INTAS PHARMACEUTICALS LTD., AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

ITA 281/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 14ASection 35Section 36(1)(iii)Section 37Section 92C

section 144C of the Act, vide assessment order dated 28.01.2019, determining the total income of the assessee at Rs.430,72,97,310/-. The AO made following additions/disallowances: ITA No.281 and 222/Ahd/2021 3 Sr. Particulars of Addition/Disallowance Amount (Rs.) No. 1 Transfer Pricing Adjustment on account of interest 15,18,41,720 on advances to AEs 2 Disallowance of Depreciation

INTAS PHARMACEUTICALS LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

Accordingly, this ground raised by the Revenue is dismissed

ITA 222/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Acit, Cir.2(1)(1) M/S.Intas Pharmaceuticals Ltd Vejalpur Vs Corporate House Ahmedabad. S.G. Highway Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L Asstt.Year : 2015-16 M/S.Intas Pharmaceuticals Ltd Acit, Cir.2(1)(1) Corporate House Vs Vejalpur S.G. Highway Ahmedabad. Nr.Sola Bridge, Thaltej Ahmedabad 380 054. Pan : Aaaci 5120 L (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocae & Shri Parin Shah, Ar : Shri Ragnesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 21/05/2025 आदेश आदेश/O R D E R आदेश आदेश

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144CSection 14ASection 35Section 36(1)(iii)Section 37Section 92C

section 144C of the Act, vide assessment order dated 28.01.2019, determining the total income of the assessee at Rs.430,72,97,310/-. The AO made following additions/disallowances: ITA No.281 and 222/Ahd/2021 3 Sr. Particulars of Addition/Disallowance Amount (Rs.) No. 1 Transfer Pricing Adjustment on account of interest 15,18,41,720 on advances to AEs 2 Disallowance of Depreciation

THE DCIT, (OSD), CIRCLE-8,, AHMEDABAD vs. M/S. V. F. ARVIND BRANDS PRIVATE LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed, and the CO of the assessee is allowed

ITA 1904/AHD/2013[2008-09]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.1904/Ahd/2013 & Cross Objection No. 204/Ahd/2013 (In Ita No.1904/Ahd/2013) िनधा"रण वष"/Assessment Year : 2008-09 D.C.I.T.(Osd), M/S. V. F. Arvind Brands Pvt. Circle-8, Vs. Ltd. Ahmedabad. Arvind Mills Premises, Naroda Road, Ahmedabad-380025. Pan: Aaccv 2727 L (Applicant) (Responent) / Cross Objector

For Appellant: ShriFor Respondent: Smt Aparna M. Agarwal, CIT.D.R

Section 251(1)(a)

Section 32 of the Act. In the circumstances, before the High Court, the Revenue did not file an appeal on the finding of fact referred to hereinabove. 8. For the afore-stated reasons, we answer Question No.[b] also in favour of the assessee.” 17.1 In view of above we hold that the assessee is entitled for the claim

N.K. INDUSTRIES LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the assessee on this ground is allowed

ITA 448/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad25 Apr 2025AY 2013-14

Bench: Dr. B.R.R. Kumarms. Suchitra Kamble

For Appellant: NK Industries Ltd (Cross Appeals)

Section 41 (1) of the IT Act and held that the Respondent had received amortization benefit. Amortization is an accounting term that refers to the process of allocating the cost of an asset over a period of time, hence, it is nothing else than depreciation

THE DY.CIT, CIRCLE-3(1)(1)., AHMEDABAD vs. N.K. INDUSTRIES LTD., AHMEDABAD

In the result, the appeal of the assessee on this ground is allowed

ITA 442/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad25 Apr 2025AY 2010-11

Bench: Dr. B.R.R. Kumarms. Suchitra Kamble

For Appellant: NK Industries Ltd (Cross Appeals)

Section 41 (1) of the IT Act and held that the Respondent had received amortization benefit. Amortization is an accounting term that refers to the process of allocating the cost of an asset over a period of time, hence, it is nothing else than depreciation

