BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

778 results for “depreciation”+ Section 6(1)(iii)clear

Sorted by relevance

Mumbai3,317Delhi2,943Bangalore1,195Chennai1,062Ahmedabad778Kolkata720Pune403Jaipur363Hyderabad354Chandigarh264Karnataka197Raipur169Cochin169Indore152Surat142Visakhapatnam137Amritsar124Cuttack109Rajkot74Lucknow71SC67Nagpur48Guwahati45Telangana42Ranchi37Jodhpur35Agra21Panaji19Kerala18Patna16Calcutta16Allahabad13Dehradun11Varanasi7Punjab & Haryana6Rajasthan5Jabalpur4Orissa3ASHOK BHAN DALVEER BHANDARI1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1A.K. SIKRI N.V. RAMANA1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 143(3)102Section 14A71Disallowance67Addition to Income63Depreciation62Deduction41Section 80I33Section 143(2)32Section 115J30Section 43B

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 37

Showing 1–20 of 778 · Page 1 of 39

...
29
Section 26322
Section 2(15)22
Section 92C

1)(iii)(e), explanation 2 to section 43(6) and section 55(2). 8. Whether the CIT(A) has erred in law and on facts in not appreciating that the Goodwill arose was allocated to Dehradun and Sikkim Units, which are part and parcel of the transferor company and after amalgamation 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

1)(iii)(e), explanation 2 to section 43(6) and section 55(2). 8. Whether the CIT(A) has erred in law and on facts in not appreciating that the Goodwill arose was allocated to Dehradun and Sikkim Units, which are part and parcel of the transferor company and after amalgamation depreciation

ACIT, CIRCLE-1(1)(1), AHMEDABAD, VEJALPUR, AHMEDABAD vs. AIA ENGINEERING LIMITED, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed, whereas the appeal filed by the assessee is allowed

ITA 532/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad21 Oct 2024AY 2016-17

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarआयकर अपील सं / Ita No. 397/Ahd/2024 िनधा"रण वष"/Assessment Year: 2016-17 बनाम Aia Engineering Limited, Dcit Vs. 115, Gvmm Estate, Odhav Road, Circle-1(1)(1), Odhav, Ahmedabad-382415 Ahmedabad Pan : Aabca 2777 J आयकर अपील सं / Ita No. 532/Ahd/2024 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Aia Engineering Limited, Acit, Vs. 115, Gvmm Estate, Odhav Road, Circle-1(1)(1), Odhav, Ahmedabad-382415 Ahmedabad Pan : Aabca 2777 J अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" िनधा"रती की ओर से / Assessee By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, Ar ""थ" की ओर से / Revenue By : Shri Pratik Sharma, Sr Dr & Shri Sudhendu Das, Cit-Dr तारीख/Date Of Hearing : 09.10.2024 सुनवाई क" क" तारीख सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 21.10.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Pratik Sharma, Sr DR &
Section 154Section 250Section 32

6)(c), (iv) Section 55(2)(a)(ii) and (v) Section 49(1)(iii)(e) relied upon by the Assessing Officer for disallowing the claim of depreciation

M/S. SURZLON GLOBAL SERVICES LTD. ,AHMEDABAD vs. THE PR. CIT-3,, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 67/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad16 Sept 2021AY 2016-17

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 67-68/Ahd/2021 िनधा"रण वष"/Asstt. Years: 2016-2017 & 2017-2018 M/S. Suzlon Global Services Limited, Principal Commissioner 5 Suzlon, Shrimali Society, Vs. Of Income-Tax, Near Shree Krishna Centre, Ahmedabad. Nr. Judges Bunglow Cross Road, Ahmedabad-380009. Pan: Aaics1406R

For Appellant: Shri T.P. Hemani Sr.Advocate, &For Respondent: Shri Mohd Usman, CIT.D.R
Section 143(3)Section 263Section 263(2)Section 32

depreciation on the goodwill arising out of amalgamation in view of 6th proviso to section 32(1), section 49(1)(iii)(e), explanation 7 to section 43(1), explanation 2(b) to section 43(6

