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8 results for “TDS”+ Depreciationclear

Sorted by relevance

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

Key Topics

Section 253(3)15 Section 143(3)9 Section 143(2)8 Addition to Income5 Section 145(3)3 Section 1543 Depreciation3 Disallowance3 Condonation of Delay3 Rectification u/s 154

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, appeal in ITA No

ITA 393/ALLD/2014[2010-11]Status: DisposedITAT Allahabad29 Nov 2024AY 2010-11

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Dr. Neel Jain, CIT DR

Section 143(3)Section 145(3)

depreciation and TDS. The assessee submitted before the ld. AO that it owned three trucks during the year which was attached

ACIT,, ALLAHABAD vs. M/S KESARWANI & CO., ALLAHABAD

In the result, appeal in ITA No

ITA 429/ALLD/2014[2010-11]Status: DisposedITAT Allahabad29 Nov 2024AY 2010-11

3

Section 139(5)2

For Appellant: Sh. Praveen Godbole, C.A

For Respondent: Sh. Dr. Neel Jain, CIT DR

Section 143(3)Section 145(3)

depreciation and TDS. The assessee submitted before the ld. AO that it owned three trucks during the year which was attached

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 19/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR

Section 143(3)Section 154Section 253(3)

depreciation was only claimed on Building and Motor Vehicles situated at Allahabad, as the Building was used for Registered Office purposes , while Motor vehicles are used by Directors for business purposes. 20.2 On the second issue , ld. Counsel for the assessee submitted that Rebate Expenses of Rs. 1.71 crores were claimed as deduction while computing income chargeable to tax under

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 21/ALLD/2020[2013-14]Status: DisposedITAT Allahabad14 Oct 2021AY 2013-14

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR

Section 143(3)Section 154Section 253(3)

depreciation was only claimed on Building and Motor Vehicles situated at Allahabad, as the Building was used for Registered Office purposes , while Motor vehicles are used by Directors for business purposes. 20.2 On the second issue , ld. Counsel for the assessee submitted that Rebate Expenses of Rs. 1.71 crores were claimed as deduction while computing income chargeable to tax under

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 20/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR

Section 143(3)Section 154Section 253(3)

depreciation was only claimed on Building and Motor Vehicles situated at Allahabad, as the Building was used for Registered Office purposes , while Motor vehicles are used by Directors for business purposes. 20.2 On the second issue , ld. Counsel for the assessee submitted that Rebate Expenses of Rs. 1.71 crores were claimed as deduction while computing income chargeable to tax under

M/SPANDEY TRANSPORT CO.,SONEBHADRA vs. ITO,, MIRZAPUR

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

ITA 12/ALLD/2018[2008-09]Status: DisposedITAT Allahabad02 Nov 2020AY 2008-09

Bench: Shri Vijay Pal Rao

For Appellant: Shri Praveen GodboleFor Respondent: Shri A.K.Singh, Sr.DR

Section 142(1)Section 143Section 143(2)Section 143(3)Section 145(3)Section 234Section 292B

depreciation @10% on the total payments, which was re-worked out by the Assessing Officer at Rs.1,24,06,975/-, after making the addition of Rs.15,58,492/-, as un-accounted receipts. Consequently, the Assessing Officer has made a trading addition of Rs.5,29,882/-. The assessee challenged the action of the Assessing Officer before the CIT(A). However, nobody

ACIT, CIRCLE-3, MIRZAPUR vs. M/S N CHAURASIA ASSOCIATES, , SONEBHADRA (AAJFM0374N)

In the result, while the appeal of the assessee is partly allowed the appeal of the Department is held to be allowed for statistical purposes

ITA 41/ALLD/2019[2014-15]Status: DisposedITAT Allahabad31 Dec 2024AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Assistant Commissioner Of Vs. M/S N. Chaurasia Associates, Income Tax, Circle-3, Mirzapur Shaktinagar, Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) & A.Y. 2014-15 M/S N. Chaurasia Associates, Vs. Dy. Commissioner Of Income Khadia Bazar, Shaktinagar, Tax, Circle-Iii, Mirzapur Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) Assessee By: Sh. Navin C. Agrawal, C.A. & Ms. Nita Goyal, C.A. Revenue By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 25.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals For Have Both Been Filed Against The Order Under Section 250 Passed By The Ld. Cit(A), Allahabad On 10.01.2019. The Grounds Of Appeal Preferred By The Revenue In Ita No. 41/Alld/2019, Are As Under:- "Whether On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Has Not Erred In Allowing The Relief Of Rs. 6,51,65,031/- By Accepting The Assessee'S Statement That The Receipts Are From Its Business Activity In Civil Construction Without Any Verifiable A.Y. 2014-15 M/S N. Chaurasia Associates

For Appellant: Sh. Navin C. Agrawal, C.A. & Ms. NitaFor Respondent: Sh. Amalendu Nath Mishra, CIT DR

Section 139(5)Section 143(1)Section 143(2)Section 250

TDS had been deducted upon them. The ld. AO also observed, that there were no corresponding receipts relating to this balance amount, in the bank statements of the four accounts that were furnished before him. Noting that this was extremely abnormal, he asked the assessee to furnish the documentary evidences of contract receipts and also produce the books of accounts

M/S N CHAURASIA ASSOCIATES,,SONEBHADRA vs. ACIT,, MIRZAPUR

In the result, while the appeal of the assessee is partly allowed the appeal of the Department is held to be allowed for statistical purposes

ITA 29/ALLD/2019[2014-15]Status: DisposedITAT Allahabad31 Dec 2024AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Assistant Commissioner Of Vs. M/S N. Chaurasia Associates, Income Tax, Circle-3, Mirzapur Shaktinagar, Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) & A.Y. 2014-15 M/S N. Chaurasia Associates, Vs. Dy. Commissioner Of Income Khadia Bazar, Shaktinagar, Tax, Circle-Iii, Mirzapur Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) Assessee By: Sh. Navin C. Agrawal, C.A. & Ms. Nita Goyal, C.A. Revenue By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 25.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals For Have Both Been Filed Against The Order Under Section 250 Passed By The Ld. Cit(A), Allahabad On 10.01.2019. The Grounds Of Appeal Preferred By The Revenue In Ita No. 41/Alld/2019, Are As Under:- "Whether On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Has Not Erred In Allowing The Relief Of Rs. 6,51,65,031/- By Accepting The Assessee'S Statement That The Receipts Are From Its Business Activity In Civil Construction Without Any Verifiable A.Y. 2014-15 M/S N. Chaurasia Associates

For Appellant: Sh. Navin C. Agrawal, C.A. & Ms. NitaFor Respondent: Sh. Amalendu Nath Mishra, CIT DR

Section 139(5)Section 143(1)Section 143(2)Section 250

TDS had been deducted upon them. The ld. AO also observed, that there were no corresponding receipts relating to this balance amount, in the bank statements of the four accounts that were furnished before him. Noting that this was extremely abnormal, he asked the assessee to furnish the documentary evidences of contract receipts and also produce the books of accounts