THE DY.CIT, CIRCLE-3(1)(1)., AHMEDABAD vs. N.K. INDUSTRIES LTD., AHMEDABAD

In the result, the appeal of the assessee on this ground is allowed

ITA 443/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad25 Apr 2025AY 2013-14

Bench: Dr. B.R.R. Kumarms. Suchitra Kamble

For Appellant: NK Industries Ltd (Cross Appeals)

Section 41 (1) of the IT Act and held that the Respondent had received amortization benefit. Amortization is an accounting term that refers to the process of allocating the cost of an asset over a period of time, hence, it is nothing else than depreciation

N.K. INDUSTRIES LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the assessee on this ground is allowed

ITA 447/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad25 Apr 2025AY 2010-11

Bench: Dr. B.R.R. Kumarms. Suchitra Kamble

For Appellant: NK Industries Ltd (Cross Appeals)

Section 41 (1) of the IT Act and held that the Respondent had received amortization benefit. Amortization is an accounting term that refers to the process of allocating the cost of an asset over a period of time, hence, it is nothing else than depreciation

SUMANGAL GLASS PVT. LTD.,BHACHAU vs. DCIT, CIRCLE-4(1)(1),, AHMEDABAD

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

ITA 2636/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकरअपीलसं./Ita No. 2636/Ahd/2017 धििाधरणवरध/Asstt. Year: 2012-2013 Sumangal Glass Pvt. Ltd., D.C.I.T, Plot No.617/1-618-620, Vs. Circle-4(1)(1), Nh-8A,Po.Samakhiyari Ahmedabad (Piprapati), Bhachau Taluka, Samakhiyari-370150. Pan: Aaics6992G

For Appellant: Shri Manish J Shah, with Shri Rushin Patel, ARsFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

Section 194CSection 36(1)(va)Section 40

Section 41 (1) of the IT Act and held that the Respondent had received amortization benefit. Amortization is an accounting term that refers to the process of allocating the cost of an asset over a period of time, hence, it is nothing else than depreciation

THE JT. CIT, RANGE-8, AHMEDABAD vs. VODAFONE SHARED SERVICES LTD., (FORMERLY KNOWN AS VODAFONE ESSAR SHARED SERVICES LTD.), AHMEDABAD

In the result, Revenue’s appeal in ITA No

ITA 162/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 May 2019AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadsl.

For Appellant: Shri S.N. Soparkar, Sr.Adv. with Shri Bandish SoparkarFor Respondent: Shri O.P. Vaishnav, CIT-DR

Sections 32, 32A, 33 and 41 which deal with concepts like Depreciation. The concept of Depreciation is not there in Section

THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. VODAFONE SHARED SERVICES LTD., (FORMERLY KNOWN AS VODAFONE ESSAR SHARED SERVICES LTD.),, AHMEDABAD

In the result, Revenue’s appeal in ITA No

ITA 124/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 May 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadsl.

For Appellant: Shri S.N. Soparkar, Sr.Adv. with Shri Bandish SoparkarFor Respondent: Shri O.P. Vaishnav, CIT-DR

Sections 32, 32A, 33 and 41 which deal with concepts like Depreciation. The concept of Depreciation is not there in Section

VODAFONE BUSINESS SERVICES LIMITED ( FORMERLY KNOWN AS VODAFONE SHARED SERVICES LIMITED),,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(2), AHMEDABAD

In the result, Revenue’s appeal in ITA No

ITA 1923/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad28 May 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadsl.

For Appellant: Shri S.N. Soparkar, Sr.Adv. with Shri Bandish SoparkarFor Respondent: Shri O.P. Vaishnav, CIT-DR

Sections 32, 32A, 33 and 41 which deal with concepts like Depreciation. The concept of Depreciation is not there in Section

THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. VODAFONE SHARED SERVICES LTD., (FORMERLY KNOWN AS VODAFONE ESSAR SHARED SERVICES LTD.),, AHMEDABAD

In the result, Revenue’s appeal in ITA No

ITA 1468/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad28 May 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadsl.

