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.

133 results for “depreciation”+ Section 5clear

Sorted by relevance

Mumbai5,671Delhi5,046Chennai2,049Bangalore1,890Kolkata1,262Ahmedabad745Hyderabad459Pune381Jaipur361Karnataka321Chandigarh234Raipur198Surat196Cochin172Indore162Amritsar133Visakhapatnam111Cuttack106Lucknow98Rajkot96SC96Telangana75Nagpur67Jodhpur65Ranchi46Guwahati42Patna40Panaji33Calcutta32Kerala31Dehradun31Agra22Allahabad20Punjab & Haryana13Jabalpur12Varanasi9Orissa9Rajasthan6Gauhati2A.K. SIKRI N.V. RAMANA1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1S. B. SINHA MARKANDEY KATJU1Tripura1Himachal Pradesh1

Key Topics

Addition to Income89Section 12A87Section 14466Disallowance66Section 250(6)62Section 14861Section 143(3)59Depreciation58Natural Justice47Section 153A

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 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 issue before the bench by a cross appeal. Being aggrieved on the order of the appellate authorityboth the parties has challenged the appeal order before us. 5

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

Showing 1–20 of 133 · Page 1 of 7

36
Section 1135
Deduction32
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 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 issue before the bench by a cross appeal. Being aggrieved on the order of the appellate authorityboth the parties has challenged the appeal order before us. 5

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 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 issue before the bench by a cross appeal. Being aggrieved on the order of the appellate authorityboth the parties has challenged the appeal order before us. 5

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 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 issue before the bench by a cross appeal. Being aggrieved on the order of the appellate authorityboth the parties has challenged the appeal order before us. 5

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

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 issue before the bench by a cross appeal. Being aggrieved on the order of the appellate authorityboth the parties has challenged the appeal order before us. 5

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 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 issue before the bench by a cross appeal. Being aggrieved on the order of the appellate authorityboth the parties has challenged the appeal order before us. 5

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 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 issue before the bench by a cross appeal. Being aggrieved on the order of the appellate authorityboth the parties has challenged the appeal order before us. 5

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 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 issue before the bench by a cross appeal. Being aggrieved on the order of the appellate authorityboth the parties has challenged the appeal order before us. 5

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 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 issue before the bench by a cross appeal. Being aggrieved on the order of the appellate authorityboth the parties has challenged the appeal order before us. 5

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 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 issue before the bench by a cross appeal. Being aggrieved on the order of the appellate authorityboth the parties has challenged the appeal order before us. 5

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 3, FEROZEPUR vs. MEASAGE SUKHBIR AGRO ENERGY LIMITED , FEROZEPUR

In the result, the appeal ITA No

ITA 405/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

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

Section 139(1)Section 139(5)Section 139(9)Section 143(3)Section 154Section 249(4)Section 250(6)Section 32Section 32(1)

5 to Section 32(l)(ii) of the Act and Explanation was not applicable to clause (iia) of Section 32(1) of the Act. (viii) The CIT(A) erred in ignoring the fact that additional depreciation

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, FEROZEPUR vs. MEASAGE SUKHBIR AGRO ENERGY LIMITED, FEROZEPUR

In the result, the appeal ITA No

ITA 406/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

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

Section 139(1)Section 139(5)Section 139(9)Section 143(3)Section 154Section 249(4)Section 250(6)Section 32Section 32(1)

5 to Section 32(l)(ii) of the Act and Explanation was not applicable to clause (iia) of Section 32(1) of the Act. (viii) The CIT(A) erred in ignoring the fact that additional depreciation

MESERS GRAND MUMTAZ RESORTS,KASHMIR vs. INCOME TAX OFFICER, WARD 3 (5), KASHMIR

In the result, the appeal filed by the assessee is partly allowed

ITA 314/ASR/2018[2012-13]Status: DisposedITAT Amritsar16 Jun 2022AY 2012-13

Bench: Sh. Kul Bharat

For Appellant: None (Written submission)For Respondent: Sh. Manpreet Singh Duggal, Sr, DR
Section 143(3)

section 143(3) of IT Act.Following additions made to his returned income of Rs.13,98,726/-& upheld by worthy CIT(A) 4 Grand Mumtaz Resorts v. ITO a) Addition of 1,02,350/- towards disallowance of 5% of expenses under various heads like misc. expenses, petrol & lubricants, staff welfare etc. etc. for want of sufficient vouchers etc. b) Expenditure

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. M/S SURJIT SINGH AND CO, AMRITSAR

