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8 results for “depreciation”+ Section 251clear

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Key Topics

Section 145(3)14Addition to Income8Section 250(6)7Section 153A7Section 697Disallowance7Section 1482

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

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

ITA 356/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 Sept 2023AY 2006-07

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

Section 147Section 148Section 250

depreciation made was incorrect. Therefore, we are of the view that there is no finding given by the Tribunal in the order dated 25th October 2002 which would enable the Assessing Officer to extend the period of limitation as provided under Section 150 of the Act for the purpose of issuing impugned notice in respect of Assessment Year

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 251/ASR/2017[2008-09]Status: Disposed
ITAT Amritsar
10 Oct 2022
AY 2008-09

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

Section 145(3)Section 153ASection 250(6)Section 69

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

M/S MOVIE BOX RECORDS P LTD ,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 252/ASR/2017[2009-10]Status: DisposedITAT Amritsar10 Oct 2022AY 2009-10

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

Section 145(3)Section 153ASection 250(6)Section 69

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 253/ASR/2017[2010-11]Status: DisposedITAT Amritsar10 Oct 2022AY 2010-11

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

Section 145(3)Section 153ASection 250(6)Section 69

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 254/ASR/2017[2011-12]Status: DisposedITAT Amritsar10 Oct 2022AY 2011-12

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

Section 145(3)Section 153ASection 250(6)Section 69

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 255/ASR/2017[2012-13]Status: DisposedITAT Amritsar10 Oct 2022AY 2012-13

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

Section 145(3)Section 153ASection 250(6)Section 69

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 256/ASR/2017[2013-14]Status: DisposedITAT Amritsar10 Oct 2022AY 2013-14

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

Section 145(3)Section 153ASection 250(6)Section 69

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

D.C.I.T , CENTRAL CIRCLE - II,, JALANDHAR vs. M/S MOVIE BOX RECORDS PVT. LTD., JALANDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 263/ASR/2017[2011-12]Status: DisposedITAT Amritsar10 Oct 2022AY 2011-12

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

Section 145(3)Section 153ASection 250(6)Section 69

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more