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8 results for “depreciation”+ Section 200clear

Sorted by relevance

Mumbai771Delhi675Bangalore294Ahmedabad181Chennai181Kolkata148Jaipur133Hyderabad92Cochin66Pune63Chandigarh51Raipur41Cuttack39Visakhapatnam30Indore26Karnataka23Surat23Lucknow20Rajkot20Ranchi17Dehradun10Amritsar8Telangana8Guwahati8SC7Jodhpur7Agra6Kerala6Nagpur4Allahabad4Panaji4Jabalpur2Patna2S. B. SINHA MARKANDEY KATJU1Rajasthan1Punjab & Haryana1ASHOK BHAN DALVEER BHANDARI1Varanasi1Calcutta1

Key Topics

Section 12A45Section 1120Section 143(3)17Section 14810Addition to Income6Depreciation6Disallowance6Section 2505Exemption5Section 80I

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

200/- on account of car repaired and maintenance expenses Rs.475269/-, depreciation amount of Rs.6744/- and Rs.9189/- and ad hoc disallowance of entertainment expenses Rs.10,000/- has no basis and without finding any proper lacuna in the books of accounts of assessee. 4. The ld. CIT DR vehemently argued and relied on the order of the ld. CIT(A). The specific

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

4
Section 2633

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

200/- on account of car repaired and maintenance expenses Rs.475269/-, depreciation amount of Rs.6744/- and Rs.9189/- and ad hoc disallowance of entertainment expenses Rs.10,000/- has no basis and without finding any proper lacuna in the books of accounts of assessee. 4. The ld. CIT DR vehemently argued and relied on the order of the ld. CIT(A). The specific

M/S.PUNJAB INSTITURE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 304/ASR/2017[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

200/- on account of car repaired and maintenance expenses Rs.475269/-, depreciation amount of Rs.6744/- and Rs.9189/- and ad hoc disallowance of entertainment expenses Rs.10,000/- has no basis and without finding any proper lacuna in the books of accounts of assessee. 4. The ld. CIT DR vehemently argued and relied on the order of the ld. CIT(A). The specific

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

In the result, the ITA No

ITA 306/ASR/2017[2010-11]Status: DisposedITAT Amritsar31 Jan 2023AY 2010-11

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

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

200/- on account of car repaired and maintenance expenses Rs.475269/-, depreciation amount of Rs.6744/- and Rs.9189/- and ad hoc disallowance of entertainment expenses Rs.10,000/- has no basis and without finding any proper lacuna in the books of accounts of assessee. 4. The ld. CIT DR vehemently argued and relied on the order of the ld. CIT(A). The specific

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

In the result, the ITA No

ITA 305/ASR/2017[2009-10]Status: DisposedITAT Amritsar31 Jan 2023AY 2009-10

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

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

200/- on account of car repaired and maintenance expenses Rs.475269/-, depreciation amount of Rs.6744/- and Rs.9189/- and ad hoc disallowance of entertainment expenses Rs.10,000/- has no basis and without finding any proper lacuna in the books of accounts of assessee. 4. The ld. CIT DR vehemently argued and relied on the order of the ld. CIT(A). The specific

M/S SWARAN NURSING HOME ,AMRITSAR vs. DCIT, CIRCLE-V, AMRITSAR

In the result, the assessee’s appeal is partly allowed

ITA 217/ASR/2017[2012-13]Status: DisposedITAT Amritsar16 Feb 2018AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 217(Asr)/2017 Assessment Year: 2012-13 [Pan: Aapfs 3760E]

For Appellant: Sh. Satish Bansal (C.A.)For Respondent: Smt. Balwinder Kaur (D.R.)
Section 143(3)Section 37(1)

200/- The assessee furnishing no satisfactory answer as to why the same was not to be capitalized, the stated expenditure was disallowed for being not revenue in nature, a postulate of section 37(1). The same was confirmed in appeal; the assessee failing to improve its’ case before him in any manner, even as he, accepting the assessee’s argument

THE INCOME TAX OFFICER, SAMBA vs. SH. ASHOK KUMAR SHARMA, SAMBA

In the result, the appeal of the revenue in Ground nos

ITA 475/ASR/2016[2013-14]Status: DisposedITAT Amritsar17 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14

Section 143(3)Section 250(6)Section 40Section 80I

200/-, v) addition on account 40A(3) amount to Rs 16,30,510/- vi) addition on account unexplained credit amount of Rs 33 lakh, vii) addition of unexplained investment amount to Rs. 11,37,300/- and Rs. 5,56,800/- out of depreciation allowance and viii) disallowance U/s 40A(3) amount to Rs. 8,38,000/-.Being aggrieved the assessee

SH. GURJINDER SINGH,AMRITSAR vs. PR. COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee is allowed

ITA 185/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 Mar 2023AY 2014-15

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Smt. Balwinder Kaur, CIT DR
Section 194CSection 263

Section 263 it will be observed that the AO had already made due enquiries and verification of all those points on the basis of which the Pr.CIT has passed the order u/s 263. Hence the assessment order framed by AO after making all the requisite enquiries and verification and with full application of mind was neither erroneous nor prejudicial