In the result, the appeal filed by the Revenue is rejected

ITA 16/ASR/2018[2014-15]Status: DisposedITAT Amritsar31 Jan 2023AY 2014-15

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

Section 40A(3)

depreciation @ 9% of turnover declared by the assessee in the return of income; without appreciating the facts that the assessee did not produce documentary evidences in support of genuineness of claim of site charges/labour charges. 2. Whether on the facts and the circumstances of the case and in law, the Ld. CIT(A) was justified in not appreciating the fact

WALIA CONSTRUCATION COMPANY ,PATHANKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee ITA No

ITA 139/ASR/2023[2017-18]Status: DisposedITAT Amritsar21 Aug 2023AY 2017-18

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

Section 143Section 143(3)Section 263

5% on the expenses. The ld. AO accepted the rate of depreciation of the assessee. The ld. PCIT by invoking the section

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-3, FEROZEPUR vs. MEASAGE OM SONS MARKETING PRIVATE LIMITED, FARIDKOT

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

ITA 407/ASR/2019[2015-16]Status: DisposedITAT Amritsar07 Jul 2023AY 2015-16

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

Section 143(3)Section 250(6)Section 37(1)Section 56(2)(viib)

5,28,924/- was made on account of depreciation claimed on trucks in excess of 15% as the assessee has claimed depreciation at the rate of 40% but the ld. AO restricted the claim to 15%. 3.4. The appeal was filed before the ld. CIT(A), Bathinda by challenging the assessment order. The part relief was allowed and only

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. MEASAGE BHAGWATI LACTO VEGETARIAN EXPORTS (P) LIMITED, FEROZEPUR CANTT

In the result, the appeal filed by the Revenue is dismissed

ITA 1/ASR/2020[2016-17]Status: DisposedITAT Amritsar17 Feb 2023AY 2016-17

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

For Appellant: None (Written submission)For Respondent: Sh. Rohit Mehra, CIT DR
Section 36Section 36(1)(vii)

depreciation was claimed at the rates provided in the Companies Law at Rs. 1,17,10,417/-, whereas in the computation of total income, the same was calculated at Rs. 3,55,17,746/- and it was also stated that the assessee has claimed bad debts amounting to Rs. 1,98,63,037/- being debts due from M/s Royal Wings

SHRI AMRITPAL SINGH (PROP),JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, JALANDHAR

In the result, appeal of the assessee ITA No

ITA 425/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

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

Section 110Section 263Section 54D

5:-Vide ground of appeal No.5, the assessee objects to the assumption of power by the worthy PCIT-1, Jalandhar on the pretext that as only photocopies of agreement to sell were filed. It is pertinently submitted here that the documents in original were never requisitioned by the PCIT while conducting enquiry in the matter concerned in proceedings under section

M/S. SURYA AUTOMOBILES PRIVATE LIMITED,ABOHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, appeal is allowed for statistical purposes

ITA 348/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Mar 2025AY 2014-15

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayaftfrcf ^T./Ita No. 348/Asr/2023 / Assessment Year : 2014-15 Surya Automobiles Pvt The Dcit, <Shh Circle Ii, Ltd., Near Dav Campus, Bhatinda Hanumangarh Road, Abohar ^|41<^H./Pan No: Aafcs271 In Ul^^Ff/Respondent Appellant

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Mrs. Neelam Sharma, Sr.DR
Section 143(3)Section 271Section 44

Depreciation vide para 2 of A.O. ' Rs. 168397/- Interest in term of section 14(a) of the Act. Rs. 344431/- Service tax Incentive receipt. Rs. 18,82,009/- Non capitalization of interest on borrowed funds for construction of building vide para 5

SHRI KANAV KHANNA,,AMRITSAR. vs. THE ASSTT. COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, the ground no- G of appeal of the assessee is dismissed

ITA 77/ASR/2015[2010-11]Status: DisposedITAT Amritsar04 Jul 2022AY 2010-11

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

For Appellant: Sh. R. K. Magow, CAFor Respondent: Sh. Rahul Dhawan, CIT-DR
Section 10(37)Section 143(2)Section 143(3)Section 194LSection 250(6)

5. He further relied on the order of CIT(A) in page no.10 which is extracted as follows:- “18. The Punjab Land Revenue Act requires the Local Land Revenue Authorities to levy and collect revenue in respect of agricultural lands based upon the crop cultivated, in respect of each crop /Fazal. For the period between 2006 to 2009 the assessee