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64 results for “depreciation”+ Section 56(2)clear

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Key Topics

Section 14466Disallowance56Addition to Income56Depreciation47Section 250(6)42Natural Justice34Section 143(3)24Section 80I24Section 26319Section 145(3)

MAX FINANCIAL SERVICE LIMITED ,NAWANSHAHR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, the appeal of the assessee is therefore partly allowed

ITA 121/ASR/2020[2015-16]Status: DisposedITAT Amritsar31 Mar 2021AY 2015-16
For Appellant: Shri Deepak ChopraFor Respondent: Smt.Prabhjot Kaur, CIT
Section 143(3)Section 263

depreciation against the same. Issue No.2 : non-examination by the AO of the expenses claimed by the assessee 25. Taking up the next issue raised by the Ld. Pr.CIT, the same relates to non-examination by the AO of the claim of expenses by the assessee particularly, as per the Ld.Pr.CIT, in the backdrop of the fact that the assessee

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

Showing 1–20 of 64 · Page 1 of 4

14
Deduction14
Section 40A(3)12
ITA 407/ASR/2019[2015-16]Status: Disposed
ITAT Amritsar
07 Jul 2023
AY 2015-16

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

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

section 56(2)(viib).” I.T.A. No.407/Asr/2019 10 Assessment Year: 2015-16 b) Rameshwaram Strong Glass P Ltd. Vs ITO in ITA No. 172 ITD 571 (Jaipur Bench) dated 12.07.2018 “If assessee exercises option to value its shares by choosing particular valuation method specifically provided by law, then changing such method or adopting different method would be beyond powers of revenue

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 33/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 25/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 27/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 34/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 66/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 78/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVATE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 58/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 67/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 59/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 65/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 75/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 77/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 76/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 63/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 79/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 80/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 64/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 26/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

2,73,53,991/- was remitted to the bank account of M/s Narula Foods Pvt. Ltd. without appreciating the implication of seized documents evidencing suppression of sales. 3. Whether on the facts and circumstances of the case in law, the Ld.CIT(A) has erred in ignoring evidence of clear instance of suppression of sales on regular basis and restricting