THE ACIT,(OSD)CIRCLE-8,, AHMEDABAD vs. TORRENT POWER LTD.,, AHMEDABAD

In the result, the appeal of the Revenue and the Cross-objection of the assessee, both are dismissed

ITA 1668/AHD/2012[2006-07]Status: DisposedITAT Ahmedabad05 Mar 2020AY 2006-07

Bench: Shri Sandeep Gosain & Shri Amarjit Singh

For Appellant: Shri Vartik ChowkshiFor Respondent: Shri Samir Tekriwal, CIT-DR
Section 115JSection 14Section 143(3)Section 14A

iii) the .amount of loss brought forward or unabsorbed depreciation, whichever is less as per books of account. It is submitted that as per explanation 1 (f) referred to above, only those expenditure which are specifically relatable to .income to which section 10(other than clause 38 of that section ITA No.1668/Ahd/2012(By Revenue) & CO No.178/Ahd/2012 (By Assessee) ACIT

ACIT CENTRAL CIRCLE 2(3), AHMEDABAD vs. INTAS PHARMACEUTICALS LIMITED, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 1842/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2016-17

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinhaasst. Commissioner Of M/S. Intas Pharmaceuticals Ltd., Vs. Income-Tax, Corporate House, S.G. Highway, Central Circle 2(3), Nr. Sola Bridge, Thaltej, Ahmedabad Ahmedabad-380 054 [Pan : Aaaci 5120 L] (Appellant) .. (Respondent) Appellant Represented By : Shri Sher Singh, Cit (Dr) Respondent Represented By: Shri S. N. Soparkar, Sr. Advocate & Ms. Urvashi Sodhan, Ar Date Of Hearing 07.01.2026 Date Of Pronouncement 24.02.2026 O R D E R Per Ms. Suchitra R. Kamble:-

Section 250

depreciation. In the present case, the goodwill represents the expected future economic benefits arising from business consolidation, synergy, and operational continuity — all recognized aspects of goodwill under law. Revised Ground No. 7: 65. The Department seeks to apply Explanation 7 to section 43(1), sixth proviso to section 32(1), section 49(1)(iii)(e), and Explanation 2 to section

ACIT CENTRAL CIRCLE 1(3), AHMEDABAD vs. UNICORN PACKAGING PRIVATE LIMITED, AHMEDABAD

In the result, this appeal of the Revenue is, accordingly, stands dismissed

ITA 895/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 32(1)Section 43(1)Section 43(6)(c)Section 49(1)(iii)Section 55(2)(a)

depreciation on goodwill of Rs.27,80,82,942/- without appreciating the facts of the case and reasons elaborated by the A.O. in the assessment order.” 2) “The Ld. CIT(A) has ignored the intricacies of 6th proviso to section 32(1), section 49(1)(iii)(e), Explanation 7 to section 43(1) and/or Explanation 2(b) to section 43(6

ACIT CENTRAL CIRCLE 1(3), AHMEDABAD vs. UNICORN PACKAGING LLP, AHMEDABAD

In the result, this appeal of the Revenue is, accordingly, stands dismissed

ITA 893/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 32(1)Section 43(1)Section 43(6)(c)Section 49(1)(iii)Section 55(2)(a)

depreciation on goodwill of Rs.27,80,82,942/- without appreciating the facts of the case and reasons elaborated by the A.O. in the assessment order.” 2) “The Ld. CIT(A) has ignored the intricacies of 6th proviso to section 32(1), section 49(1)(iii)(e), Explanation 7 to section 43(1) and/or Explanation 2(b) to section 43(6

ACIT CC-1(3), AHMEDABAD, AHMEDABAD vs. UNICORN PACKAGING LLP, AHMEDABAD

In the result, this appeal of the Revenue is, accordingly, stands dismissed

ITA 896/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 32(1)Section 43(1)Section 43(6)(c)Section 49(1)(iii)Section 55(2)(a)

depreciation on goodwill of Rs.27,80,82,942/- without appreciating the facts of the case and reasons elaborated by the A.O. in the assessment order.” 2) “The Ld. CIT(A) has ignored the intricacies of 6th proviso to section 32(1), section 49(1)(iii)(e), Explanation 7 to section 43(1) and/or Explanation 2(b) to section 43(6