For Appellant: Shri S.N. Soparkar, Sr.Adv. with Shri Bandish SoparkarFor Respondent: Shri O.P. Vaishnav, CIT-DR

Sections 32, 32A, 33 and 41 which deal with concepts like Depreciation. The concept of Depreciation is not there in Section

MAXXIS RUBBER INDIA PVT. LTD.,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1129/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad08 Sept 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Respondent byFor Respondent: Shri Sher Singh, CIT-DR

Section 143(3)Section 263Section 32Section 32(1)

41,01,183 - 11,07,99,883 (10+11+12+13+14) 16 Depreciation disallowed under - - section 38(2) of the I.T. Act (out of column

THE ACIT, CIRCLE-5, AHMEDABAD vs. M/S. NABROS PHARMA LTD., AHMEDABAD

ITA 788/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

For Appellant: Shri Milin Mehta, A.R

Section 36Section 36(1)(iv)Section 40A(2)(b)Section 40A(9)Section 92C

depreciation of Rs.1,38,50,000/- and treat the expenses for Rs. 5,54,00,000/- as revenue expenses. ITA No.4565/Ahd/2007 and 4 Other appeals(By Revenue) & 80/Ahd/2008 and 7 Other appeals (By Assessee ) Asstt. Yeasr 2004-05, 05-06, 06-07, 07-08, 08-09, 09-10 9 Being aggrieved by the order of Ld.CIT (A), the Revenue

M/S. FAG BEARINGS INDIA LTD.,,BARODA vs. THE ACIT.,CIRCLE-1(2),(TPO), BARODA

ITA 2061/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

For Appellant: Shri Milin Mehta, A.R

Section 36Section 36(1)(iv)Section 40A(2)(b)Section 40A(9)Section 92C

depreciation of Rs.1,38,50,000/- and treat the expenses for Rs. 5,54,00,000/- as revenue expenses. ITA No.4565/Ahd/2007 and 4 Other appeals(By Revenue) & 80/Ahd/2008 and 7 Other appeals (By Assessee ) Asstt. Yeasr 2004-05, 05-06, 06-07, 07-08, 08-09, 09-10 9 Being aggrieved by the order of Ld.CIT (A), the Revenue

M/S. FAG BEARINGS INDIA LTD.,,BARODA vs. THE CIT-I,, BARODA

ITA 1453/AHD/2011[2005-06]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2005-06

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

For Appellant: Shri Milin Mehta, A.R

Section 36Section 36(1)(iv)Section 40A(2)(b)Section 40A(9)Section 92C

depreciation of Rs.1,38,50,000/- and treat the expenses for Rs. 5,54,00,000/- as revenue expenses. ITA No.4565/Ahd/2007 and 4 Other appeals(By Revenue) & 80/Ahd/2008 and 7 Other appeals (By Assessee ) Asstt. Yeasr 2004-05, 05-06, 06-07, 07-08, 08-09, 09-10 9 Being aggrieved by the order of Ld.CIT (A), the Revenue

THE ACIT, CIRCLE-1(2),, BARODA vs. M/S. FAG BEARINGS INDIA LTD.,, VADODARA

ITA 551/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms Madhumita Roy1. आयकर अपील सं./Ita No.4565/Ahd/2007 – Ay 2004-05 2. आयकर अपील सं./Ita No.1529/Ahd/2009 – Ay 2005-06 3. आयकर अपील सं./Ita No.1256/Ahd/2012 – Ay 2007-08 4. आयकर अपील सं./It(Tp)A No.1941/Ahd/2012 – Ay 2008-09 5. आयकर अपील सं./It(Tp)A No.551/Ahd/2016 – Ay 2009-10

For Appellant: Shri Milin Mehta, A.R

Section 36Section 36(1)(iv)Section 40A(2)(b)Section 40A(9)Section 92C

depreciation of Rs.1,38,50,000/- and treat the expenses for Rs. 5,54,00,000/- as revenue expenses. ITA No.4565/Ahd/2007 and 4 Other appeals(By Revenue) & 80/Ahd/2008 and 7 Other appeals (By Assessee ) Asstt. Yeasr 2004-05, 05-06, 06-07, 07-08, 08-09, 09-10 9 Being aggrieved by the order of Ld.CIT (A), the Revenue