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103 results for “depreciation”+ Section 10clear

Sorted by relevance

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Key Topics

Addition to Income86Section 12A78Section 14466Disallowance63Section 143(3)61Section 250(6)60Section 14859Depreciation55Natural Justice48Section 153A

MESERS IMPROVEMENT TRUST ,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(EXEMPTIONS), CHANDIGARH

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

ITA 307/ASR/2018[2014-15]Status: DisposedITAT Amritsar20 Sept 2023AY 2014-15

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

Section 11Section 13(8)Section 143(3)Section 2(15)Section 250Section 28

depreciation the income amount of Rs.6,09,41,640/- was claimed as exempt u/s I.T.A. No. 307/Asr/2018 5 Assessment Year: 2014-15 11 of the Act. So, the total income of the assessee was Nil. The assessment was framed u/s 143(3). In the assessment the assessee was rejected for claimed of exemption u/s 11 and 12 by invoking section

Showing 1–20 of 103 · Page 1 of 6

36
Deduction34
Section 1131

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 293/ASR/2015[2007-08]Status: DisposedITAT Amritsar24 Feb 2023AY 2007-08

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section 43(1), read with section 32, of the Income-tax Act, 1961 - Actual cost (Subsidy) - Assessment year 2008-09 - Whether Explanation 10

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 417/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section 43(1), read with section 32, of the Income-tax Act, 1961 - Actual cost (Subsidy) - Assessment year 2008-09 - Whether Explanation 10

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 291/ASR/2015[2004-05]Status: DisposedITAT Amritsar24 Feb 2023AY 2004-05

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section 43(1), read with section 32, of the Income-tax Act, 1961 - Actual cost (Subsidy) - Assessment year 2008-09 - Whether Explanation 10

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 471/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section 43(1), read with section 32, of the Income-tax Act, 1961 - Actual cost (Subsidy) - Assessment year 2008-09 - Whether Explanation 10

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 289/ASR/2015[2002-03]Status: DisposedITAT Amritsar24 Feb 2023AY 2002-03

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section 43(1), read with section 32, of the Income-tax Act, 1961 - Actual cost (Subsidy) - Assessment year 2008-09 - Whether Explanation 10

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 292/ASR/2015[2006-07]Status: DisposedITAT Amritsar24 Feb 2023AY 2006-07

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section 43(1), read with section 32, of the Income-tax Act, 1961 - Actual cost (Subsidy) - Assessment year 2008-09 - Whether Explanation 10

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 255/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section 43(1), read with section 32, of the Income-tax Act, 1961 - Actual cost (Subsidy) - Assessment year 2008-09 - Whether Explanation 10

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 294/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section 43(1), read with section 32, of the Income-tax Act, 1961 - Actual cost (Subsidy) - Assessment year 2008-09 - Whether Explanation 10

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 470/ASR/2015[2009-10]Status: DisposedITAT Amritsar24 Feb 2023AY 2009-10

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section 43(1), read with section 32, of the Income-tax Act, 1961 - Actual cost (Subsidy) - Assessment year 2008-09 - Whether Explanation 10

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 290/ASR/2015[2003-04]Status: DisposedITAT Amritsar24 Feb 2023AY 2003-04

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

depreciation could not be reduced - Held, yes [Paras 7 and 8] [In favour of assessee] ii) 52 taxmann.com 16 (Del) Asst. CIT vs. Richa Industries Ltd. Section 43(1), read with section 32, of the Income-tax Act, 1961 - Actual cost (Subsidy) - Assessment year 2008-09 - Whether Explanation 10

NAVODIA TIMES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

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 I.T.A. No.192/Asr/2022 8 Assessment Year: 2018-19 upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those

ATC LOGISTICAL SOLUTIONS PRIVATE LIMITED ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, appeal of the assessee ITA No

ITA 241/ASR/2023[2017-18]Status: DisposedITAT Amritsar31 Oct 2023AY 2017-18

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

Section 115JSection 139Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40ASection 40A(7)

