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39 results for “TDS”+ Depreciationclear

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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 14844 Section 4034 Disallowance33 Addition to Income30 Section 143(3)28 Section 40A(3)23 Section 35A20 Section 250(6)19 Depreciation17 Deduction

SMT. BHARTI SINGH,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

ITA 221/ASR/2023[2012-13]Status: DisposedITAT Amritsar21 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Tarun Bansal, Adv. &

Section 139(1)Section 147Section 148Section 148(1)Section 151

depreciation, TDS etc. The issue is squarely covered by the coordinate bench decision in the case of “Gaurav Joshi versus

SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Showing 1–20 of 39 · Page 1 of 2

15

Section 145(3)14

Appeals of the appellant are disposed of in the terms indicated as above

ITA 226/ASR/2023[2011-12]Status: DisposedITAT Amritsar21 Sept 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Tarun Bansal, Adv. &

Section 139(1)Section 147Section 148Section 148(1)Section 151

depreciation, TDS etc. The issue is squarely covered by the coordinate bench decision in the case of “Gaurav Joshi versus

SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

ITA 222/ASR/2023[2013-14]Status: DisposedITAT Amritsar21 Sept 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Tarun Bansal, Adv. &

Section 139(1)Section 147Section 148Section 148(1)Section 151

depreciation, TDS etc. The issue is squarely covered by the coordinate bench decision in the case of “Gaurav Joshi versus

SHRI NAVAL KISHORE SINGH,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

In the result, the ground of appeal No

ITA 376/ASR/2023[2014-15]Status: DisposedITAT Amritsar15 Dec 2025AY 2014-15

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Joginder Singh, C. A

Section 144Section 250Section 44A

depreciation ) 59,50,876.00 TDS ( balance Receivable ) 9,38,891.00 Bills Receivable 34,60,505.00 4,15,21,613.00 Less

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-3, FEROZEPUR vs. MEASAGE OM SONS MARKETING PRIVATE LIMITED, FARIDKOT

In the result, the appeal of the revenue bearing ITA No

ITA 407/ASR/2019[2015-16]Status: DisposedITAT Amritsar07 Jul 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 37(1)Section 56(2)(viib)

TDS Rs. 2,38,149/- Disallowance of depreciation claimed on trucks in excess of 15% Rs. 5,28,924/- Assessed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU, SRINAGAR vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 790/ASR/2017[2013-14]Status: DisposedITAT Amritsar26 Sept 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

ASSISTANT COMMISIONER OF INCOME TAX , CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 320/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

ASSISTANT COMMISSIONER OF INCOME -TAX , CIRCLE -1,, JAMMU vs. THE JAMMU & KASHMIR BANK LTD.,, SRINAGAR

In the result, the ground No

ITA 637/ASR/2017[2012-13]Status: DisposedITAT Amritsar26 Sept 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 319/ASR/2018[2014-15]Status: DisposedITAT Amritsar26 Sept 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 297/ASR/2014[2006-07]Status: DisposedITAT Amritsar26 Sept 2022AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

THE JAMMU AND KASHMIR BANK LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU

In the result, the ground No

ITA 330/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 296/ASR/2014[2005-06]Status: DisposedITAT Amritsar26 Sept 2022AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

TDS disallowance u/s 40(a)(ia) amount to Rs.5,52,429/-, claim of depreciation on wooden partition deducting @ 100%, and disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

depreciation of the capital expenditure should be allowed to the assessee in applicable rate. In relation to payment of the two Co- owners amount Rs.3,78,750/- the said addition is also deleted as each Co-owner is Rs. @ 12,500/- which is below the quantum of TDS

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

The appeals are dismissed

ITA 298/ASR/2014[2009-10]Status: DisposedITAT Amritsar03 Jan 2018AY 2009-10

Bench: Sh. T. S. Kapoor & Sh. N. K. Choudhryi.T.A. No. 298/(Asr)/2014 Assessment Year: 2009-10 Pan: Aaact6167G Dy. C. I. T., Vs. M/S. The Jammu & Kashmir Circle-1, 2Nd Floor Aayakar Bank Ltd., Corporate Head Bhawan, Railhead Complex, Quarters, M. A. Road, Jammu. Srinagar. (Appellant) (Respondent)

For Appellant: Sh. S. S. Kanwal (D. R.)For Respondent: Written Submissions

Section 14ASection 40Section 40a

depreciation on wooden partitions as the case of Madras Auto Services P. Ltd. is distinguishable from the said case. 5. On the facts and circumstances whether the Ld. CIT(A) was right in deleting the disallowance u/s 40(a)(ia) on interest paid to JDA in view of the fact that TDS

MESERS MALWA MOTORS,BATHINDA vs. INCOME TAX OFFICER, WARD-1(3), BATHINDA

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 131/ASR/2018[2012-13]Status: DisposedITAT Amritsar27 Jun 2019AY 2012-13

Bench: Sh. Sanjay Arorai.T.A. No. 131/Asr/2018 Assessment Year: 2012-13

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. Charan Dass (D.R.)

