Search: depreciation | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

249 results for “depreciation”+ TDSclear

Sorted by relevance

Mumbai1,184 Delhi1,122 Chennai576 Bangalore576 Kolkata256 Ahmedabad249 Hyderabad156 Chandigarh131 Pune92 Visakhapatnam81 Jaipur70 Cuttack59 Raipur57 Cochin55 Indore48 Amritsar39 Ranchi37 Lucknow34 Karnataka33 Surat30 Rajkot28 Guwahati27 Nagpur19 Agra12 Patna9 Dehradun8 Allahabad8 Jodhpur8 Varanasi7 Kerala5 Telangana5 Panaji4 Jabalpur4 Rajasthan4 Calcutta3 SC2

Key Topics

Section 143(3)98 Disallowance76 Section 4072 Addition to Income68 Depreciation56 Section 80I55 Deduction41 Section 143(2)39 TDS28 Section 14A

SABARMATI GAS LIMITED,GANDHINAGAR vs. PR.CIT, AHMEDABAD-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1219/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2020-21

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year 2020-21

For Appellant: Shri S.N. Soparkar, Sr. A.RFor Respondent: Shri Ashesh Rajesh Rewar, CIT-D.R

Section 263Section 32(1)Section 32(1)(iia)Section 80G

depreciation, verify the TDS on rent and donation in the CRS, the necessary inquiry was not done by the Assessing

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Showing 1–20 of 249 · Page 1 of 13

...

22

Section 2(15)22

Appeal of the assessee is allowed

ITA 475/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2013-14

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Kumar, Sr DR

Section 139Section 140ASection 143Section 143(1)Section 143(3)Section 156Section 199Section 206CSection 244ASection 244A(1)

TDS is to be granted 2. Depreciation is withdrawn assessed Normal at Rs.26.55 crores Book Profits at Rs.391.41 crores Tax paid

SAFAL HOSPITALITY AND MAINTANANCE SERVICE,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(2), AHMEDABAD

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

ITA 76/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2015-16

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Shri Vipul Khandhar, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. D.R

Section 143(3)Section 2Section 2(24)Section 28Section 36(1)Section 36(1)(va)Section 43Section 438

depreciation and addition of Rs. 330/- in respect of TDS interest. The Assessing Officer also made addition of Rs. 18,560/- towards

THE ITO, WARD-3(1)(1),, AHMEDABAD vs. M/S. NASCENT INFO TECHNOLOGIES PVT. LTD.,, AHMEDABAD

In the result the appeal of the Revenue is dismissed

ITA 2828/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2012-13

Bench: Shri Waseem Ahmed & M/S. Madhumita Royआयकर अपील सं./I.T.A. No. 2828/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) बनाम/ Ito M/S. Nascent Info Technologies Pvt. Ltd. Ward-3(1)(1), Vs. A-805, Sapath-Iv, Opp. Ahmedabad Karnavati Club, Ahmedabad- 380054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aac Cn3 670 J (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Santosh Karnani, Sr. Dr ""यथ" क" ओर से / Respondent By: Mehul K. Patel, Ar सुनवाई क" तार"ख / Date Of Hearing 13/02/2019 घोषणा क" तार"ख /Date Of Pronouncement 27/03/2019 आदेश/O R D E R Per Waseem Ahmed - Am:

For Appellant: Santosh Karnani, Sr. DRFor Respondent: Mehul K. Patel, AR

Section 143(3)Section 194Section 271(1)(c)Section 274Section 44A

Depreciation claimed on the lease data centre amounting to Rs. 2,50,46,116/-.00 only ii. Disallowance of security charges on account of non-deduction of TDS

KASTWEL FOUNDRIES,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(2), AHMEDABAD

In the result, appeal filed by the Assessee is partly allowed

ITA 1396/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad15 Apr 2025AY 2012-13

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2012-13

Section 139(1)Section 142(1)Section 143(2)Section 68

depreciation claim Rs. 43,943/- Add: Disallowance of Interest paid on TDS Rs. 2,579/- Add: Capitalisation of interest expenses

THE INCOME TAX OFFICER,,WARD-2(1)(2), AHMEDABAD vs. M/S. KANAK CASTOR PRODUCTS PVT. LTD.,, AHMEDABAD

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1715/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad10 Nov 2021AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedasst.Year : 2008-09

For Appellant: Shri Hemanshu Shah, ARFor Respondent: Shri R.R. Makwana, Sr. DR

TDS in the year under consideration. 9.16 Coming to the disallowance of depreciation of ₹ 47,70,098/-, in this regard

