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5 results for “depreciation”+ Section 190clear

Sorted by relevance

Mumbai328Delhi260Bangalore98Ahmedabad92Chennai71Kolkata53Hyderabad41Jaipur41Raipur35Lucknow28Cochin20Chandigarh18Indore16Pune15Visakhapatnam13Guwahati12Karnataka8Ranchi6Allahabad5Rajkot4SC4Cuttack2Jodhpur2Surat2Agra1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Orissa1Amritsar1Telangana1Jabalpur1

Key Topics

Section 253(3)15Section 143(3)8Section 44A5Section 1543Condonation of Delay3Rectification u/s 1543

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 pertaining to assessment year 1997-98could be allowed to be carried forward and set off after a period of eight years without any limit whatsoever in accordance with Section 32(2) as amended by Finance Act , 2001. The Hon’ble Gujarat High Court in the case of Pr. CIT v. Petrofils Co-operative Limited, reported

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 pertaining to assessment year 1997-98could be allowed to be carried forward and set off after a period of eight years without any limit whatsoever in accordance with Section 32(2) as amended by Finance Act , 2001. The Hon’ble Gujarat High Court in the case of Pr. CIT v. Petrofils Co-operative Limited, reported

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 pertaining to assessment year 1997-98could be allowed to be carried forward and set off after a period of eight years without any limit whatsoever in accordance with Section 32(2) as amended by Finance Act , 2001. The Hon’ble Gujarat High Court in the case of Pr. CIT v. Petrofils Co-operative Limited, reported

SHREE SUDHAKAR PANDEY,SONBHEDRA vs. ACIT RANGE-III,, MIRZAPUR

In the result, the appeal of the assessee is dismissed

ITA 7/ALLD/2021[2014-15]Status: DisposedITAT Allahabad15 Dec 2021AY 2014-15

Bench: Shri.Vijay Pal Raoassessment Year: 2014-15 Shree Sudhakar Pandey, Civil Line, V Acit, Robertsganj, Sonebhadra, Uttar Pradesh- . Range-Iii, Mirzapur, U.P. 231216 Pan-Alds03711B (Appellant) (Respondent) Appellant By: Sh. Ashish Bansal, Adv Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 07/12/2021 Date Of Pronouncement: 17/12/2021 O R D E R

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Mr. A.K. Singh, Sr. DR
Section 44A

190/-. During the scrutiny assessment, the Assessing Officer rejected the books of accounts of the assessee and estimated the income by applying the rate of 8% of total contracts receipts. The matter was carried up to this Tribunal and vide order dated 21.12.2018, the issue of allowability of depreciation was remanded to the record of the Assessing Officer for allowing

ACIT CIRCLE-2, ALLAHABAD vs. M/S SHERWANI SUGAR SYNDICATE LTD., ALLAHABAD

In the result, appeal filed by the Revenue in ITA No

ITA 227/ALLD/2016[1997-98]Status: DisposedITAT Allahabad24 Dec 2021AY 1997-98

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 1997-98 The Assistant Commissioner Of V. M/S Shervani Sugar Syndicate Income-Tax, Circle-2, Ltd., Allahabad, U.P. 28, South Road , Allahabad,U.P. Pan/Gir: 19-653-Cv-3480 New Pan: Not Available (Appellant) (Respondent)

For Appellant: Sh. A.K. Singh, Sr. DRFor Respondent: Sh. Ashish Bansal Adv
Section 143(2)Section 143(3)Section 44A

depreciation u/s 32 of the 1961 Act on the interest being capitalized , even though presently as claimed by assessee, the interest is capitalized by debiting to Capital Work in progress and not debited presently to P&L Account(which also requires verification ) . Since, all these aspects were never looked into by ld. CIT(A) , and hence the appellate order passed