BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

100 results for “depreciation”+ Section 11clear

Sorted by relevance

Mumbai4,330Delhi4,155Bangalore1,634Chennai1,521Kolkata829Ahmedabad603Hyderabad362Jaipur331Pune297Karnataka245Chandigarh182Raipur165Indore125Cochin109Amritsar100Visakhapatnam88SC80Lucknow78Surat70Telangana58Rajkot53Ranchi52Jodhpur52Cuttack39Nagpur35Guwahati23Kerala20Calcutta17Panaji16Patna16Allahabad10Dehradun10Agra9Orissa7Punjab & Haryana7Rajasthan6Varanasi6Jabalpur4Gauhati2A.K. SIKRI N.V. RAMANA1ASHOK BHAN DALVEER BHANDARI1Tripura1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 12A87Addition to Income86Section 14466Disallowance66Section 14863Section 143(3)62Section 250(6)57Depreciation56Natural 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 100 · Page 1 of 5

36
Section 1135
Deduction34

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)

11 of the Act was duly rejected and added with total income. Being aggrieved on the order of the ld. AO the assessee filed the appeal before the ld. CIT(A). The I.T.A. No. 103/Asr/2014 & 6 ors 5 ld. CIT(A) partly allowed the appeal. The relief was granted related to addition of depreciation amount to Rs.44

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 161/ASR/2020[2011-12]Status: DisposedITAT Amritsar20 Sept 2023AY 2011-12

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

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

11 of the Act was duly rejected and added with total income. Being aggrieved on the order of the ld. AO the assessee filed the appeal before the ld. CIT(A). The I.T.A. No. 103/Asr/2014 & 6 ors 5 ld. CIT(A) partly allowed the appeal. The relief was granted related to addition of depreciation amount to Rs.44

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)

11 of the Act was duly rejected and added with total income. Being aggrieved on the order of the ld. AO the assessee filed the appeal before the ld. CIT(A). The I.T.A. No. 103/Asr/2014 & 6 ors 5 ld. CIT(A) partly allowed the appeal. The relief was granted related to addition of depreciation amount to Rs.44

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)

11 of the Act was duly rejected and added with total income. Being aggrieved on the order of the ld. AO the assessee filed the appeal before the ld. CIT(A). The I.T.A. No. 103/Asr/2014 & 6 ors 5 ld. CIT(A) partly allowed the appeal. The relief was granted related to addition of depreciation amount to Rs.44

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)

11 of the Act was duly rejected and added with total income. Being aggrieved on the order of the ld. AO the assessee filed the appeal before the ld. CIT(A). The I.T.A. No. 103/Asr/2014 & 6 ors 5 ld. CIT(A) partly allowed the appeal. The relief was granted related to addition of depreciation amount to Rs.44

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)

11 of the Act was duly rejected and added with total income. Being aggrieved on the order of the ld. AO the assessee filed the appeal before the ld. CIT(A). The I.T.A. No. 103/Asr/2014 & 6 ors 5 ld. CIT(A) partly allowed the appeal. The relief was granted related to addition of depreciation amount to Rs.44

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 162/ASR/2020[2012-13]Status: DisposedITAT Amritsar20 Sept 2023AY 2012-13

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

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

11 of the Act was duly rejected and added with total income. Being aggrieved on the order of the ld. AO the assessee filed the appeal before the ld. CIT(A). The I.T.A. No. 103/Asr/2014 & 6 ors 5 ld. CIT(A) partly allowed the appeal. The relief was granted related to addition of depreciation amount to Rs.44

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

11 expenses on bank charges on bank guarantee, maintenance of two units u/s 80IB all the issues are adjudicated in favour of the assessee. So, the revenue has challenged this ground before the bench. The depreciation on capital subsidy section

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

11 expenses on bank charges on bank guarantee, maintenance of two units u/s 80IB all the issues are adjudicated in favour of the assessee. So, the revenue has challenged this ground before the bench. The depreciation on capital subsidy section

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

11 expenses on bank charges on bank guarantee, maintenance of two units u/s 80IB all the issues are adjudicated in favour of the assessee. So, the revenue has challenged this ground before the bench. The depreciation on capital subsidy section

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

11 expenses on bank charges on bank guarantee, maintenance of two units u/s 80IB all the issues are adjudicated in favour of the assessee. So, the revenue has challenged this ground before the bench. The depreciation on capital subsidy section

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

11 expenses on bank charges on bank guarantee, maintenance of two units u/s 80IB all the issues are adjudicated in favour of the assessee. So, the revenue has challenged this ground before the bench. The depreciation on capital subsidy section

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

11 expenses on bank charges on bank guarantee, maintenance of two units u/s 80IB all the issues are adjudicated in favour of the assessee. So, the revenue has challenged this ground before the bench. The depreciation on capital subsidy section

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

11 expenses on bank charges on bank guarantee, maintenance of two units u/s 80IB all the issues are adjudicated in favour of the assessee. So, the revenue has challenged this ground before the bench. The depreciation on capital subsidy section

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

11 expenses on bank charges on bank guarantee, maintenance of two units u/s 80IB all the issues are adjudicated in favour of the assessee. So, the revenue has challenged this ground before the bench. The depreciation on capital subsidy section

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

11 expenses on bank charges on bank guarantee, maintenance of two units u/s 80IB all the issues are adjudicated in favour of the assessee. So, the revenue has challenged this ground before the bench. The depreciation on capital subsidy section

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

11 expenses on bank charges on bank guarantee, maintenance of two units u/s 80IB all the issues are adjudicated in favour of the assessee. So, the revenue has challenged this ground before the bench. The depreciation on capital subsidy section

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES,,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the ITA No

ITA 581/ASR/2015[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made out of entertainment expenses. Against the order of the ld. AO,assessee had filed an appeal before

M/S. PUNJAB INSTITUTE OF MEDICAL SCIENCES ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 303/ASR/2017[2007-08]Status: DisposedITAT Amritsar31 Jan 2023AY 2007-08

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

Section 11Section 12ASection 143(3)Section 148Section 250

11 of the Act. In ITA No. 581/Asr/2015 for A.Y. 2008-09 only the expenses are disallowed amount of Rs.4,75,269/- depreciation disallowed Rs.6744 and Rs.9189 and further adhoc disallowance Rs.10,000/- was made out of entertainment expenses. Against the order of the ld. AO,assessee had filed an appeal before