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3 results for “depreciation”+ Section 80P(2)(c)clear

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Key Topics

Section 80P(2)(d)5Section 143(3)3Section 573Section 80P3Addition to Income3Section 143(2)2Section 802Section 2632Deduction2Depreciation

GUJARAT FISHERIES CENTRE CO .OPERATIVE ASSOCIATION LIMITED,,AHMEDABDA vs. ITO, WRAD-5(2)(2),, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 232/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2012-13
For Appellant: Shri Jignesh Parikh, A.RFor Respondent: Shri James Kurian, CIT-D.R
Section 263Section 271Section 80Section 80PSection 80P(2)

section 80P(2)(c) of the Act, Ld. Pr. CIT observed that the assessee is only eligible to claim deduction to the extent of " 50,000/- and the above exemption of " 7,91,000/- has been incorrectly granted by the AO without considering/examining the facts of the case. (iii) During the period under consideration, the assessee has shown short-term

2

THE ASSTT. COMMISSIONER OF INCOME TAX, SABARKANTHA CIRCLE,, HIMATNAGAR vs. THE SABARKANTHA DISTRICT CO.-OP. MILK PRODUCERS UNION LTD.,, HIMATNAGAR

Appeal of the revenue stands dismissed

ITA 2401/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad12 Jan 2021AY 2013-14
For Appellant: Shri Yogesh Shah, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 143(2)Section 143(3)Section 80Section 80P(2)(d)Section 8O

80P(2(d) of the Act. Therefore, we feel no need to interfere with the order passed by Ld. CIT(A) and the same is hereby upheld.” During the year as submitted by the assessee in its submission before the ld. CIT(A) discussed at page no. 15 of the CIT(A)’s order that assessee was having

SOHAMNAGAR CO-OPERATIVE HOUSING SOCIETY LTD. VIBHAG II,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(6), AHMEDABAD

In the result appeal filed by the assessee in ITA No

ITA 177/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2017-18

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which Has Arisen From The Appellate Order Dated 17-01-2023 In Din & Order No. Itba/Nfac/S/250/2022-23/1048850676(1)

For Appellant: Shri Mohit Balani, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 234Section 250Section 37Section 56Section 57

depreciation and had also failed to justify apportionment of expenditure to earning of interest income, its claim was rightly rejected by authorities below - Held, yes [Paras 32 and 35][In favour of revenue]" 6.8 The facts of the appellant's case is squarely covered with the facts of the case decided by ITAT Pune Bench. Keeping in view the aforesaid