ACIT CENTRAL CIRCLE 1(3), AHMEDABAD vs. UNICORN PACKAGING LLP, AHMEDABAD

In the result, this appeal of the Revenue is, accordingly, stands dismissed

ITA 894/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 32(1)Section 43(1)Section 43(6)(c)Section 49(1)(iii)Section 55(2)(a)

depreciation on goodwill of Rs.27,80,82,942/- without appreciating the facts of the case and reasons elaborated by the A.O. in the assessment order.” 2) “The Ld. CIT(A) has ignored the intricacies of 6th proviso to section 32(1), section 49(1)(iii)(e), Explanation 7 to section 43(1) and/or Explanation 2(b) to section 43(6

ACIT CENTRAL CIRCLE 1(3), AHMEDABAD vs. UNICORN PACKAGING LLP, AHMEDABAD

In the result, this appeal of the Revenue is, accordingly, stands dismissed

ITA 898/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2020-21

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 32(1)Section 43(1)Section 43(6)(c)Section 49(1)(iii)Section 55(2)(a)

depreciation on goodwill of Rs.27,80,82,942/- without appreciating the facts of the case and reasons elaborated by the A.O. in the assessment order.” 2) “The Ld. CIT(A) has ignored the intricacies of 6th proviso to section 32(1), section 49(1)(iii)(e), Explanation 7 to section 43(1) and/or Explanation 2(b) to section 43(6

ACIT CENTRAL CIRCLE 1(3), AHMEDABAD, AHMEDABAD vs. UNICORN PACKAGING LLP, AHMEDABAD

In the result, this appeal of the Revenue is, accordingly, stands dismissed

ITA 897/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2018-19

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 32(1)Section 43(1)Section 43(6)(c)Section 49(1)(iii)Section 55(2)(a)

depreciation on goodwill of Rs.27,80,82,942/- without appreciating the facts of the case and reasons elaborated by the A.O. in the assessment order.” 2) “The Ld. CIT(A) has ignored the intricacies of 6th proviso to section 32(1), section 49(1)(iii)(e), Explanation 7 to section 43(1) and/or Explanation 2(b) to section 43(6

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

iii)(e). Explanation 7 to section 43(1) and/or Explanation 2(b) to section 43(6)(c) and section 55(2)(a)(ii) have already been discussed and established that Depreciation

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

iii)(e). Explanation 7 to section 43(1) and/or Explanation 2(b) to section 43(6)(c) and section 55(2)(a)(ii) have already been discussed and established that Depreciation

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

iii)(e). Explanation 7 to section 43(1) and/or Explanation 2(b) to section 43(6)(c) and section 55(2)(a)(ii) have already been discussed and established that Depreciation

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

iii)(e). Explanation 7 to section 43(1) and/or Explanation 2(b) to section 43(6)(c) and section 55(2)(a)(ii) have already been discussed and established that Depreciation

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

section 36(1)(iii) of the I.T.Act. 5. Ground No.1 concerns eligibility of depreciation on licensed software. The issue is identical to the revenue’s appeal in ITA No.1468/Ahd/2016 concerning AY 2011-12(supra). In parity with the findings therein, ground No.1 of Revenue’s appeal is dismissed. 6

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

section 36(1)(iii) of the I.T.Act. 5. Ground No.1 concerns eligibility of depreciation on licensed software. The issue is identical to the revenue’s appeal in ITA No.1468/Ahd/2016 concerning AY 2011-12(supra). In parity with the findings therein, ground No.1 of Revenue’s appeal is dismissed. 6

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

section 36(1)(iii) of the I.T.Act. 5. Ground No.1 concerns eligibility of depreciation on licensed software. The issue is identical to the revenue’s appeal in ITA No.1468/Ahd/2016 concerning AY 2011-12(supra). In parity with the findings therein, ground No.1 of Revenue’s appeal is dismissed. 6

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

section 36(1)(iii) of the I.T.Act. 5. Ground No.1 concerns eligibility of depreciation on licensed software. The issue is identical to the revenue’s appeal in ITA No.1468/Ahd/2016 concerning AY 2011-12(supra). In parity with the findings therein, ground No.1 of Revenue’s appeal is dismissed. 6