TARPAWANKUMAR RAMPRASAD SANDHIR,AHMEDABAD vs. THE ITO, WARD-1(3)(5), AHMEDABAD

In the result, the appeal filed by the assessee is allowed to the extent indicated above

ITA 1858/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2016-17

For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. DR

Section 143(2)Section 143(3)Section 271(1)(c)

TDS Interest - Tax Paid. 2015-16 -4103819 N.A. 31923712 -4055169 244566323 Due To Depreciation 12.67% On Truck - Loss. 2016-17 304082 8683140 38209457 -56074 279302001 Due to Depreciation

THE DCIT, CIRCLE-8,, AHMEDABAD vs. SHRI MAYUR MUKUNDBHAI DESAI,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 2017/AHD/2013[2010-11]Status: DisposedITAT Ahmedabad16 Nov 2017AY 2010-11

Bench: Shri Mahavir Prasad & Shri Amarjit Singh

For Appellant: NoneFor Respondent: Shri Prasoon Kabra, Sr.DR

Section 10Section 14A

Depreciation 0 On Car, Tanker & Office Equipment related to Tanker Business 30.00 E TDS Fees 30.00 Of General Nature Finance

VEER PLASTICS PVT. LTD,AHMEDABAD vs. THE PR. CIT -4, AHMEDABAD

The appeal of the assessee is allowed

ITA 456/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2017-18

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: ShriA. P. Singh, CIT

Section 143Section 143(3)Section 244ASection 263Section 32(1)(iia)Section 80I

depreciation part as well has been demonstrated by the assessee during the assessment proceedings. Related to interest of TDS the same

M/S. ROQUETTE INDIA PRIVATE LTD.,,MUMBAI vs. THE PR. CIT-3, AHMEDABAD

Appeal of the Assessee is allowed

ITA 116/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad25 Mar 2022AY 2016-17

For Appellant: Shri P.D. Shah, C.AFor Respondent: Shri A.P. Singh, CIT/DR

Section 139Section 263Section 32Section 32(1)Section 32(1)(iia)Section 32ASection 40

depreciation and investment allowance without conducting any enquiry whether the same had been claimed on old assets transferred from one unit to another. 10. With regard to the TDS

ASIAN MILLS PVT.LTD.,,AHMEDABAD vs. THE ADDL.CIT, RANGE-1,,, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1397/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad02 Mar 2021AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1397/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 Asian Mills Pvt. Ltd., A.C.I.T., 104, Sakar Iii, Vs. Range-1, Opp. Old High Court, Ahmedabad. Ashram Road, Ahmedabad-380014. Pan: Aabca8236G & आयकर अपील सं./Ita No. 1531/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T., Asian Mills Pvt. Ltd., Circle-1(1)(1), Vs. 104, Sakar Iii, Ahmedabad. Opp. Old High Court, Ashram Road, Ahmedabad-380014. Pan: Aabca8236G

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri R.R. Makwana, Sr.D.R

Section 194Section 194CSection 194C(6)Section 194C(7)Section 40Section 6Section 7

TDS u/s.1941 is applicable in this case. 3. The ld.CIT(A) has erred in law and on facts in deleting the depreciation

GUJARAT INFRAPIPES PVT. LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 813/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri Ashok Kumar Suthar, Sr.DR

Section 143(3)Section 40A(3)Section 43BSection 50C

TDS on International Transaction 54,000/- (v) Disallowance u/s. 50C of the Act 6,71,29,538/- (vi) Disallowance on account of Excess Depreciation

THE DCIT, CIRCLE-1(1)(1),, VADODARA vs. M/S. GUJARAT INFRA PIPES PVT. LTD.,, VADODARA

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 987/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri Ashok Kumar Suthar, Sr.DR

Section 143(3)Section 40A(3)Section 43BSection 50C

TDS on International Transaction 54,000/- (v) Disallowance u/s. 50C of the Act 6,71,29,538/- (vi) Disallowance on account of Excess Depreciation

M/S. SABARMATI GAS LTD.,GANDHINAGAR vs. THE PR. CIT-3, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 368/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad04 Sept 2024AY 2018-19

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2018-19 Sabarmati Gas Ltd. The Ld.Pr.Cit Plot No.907, Sector 21 Vs Ahmedabad-3. Gandhinagar 382 021 Pan : Aakcs 0110 N

For Respondent: Shri H. Phani Raju, CIT-DR

Section 143(3)Section 263Section 32Section 37(1)Section 40

TDS on rent expenses, while his finding of the assessment order being erroneous causing prejudice to the Revenue on account of allowance of claim of prior period depreciation