Section 143(3)Section 271(1)(c)Section 274

depreciation at Rs.5,52,861. The assessment was completed u/s.143(3) on 29/1/2015 at an income of Rs.3,25,343, making three separate adjustments/additions aggregating to Rs.3,22,718, as under: 2 ITA Nos. 131/Asr/2018 (AY 2012-13) Malwa Motors v. ITO Particular Amount (Rs.) Remark (a) Credits in respected of commission & 1,59,747 Tax deducted at source labor

MESERS GRAND MUMTAZ RESORTS,KASHMIR vs. INCOME TAX OFFICER, WARD 3 (5), KASHMIR

In the result, the appeal filed by the assessee is partly allowed

ITA 314/ASR/2018[2012-13]Status: DisposedITAT Amritsar16 Jun 2022AY 2012-13

Bench: Sh. Kul Bharat

For Appellant: None (Written submission)For Respondent: Sh. Manpreet Singh Duggal, Sr, DR

TDS wherever applicable has been adequately deducted. 3. On circumstances and facts of the case, the worthy CIT (A) was not justified in upholding Ld. ITO’s view that replacement of existing worn out wooden flooring by fresh wooden flooring was a capital expenditure keeping in view the nature of business, cold weather and other condition in which the assessee

THE DY. COMMISSIONER OF INCOME-TAX,, JAMMU vs. M/S. CONTINENTAL CONSTRUCTION CO,, JAMMU ( J&K)

In the result, the appeal filed by the assessee is allowed as well as the appeal filed the Revenue Department is dismissed and Cross Objection also stands disposed off

ITA 27/ASR/2013[2009-10]Status: DisposedITAT Amritsar18 Jan 2019AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.38(Asr)/2013 Assessment Year:2009-10

For Appellant: Sh. R.L. Gupta (Ld. Adv.)For Respondent: Sh. Charan Dass (Ld. DR)

Section 142(1)Section 250(6)Section 32(1)Section 36(1)(iii)Section 40Section 40A(3)Section 68

depreciation and interest charges debited in the accounts never been considered by the Assessing Officer. It is undisputed fact that the working in the state of J&K is not congenial and all the time depends upon the natural calamities as well as terrorist activities, hence in the aforesaid circumstances, in our considered opinion the estimation of net profit rate

M/S. CONTINENTAL CONSTRUCTION CO.,,JAMMU vs. THE DY. COMMISSIONER OF INCOME-TAX (HQRS), JAMMU

In the result, the appeal filed by the assessee is allowed as well as the appeal filed the Revenue Department is dismissed and Cross Objection also stands disposed off

ITA 38/ASR/2013[2009-10]Status: DisposedITAT Amritsar15 Jan 2019AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.38(Asr)/2013 Assessment Year:2009-10

For Appellant: Sh. R.L. Gupta (Ld. Adv.)For Respondent: Sh. Charan Dass (Ld. DR)

Section 142(1)Section 250(6)Section 32(1)Section 36(1)(iii)Section 40Section 40A(3)Section 68

depreciation and interest charges debited in the accounts never been considered by the Assessing Officer. It is undisputed fact that the working in the state of J&K is not congenial and all the time depends upon the natural calamities as well as terrorist activities, hence in the aforesaid circumstances, in our considered opinion the estimation of net profit rate

M/S. JAMMU & KASHMIR PROJECTS CONSTRUCTION,JAMMU vs. THE ASSESSING OFFICER,, SRINAGAR

In the result, as I am in concurrence with conclusion and reasoning given in rest part of the order dated 12

ITA 101/ASR/2014[2009-10]Status: DisposedITAT Amritsar12 Jul 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. Nos. 100 & 101/Asr/2014 Assessment Years: 2007-08 & 2009-10

For Appellant: Sh. Abdul Rashid Dulloo (C.A.)For Respondent: Sh. Sandeep Chauhan, CIT-DR

Section 143(3)Section 40A(3)

TDS there-against in-as-much as bank, also following mercantile method of accounting, would, again, upon credit of interest to the assessee’s account, deduct tax at source. Not only therefore would the amount of interest gets crystallized, precluding the need for making an estimation, the assessee is also entitled to credit for tax deducted at source thereon

THE ASSTT. COMMISSIONER OF INCOME-TAX, SRINAGAR vs. M/S. J&K PROJECT CONSTRUCTION, SRINAGAR

In the result, as I am in concurrence with conclusion and reasoning given in rest part of the order dated 12

ITA 175/ASR/2014[2007-08]Status: DisposedITAT Amritsar12 Jul 2018AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. Nos. 100 & 101/Asr/2014 Assessment Years: 2007-08 & 2009-10

For Appellant: Sh. Abdul Rashid Dulloo (C.A.)For Respondent: Sh. Sandeep Chauhan, CIT-DR

Section 143(3)Section 40A(3)

TDS there-against in-as-much as bank, also following mercantile method of accounting, would, again, upon credit of interest to the assessee’s account, deduct tax at source. Not only therefore would the amount of interest gets crystallized, precluding the need for making an estimation, the assessee is also entitled to credit for tax deducted at source thereon