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7 results for “depreciation”+ Unexplained Moneyclear

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Mumbai397 Delhi320 Chennai124 Bangalore95 Jaipur88 Kolkata74 Ahmedabad61 Hyderabad52 Chandigarh34 Pune25 Indore23 Raipur19 Lucknow18 Visakhapatnam17 Nagpur12 Cochin12 Guwahati11 Surat10 Rajkot10 Allahabad7 Varanasi7 Agra6 Cuttack5 Ranchi5 Jodhpur4 Amritsar4 SC3 Patna3 Jabalpur1 Karnataka1 Telangana1 Dehradun1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Addition to Income7 Section 1326 Section 153A(1)(b)6 Section 153A6 Disallowance6 Section 695 Depreciation4 Section 143(1)3 Section 36(1)3

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

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

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

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

Section 271(1)(c)3

Section 143(3)3

ITA 16/ALLD/2023[2018-19]Status: DisposedITAT Allahabad02 May 2025AY 2018-19

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

For Appellant: Sh. Nikhil Agarwal & Ms. VidishaFor Respondent: Sh. A.K. Singh, Sr. DR

Section 115Section 115BSection 142Section 24Section 250Section 68Section 69

depreciation under section 32(1) would have been claimed by the assessee on the said properties and the ld. AO would have been bound to allow the same. It was submitted that in identical circumstances, in the case of his wife, the ld.CIT(A) had taken a different stance and allowed the appeal of the assessee. A copy

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 was claimed on WDV method. On consideration of various details submitted by the assessee, the ld. AO noticed that M/s Kesarwani Zarda Bhandar had shown transportation of goods through Amritsar Transport Company by a truck which was stated to be owned by the assessee and observed that this raised many questions regarding how the goods had been received

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)

Depreciation was claimed on WDV method. On consideration of various details submitted by the assessee, the ld. AO noticed that M/s Kesarwani Zarda Bhandar had shown transportation of goods through Amritsar Transport Company by a truck which was stated to be owned by the assessee and observed that this raised many questions regarding how the goods had been received

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)

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 of CIT vs. Deepak Aggarwal (2013) 35 taxman.com 293, to hold that since the assessee was not engaged in the business of investment in shares, interest bearing funds invested in shares of related company interest

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)

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 of CIT vs. Deepak Aggarwal (2013) 35 taxman.com 293, to hold that since the assessee was not engaged in the business of investment in shares, interest bearing funds invested in shares of related company interest

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)

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 of CIT vs. Deepak Aggarwal (2013) 35 taxman.com 293, to hold that since the assessee was not engaged in the business of investment in shares, interest bearing funds invested in shares of related company interest