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68 results for “depreciation”+ Section 45clear

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Key Topics

Section 14466Disallowance59Addition to Income59Section 14849Depreciation48Natural Justice36Section 250(6)34Section 3625Section 143(3)23Section 80I

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 considering the nature of assets. The issue was already covered by the order of assessee’s own case in ITAT-Amritsar Bench, ITA No-415/Asr/2009 date of pronouncement 27/06/2012 in paragraph no 22. We relied on the order of coordinate bench &upheld the order of the ld. CIT(A). I.T.A. Nos.288 to 294/Asr/2015 38 15.1. In the result

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

Showing 1–20 of 68 · Page 1 of 4

20
Section 139(1)19
Deduction16
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 considering the nature of assets. The issue was already covered by the order of assessee’s own case in ITAT-Amritsar Bench, ITA No-415/Asr/2009 date of pronouncement 27/06/2012 in paragraph no 22. We relied on the order of coordinate bench &upheld the order of the ld. CIT(A). I.T.A. Nos.288 to 294/Asr/2015 38 15.1. In the result

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 considering the nature of assets. The issue was already covered by the order of assessee’s own case in ITAT-Amritsar Bench, ITA No-415/Asr/2009 date of pronouncement 27/06/2012 in paragraph no 22. We relied on the order of coordinate bench &upheld the order of the ld. CIT(A). I.T.A. Nos.288 to 294/Asr/2015 38 15.1. In the result

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 considering the nature of assets. The issue was already covered by the order of assessee’s own case in ITAT-Amritsar Bench, ITA No-415/Asr/2009 date of pronouncement 27/06/2012 in paragraph no 22. We relied on the order of coordinate bench &upheld the order of the ld. CIT(A). I.T.A. Nos.288 to 294/Asr/2015 38 15.1. In the result

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 considering the nature of assets. The issue was already covered by the order of assessee’s own case in ITAT-Amritsar Bench, ITA No-415/Asr/2009 date of pronouncement 27/06/2012 in paragraph no 22. We relied on the order of coordinate bench &upheld the order of the ld. CIT(A). I.T.A. Nos.288 to 294/Asr/2015 38 15.1. In the result

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 considering the nature of assets. The issue was already covered by the order of assessee’s own case in ITAT-Amritsar Bench, ITA No-415/Asr/2009 date of pronouncement 27/06/2012 in paragraph no 22. We relied on the order of coordinate bench &upheld the order of the ld. CIT(A). I.T.A. Nos.288 to 294/Asr/2015 38 15.1. In the result

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 considering the nature of assets. The issue was already covered by the order of assessee’s own case in ITAT-Amritsar Bench, ITA No-415/Asr/2009 date of pronouncement 27/06/2012 in paragraph no 22. We relied on the order of coordinate bench &upheld the order of the ld. CIT(A). I.T.A. Nos.288 to 294/Asr/2015 38 15.1. In the result

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 considering the nature of assets. The issue was already covered by the order of assessee’s own case in ITAT-Amritsar Bench, ITA No-415/Asr/2009 date of pronouncement 27/06/2012 in paragraph no 22. We relied on the order of coordinate bench &upheld the order of the ld. CIT(A). I.T.A. Nos.288 to 294/Asr/2015 38 15.1. In the result

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 considering the nature of assets. The issue was already covered by the order of assessee’s own case in ITAT-Amritsar Bench, ITA No-415/Asr/2009 date of pronouncement 27/06/2012 in paragraph no 22. We relied on the order of coordinate bench &upheld the order of the ld. CIT(A). I.T.A. Nos.288 to 294/Asr/2015 38 15.1. In the result

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 considering the nature of assets. The issue was already covered by the order of assessee’s own case in ITAT-Amritsar Bench, ITA No-415/Asr/2009 date of pronouncement 27/06/2012 in paragraph no 22. We relied on the order of coordinate bench &upheld the order of the ld. CIT(A). I.T.A. Nos.288 to 294/Asr/2015 38 15.1. In the result

SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee ITA No

ITA 6/ASR/2021[2010-11]Status: DisposedITAT Amritsar26 Jul 2023AY 2010-11

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

Section 143(3)Section 147Section 148Section 250Section 54Section 54F

45 of the Act. 2.1 Accordingly, proceedings u/s 147/148 of the Act were initiated for the assessment year 2007-08 and while framing the assessment proceedings for the assessment year 2007-08 on 22.07.2016 vide order passed u/s 143(3)/147 of the Income Tax Act, 1961 the Assessing Officer inter alia observed that the above said sale consideration

SH. PRATAP SINGH SAMRA,,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 189/ASR/2017[2008-09]Status: DisposedITAT Amritsar19 Apr 2022AY 2008-09

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

For Appellant: Sh. NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 133(6)Section 147Section 148Section 250(6)

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned” From the plain reading of the section 147 it is clear that the AO was well within the powers to assess the cash deposits deposited in the bank of Baroda. The Appellant has submitted an agreement to sell as additional evidence at the time

SMT. AMITA NARANG,DELHI vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, the assessee’s appeal is dismissed

ITA 385/ASR/2016[2007-08]Status: DisposedITAT Amritsar25 Mar 2019AY 2007-08

Bench: Sh. Sanjay Arorai.T.A. No. 385/Asr/2016 Assessment Year: 2007-08

For Appellant: Sh. K. R. Jain (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 45Section 48

45 of the Act, reads as under in its relevant part: ‘48. Mode of computation. The income chargeable under the head “Capital gains” shall be computed by deducting from the full value of the consideration received or accruing as a result of the transfer of the capital asset the following amounts, namely:— (i) expenditure incurred wholly and exclusively in connection

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)

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 upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

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

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 upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

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

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 upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD - 1 (1) , JALANDHAR

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

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

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

Section 143(1)Section 250o

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 upon fulfilment of particular conditions, would qualify as allowable deductions: failure I.T.A. Nos. 8 & 9/Asr/2023 8 A. Y.: 2018-19 & 2019-20 by the assessee

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

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

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

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

Section 143(1)Section 250o

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 upon fulfilment of particular conditions, would qualify as allowable deductions: failure I.T.A. Nos. 8 & 9/Asr/2023 8 A. Y.: 2018-19 & 2019-20 by the assessee

KAY SWITCGEARS INDIA PRIVATE LIMITED,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

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

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

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

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 upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

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

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

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

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 upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable