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127 results for “depreciation”+ Section 11(5)clear

Sorted by relevance

Mumbai4,690Delhi4,341Bangalore1,728Chennai1,638Kolkata1,012Ahmedabad646Hyderabad421Jaipur350Pune335Karnataka257Chandigarh211Raipur194Surat169Indore145Amritsar127Cochin127Visakhapatnam104Cuttack97Lucknow81SC79Rajkot75Telangana58Jodhpur54Nagpur50Ranchi41Guwahati34Panaji26Dehradun22Allahabad21Kerala20Patna20Agra18Calcutta17Varanasi9Orissa7Punjab & Haryana6Rajasthan6Jabalpur4Gauhati2D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1Tripura1A.K. SIKRI N.V. RAMANA1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 12A92Addition to Income85Disallowance65Section 14862Section 14462Section 143(3)54Depreciation54Section 250(6)53Natural Justice46Section 153A

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 596/ASR/2016[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10

5) of section 11, after the expiry of one year from the end of the ITA 596/Amr/2016 11 previous year in which such asset is acquired or the 31st day of March, 1992, whichever is later:] Provided also that nothing contained in sub-clause (iv) or sub-clause (v) 79[or sub-clause (vi) or sub-clause (via)] shall apply

SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

ITA 530/ASR/2009[]Status: DisposedITAT Amritsar16 Aug 2021

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

Showing 1–20 of 127 · Page 1 of 7

36
Deduction34
Section 1133
Section 10
Section 12A
Section 2
Section 80
Section 80G
Section 80G(5)(iii)

11 contention of the Assessee on the reasoning that the SGPC has been formed for the benefit for Sikh Community only. c. Finance Act, 1999 has inserted a new sub section (5B) in section 80G. Memorandum explaining finance bill appearing at 152 CTR 156 (statutes) at page no. 178 gives detailed reasons for inserting of sub-section (5B) in section

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

MESERS SHRI SWAMI SHANKARNATH PARVAT CHARITABLE AND WELFARE TRUST ,KAPURTHALA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, the assessee appeal is allowed

ITA 602/ASR/2018[2018-19]Status: DisposedITAT Amritsar21 Sept 2021AY 2018-19

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

Section 12A

5. We have considered the rival contention of the parties and perused the material available on record, including the judgments cited at bar during the course of hearing by both the parties. Undoubtedly the stated objects of the assessee trust as mentioned by the CIT exemption in the order of the as under “The stated aims and objects

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

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

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 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 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

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

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

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 43(1) Explanation-10 was upheldthe order of the ld. AO by the ld. CIT(A). The assessee has challenged

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 43(1) Explanation-10 was upheldthe order of the ld. AO by the ld. CIT(A). The assessee has challenged

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 43(1) Explanation-10 was upheldthe order of the ld. AO by the ld. CIT(A). The assessee has challenged

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 43(1) Explanation-10 was upheldthe order of the ld. AO by the ld. CIT(A). The assessee has challenged

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 43(1) Explanation-10 was upheldthe order of the ld. AO by the ld. CIT(A). The assessee has challenged

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 43(1) Explanation-10 was upheldthe order of the ld. AO by the ld. CIT(A). The assessee has challenged

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 43(1) Explanation-10 was upheldthe order of the ld. AO by the ld. CIT(A). The assessee has challenged

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 43(1) Explanation-10 was upheldthe order of the ld. AO by the ld. CIT(A). The assessee has challenged

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 43(1) Explanation-10 was upheldthe order of the ld. AO by the ld. CIT(A). The assessee has challenged