10 to 11, the relevant paragraphs are extracted as below: “6. Ground No.5 is against addition of Rs. 19,52,559/- on account of payment of gratuity. The appellant has called it a double addition. 6.1 The AO has noted that an amount of Rs. 22,59,445/- was debited to P & L account under the head ‘Payments for gratuity

SHRI SACHIN KAPUR,JALANDHAR vs. INCOME TAX OFFICER WARD 3 (2), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 261/ASR/2022[2018-19]Status: DisposedITAT Amritsar10 Apr 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

10 of the said order is extracted as below: “6. We heard the rival submission and relied on the documents available in the records. The bench has already been taken the view in the case of Royal Furnishers Residency vs. CIT(A), in ITA No. 54/Asr/2022 date of order 20/12/2022 which are as under: - “4. Tersely we advert the fact

M/S. RAMCO ENGG WORKS ,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 253/ASR/2022[2019-20]Status: DisposedITAT Amritsar10 Apr 2023AY 2019-20

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

10 of the said order is extracted as below: “6. We heard the rival submission and relied on the documents available in the records. The bench has already been taken the view in the case of Royal Furnishers Residency vs. CIT(A), in ITA No. 54/Asr/2022 date of order 20/12/2022 which are as under: - “4. Tersely we advert the fact

RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. THE INCOME TAX OFFICE, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

ITA 230/ASR/2015[2005-06]Status: DisposedITAT Amritsar20 Sept 2023AY 2005-06

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

depreciation amount to Rs.44,10,065/- and amount to Rs.10,000/- for personal use of car and telephone. But the ld. CIT(A) upheld the observation of the ld. AO that the status of the assessee is a AOP due to not registered u/s 12AA of the Act. The status of the assessee was changed from registered to unregistered trust

SH. RAM SARAN DASS KISHORI LAL,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

ITA 275/ASR/2014[2006-07]Status: DisposedITAT Amritsar20 Sept 2023AY 2006-07

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

depreciation amount to Rs.44,10,065/- and amount to Rs.10,000/- for personal use of car and telephone. But the ld. CIT(A) upheld the observation of the ld. AO that the status of the assessee is a AOP due to not registered u/s 12AA of the Act. The status of the assessee was changed from registered to unregistered trust

SH. RAM SHARAN DASS,AMRITSAR. vs. THE JOINT COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

ITA 103/ASR/2014[2003-04]Status: DisposedITAT Amritsar20 Sept 2023AY 2003-04

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

depreciation amount to Rs.44,10,065/- and amount to Rs.10,000/- for personal use of car and telephone. But the ld. CIT(A) upheld the observation of the ld. AO that the status of the assessee is a AOP due to not registered u/s 12AA of the Act. The status of the assessee was changed from registered to unregistered trust

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR. vs. INCOME TAX OFFICER (EXEMPTIONS), AMRITSAR.

In the result, all the appeals of the assessee bearing ITA No

ITA 27/ASR/2017[2007-08]Status: DisposedITAT Amritsar20 Sept 2023AY 2007-08

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

depreciation amount to Rs.44,10,065/- and amount to Rs.10,000/- for personal use of car and telephone. But the ld. CIT(A) upheld the observation of the ld. AO that the status of the assessee is a AOP due to not registered u/s 12AA of the Act. The status of the assessee was changed from registered to unregistered trust

M/S RAM SARAN DASS KISHORI LAL CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD- (EXEMPTIONS), AMRITSAR

In the result, all the appeals of the assessee bearing ITA No

ITA 163/ASR/2020[2013-14]Status: DisposedITAT Amritsar20 Sept 2023AY 2013-14

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

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

depreciation amount to Rs.44,10,065/- and amount to Rs.10,000/- for personal use of car and telephone. But the ld. CIT(A) upheld the observation of the ld. AO that the status of the assessee is a AOP due to not registered u/s 12AA of the Act. The status of the assessee was changed from registered to unregistered trust