VISHAL EXPORTS OVERSEAS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-8,, AHMEDABAD

In the result, ground No.7 raised by the assessee is dismissed

ITA 399/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2009-10

Bench: Dr. Arjun Lal Saini & Ms. Madhumita Royassessment Year:2009-10 Vishal Exports Overseas Ltd., The Acit, Circle-8, 301 Sheel Complex, 4 Mayur Colony, Vs Ahmebada. Nr. Mithakhali Six Road, Ahmedabad-380009. Pan :Aaacv 2354 D (Applicant) (Responent) Assessee By : Ms Urvashi Shodhan, Advocate Revenue By : Shria. P. Singh, Sr. Dr सुनवाईक"तार"ख/Date Of Hearing : 21/04/2022 घोषणाक"तार"ख/Date Of Pronouncement: 29/06/2022 आदेश/O R D E R

For Appellant: Ms Urvashi Shodhan, AdvocateFor Respondent: ShriA. P. Singh, Sr. DR

Section 143(3)Section 14ASection 234ASection 271(1)(c)

TDS should be given to the assessee. Therefore, ground no.3 and 4 are allowed to the extent indicated above. 22.Ground No.5 raised by the assessee relates to disallowance of depreciation

THE DCIT, CIRCLE-1(3), AHMEDABAD vs. EDELWEISS FINANCIAL ADVISORS LTD., ( FORMERLY KNOWN ANAGRAM STOCK BROKING LTD.,), AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 445/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad01 Dec 2020AY 2011-12

Bench: Shri Justice P.P. Bhatt, Hon’Ble & Shri Waseem Ahmed

For Respondent: Shri Dileep Kumar, Sr. DR

Section 143(3)Section 14ASection 32Section 36Section 36(2)Section 37Section 48Section 73

depreciation claimed. This ground is accepted. 14. This leaves us with assessee’s last substantive ground challenging Section 40(a)(ia) of Rs.1,02,39,903/- arising from non-deduction of TDS

THE DCIT, CIRCLE-1(3), AHMEDABAD vs. EDELWEISS BROKING LTD., AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 446/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad01 Dec 2020AY 2012-13

Bench: Shri Justice P.P. Bhatt, Hon’Ble & Shri Waseem Ahmed

For Respondent: Shri Dileep Kumar, Sr. DR

Section 143(3)Section 14ASection 32Section 36Section 36(2)Section 37Section 48Section 73

depreciation claimed. This ground is accepted. 14. This leaves us with assessee’s last substantive ground challenging Section 40(a)(ia) of Rs.1,02,39,903/- arising from non-deduction of TDS

M/S. EDELWEISS BROKING LTD. ( AMALGAMATING COMPANY EDELWEISS FINANCIAL ADVISORS LTD.),AHMEDABAD vs. THE JT. CIT, RANGE-3,, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 318/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad01 Dec 2020AY 2011-12

Bench: Shri Justice P.P. Bhatt, Hon’Ble & Shri Waseem Ahmed

For Respondent: Shri Dileep Kumar, Sr. DR

Section 143(3)Section 14ASection 32Section 36Section 36(2)Section 37Section 48Section 73

depreciation claimed. This ground is accepted. 14. This leaves us with assessee’s last substantive ground challenging Section 40(a)(ia) of Rs.1,02,39,903/- arising from non-deduction of TDS

THE ITO, WARD-1(1)(2),, AHMEDABAD vs. M/S. BAJAJ HERBALS PVT. LTD.,, AHMEDABAD

In the result, the appeal preferred by the Revenue is, thus, allowed for statistical purposes

ITA 1088/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad23 Nov 2021AY 2012-13

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Mohd. Usman, CIT DR

Section 142(1)Section 143(1)Section 143(3)Section 194ASection 194A(1)Section 194A(3)Section 40

TDS. ITO vs. M/s. Bajaj Herbals Pvt. Ltd. Asst.Year –2012-13 2. The ld.CIT(A) has erred in law and on facts in deleting the disallowance of Rs. 211723/- on motor car depreciation

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

ITA 486/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad31 May 2024AY 2018-19

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

For Appellant: Shri S. N. Divatia & Shri B. K. Patel

Section 143(2)Section 143(3)

depreciation at higher rate. 7.8 Thus in presence of these facts (a) no receipt for hire/ transportation of motor lorries (b) all tender has nature of work as defined above of mining (c) even the person who has given them contract has deducted 2% TDS