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6 results for “depreciation”+ Section 10(20)clear

Sorted by relevance

Mumbai3,400Delhi3,105Bangalore1,326Chennai1,111Kolkata714Ahmedabad475Hyderabad275Jaipur270Pune176Raipur165Chandigarh153Karnataka124Indore107Surat103Amritsar92Cochin82Visakhapatnam81Lucknow55Rajkot55Cuttack54SC53Jodhpur40Ranchi39Telangana37Nagpur36Guwahati30Kerala20Dehradun17Panaji15Patna14Agra8Varanasi8Calcutta8Allahabad6Rajasthan5Punjab & Haryana3Gauhati2Jabalpur2ASHOK BHAN DALVEER BHANDARI1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Tripura1A.K. SIKRI N.V. RAMANA1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 143(1)6Section 1326Section 153A(1)(b)6Section 153A6Disallowance6Addition to Income6Section 139(1)4Section 36(1)3Section 271(1)(c)3

VINOD KUMAR TANDON,ALLAHABAD vs. DCIT(CPC),, BEGALURU

In the result, appeal of the assessee is dismissed

ITA 29/ALLD/2022[2018-19]Status: DisposedITAT Allahabad22 Nov 2022AY 2018-19
For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 234BSection 36(1)(va)Section 43B

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

Penalty3
Undisclosed Income3
Section 143(3)2

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

In the result the appeal of the assessee is partly allowed

ITA 389/ALLD/2014[2005-06]Status: DisposedITAT Allahabad29 Nov 2024AY 2005-06
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

depreciation had been claimed by the assessee on the WDV method. The ld. AO observed, that the details called for by him were not submitted, but on scrutiny of the various details, observed that M/s Kesarwani Zarda Bhandar had shown transportation of goods through Amritsar Transport Company by Truck No. U.P. 70 X 9761 – one of the trucks stated

KESARWANI & C0,,ALLAHABAD vs. JT CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

ITA 390/ALLD/2014[2007-08]Status: DisposedITAT Allahabad29 Nov 2024AY 2007-08
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

depreciation had been claimed by the assessee on the WDV method. The ld. AO observed, that the details called for by him were not submitted, but on scrutiny of the various details, observed that M/s Kesarwani Zarda Bhandar had shown transportation of goods through Amritsar Transport Company by Truck No. U.P. 70 X 9761 – one of the trucks stated

KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD

In the result the appeal of the assessee is partly allowed

ITA 392/ALLD/2014[2009-10]Status: DisposedITAT Allahabad29 Nov 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

depreciation had been claimed by the assessee on the WDV method. The ld. AO observed, that the details called for by him were not submitted, but on scrutiny of the various details, observed that M/s Kesarwani Zarda Bhandar had shown transportation of goods through Amritsar Transport Company by Truck No. U.P. 70 X 9761 – one of the trucks stated

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)

10,59,878/- taken by the ld. AO while the sales were at Rs.26,82,38,594/- against sales of Rs. 26,52,92,658/- taken by the ld. AO. Furthermore, the gross profit declared by the assessee was Rs.1,40,08,718/- as against the GP of Rs.1,27,40,535/- worked

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
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Dr. Neel Jain, CIT DR
Section 143(3)Section 145(3)

10,59,878/- taken by the ld. AO while the sales were at Rs.26,82,38,594/- against sales of Rs. 26,52,92,658/- taken by the ld. AO. Furthermore, the gross profit declared by the assessee was Rs.1,40,08,718/- as against the GP of Rs.1,27,40,535/- worked