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4 results for “depreciation”+ Section 97clear

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Key Topics

Section 1326 Section 153A(1)(b)6 Section 153A6 Disallowance4 Addition to Income4 Section 143(1)3 Section 36(1)3 Section 271(1)(c)3 Section 69A3

POOJA GROVER,ALLAHABAD vs. DCIT, CIR-2,, ALLAHABAD

In the result, the appeal of the assessee is partly allowed

ITA 140/ALLD/2024[2017-18]Status: DisposedITAT Allahabad20 Mar 2025AY 2017-18

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

Section 142(1)Section 143(2)Section 143(3)Section 234BSection 251Section 69A

97,095/- on account of unexplained money under section 69A of the Act and Rs.5,29,827/- on account of disallowance of depreciation

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

In the result the appeal of the assessee is partly allowed

Undisclosed Income3

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)

97, the Hon’ble Supreme Court had reconsidered its earlier decision in the case of S.A. Builders Limited vs. CIT(Appeals) 2007 158 taxman 74, in which interest paid by a holding company on borrowed money advanced to a subsidiary for business purposes would entitle it for deduction on the borrowings. He also relied upon the decision in the case

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)

97, the Hon’ble Supreme Court had reconsidered its earlier decision in the case of S.A. Builders Limited vs. CIT(Appeals) 2007 158 taxman 74, in which interest paid by a holding company on borrowed money advanced to a subsidiary for business purposes would entitle it for deduction on the borrowings. He also relied upon the decision in the case

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)

97, the Hon’ble Supreme Court had reconsidered its earlier decision in the case of S.A. Builders Limited vs. CIT(Appeals) 2007 158 taxman 74, in which interest paid by a holding company on borrowed money advanced to a subsidiary for business purposes would entitle it for deduction on the borrowings. He also relied upon the decision in the case