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29 results for “depreciation”+ Section 80clear

Sorted by relevance

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Key Topics

Section 153A36Section 80I31Deduction27Addition to Income25Section 143(3)21Section 35A20Section 250(6)14House Property14Section 25013Natural Justice

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

80 IB (11 A) of the Act, should be allowed. 4. That the learned Commissioner of Income Tax (Appeals) has erred in law and on fact in sustaining a disallowance of a claim of deduction of a sum of Rs. 91,014/- claimed under section 80IB of the Act for F&B division by the assessee - appellant. I.T.A. Nos.288

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

Showing 1–20 of 29 · Page 1 of 2

13
Section 26312
Section 153B12
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

80 IB (11 A) of the Act, should be allowed. 4. That the learned Commissioner of Income Tax (Appeals) has erred in law and on fact in sustaining a disallowance of a claim of deduction of a sum of Rs. 91,014/- claimed under section 80IB of the Act for F&B division by the assessee - appellant. I.T.A. Nos.288

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

80 IB (11 A) of the Act, should be allowed. 4. That the learned Commissioner of Income Tax (Appeals) has erred in law and on fact in sustaining a disallowance of a claim of deduction of a sum of Rs. 91,014/- claimed under section 80IB of the Act for F&B division by the assessee - appellant. I.T.A. Nos.288

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

80 IB (11 A) of the Act, should be allowed. 4. That the learned Commissioner of Income Tax (Appeals) has erred in law and on fact in sustaining a disallowance of a claim of deduction of a sum of Rs. 91,014/- claimed under section 80IB of the Act for F&B division by the assessee - appellant. I.T.A. Nos.288

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

80 IB (11 A) of the Act, should be allowed. 4. That the learned Commissioner of Income Tax (Appeals) has erred in law and on fact in sustaining a disallowance of a claim of deduction of a sum of Rs. 91,014/- claimed under section 80IB of the Act for F&B division by the assessee - appellant. I.T.A. Nos.288

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

80 IB (11 A) of the Act, should be allowed. 4. That the learned Commissioner of Income Tax (Appeals) has erred in law and on fact in sustaining a disallowance of a claim of deduction of a sum of Rs. 91,014/- claimed under section 80IB of the Act for F&B division by the assessee - appellant. I.T.A. Nos.288

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

80 IB (11 A) of the Act, should be allowed. 4. That the learned Commissioner of Income Tax (Appeals) has erred in law and on fact in sustaining a disallowance of a claim of deduction of a sum of Rs. 91,014/- claimed under section 80IB of the Act for F&B division by the assessee - appellant. I.T.A. Nos.288

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

80 IB (11 A) of the Act, should be allowed. 4. That the learned Commissioner of Income Tax (Appeals) has erred in law and on fact in sustaining a disallowance of a claim of deduction of a sum of Rs. 91,014/- claimed under section 80IB of the Act for F&B division by the assessee - appellant. I.T.A. Nos.288

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

80 IB (11 A) of the Act, should be allowed. 4. That the learned Commissioner of Income Tax (Appeals) has erred in law and on fact in sustaining a disallowance of a claim of deduction of a sum of Rs. 91,014/- claimed under section 80IB of the Act for F&B division by the assessee - appellant. I.T.A. Nos.288

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

80 IB (11 A) of the Act, should be allowed. 4. That the learned Commissioner of Income Tax (Appeals) has erred in law and on fact in sustaining a disallowance of a claim of deduction of a sum of Rs. 91,014/- claimed under section 80IB of the Act for F&B division by the assessee - appellant. I.T.A. Nos.288

UNIVERSAL BIOMASS ENERGY PRIVATE LIMITED,GURUHARSAHAI vs. INCOME TAX OFFICER WARD-3(1), FEROZEPUR

In the result, the appeal of the assessee is allowed

ITA 267/ASR/2024[2018-19]Status: DisposedITAT Amritsar24 Jun 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 139(1)Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 246ASection 250Section 80I

depreciation), and the same was I.T.A. No. 267/Asr/2024 3 Assessment Year: 2018-19 processed u/s 143(1) on 20th February, 2020, by CPC, Bangalore, by disallowing the claim u/s 80IA(4)(iv) of Rs.5,61,39,920/-, (in absence of any audit report in form 10CCB on record). 3.1 In between, the case was selected for complete scrutiny under

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

section, or re-compute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned. 7 In view of the above, I have reasons to believe that income to the tune of Rs.4,32,80

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

section, or re-compute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned. 7 In view of the above, I have reasons to believe that income to the tune of Rs.4,32,80

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

80-1B of the Income Tax Act, 1961 whereas in the case under reference, the upholding of the addition would have resulted in payment of additional taxes. The appellant craves to amend or add any one or more grounds of appeal.” 3. Brief fact of the case is that the return of income in this case was filed through

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

80 days. The ld. DR had not made any strong objection against the condonation of delay. Accordingly, the delay for 14 days is condoned. 3. The assessee has taken the following grounds: “1. That in the facts and circumstances of the case and in law, the order passed by worthy PCIT -1 is arbitrary, whimsical, bad in law and deserves

M/S SHARP CHUKS AND MACHINES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

The appeal of the assessee is disposed of in the terms as above

ITA 169/ASR/2023[2017-18]Status: DisposedITAT Amritsar13 Sept 2023AY 2017-18

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

For Appellant: Sh. Rohit Kapoor, CA &For Respondent: Smt. Ratinder Kaur, Sr. DR
Section 1Section 115BSection 153(3)Section 250(6)Section 44ASection 69Section 69A

80,0000/- and in expenditure of building at Rs.81,95,0000/-. The Assessing Officer (In short “the AO”) has accepted the fact that the additional income derived by the appellant was out of the business carried out, however, while passing the order u/s 153(3) dated 20.09.2021, he has disputed the surrendered income amounting to Rs.81,95,000/- as being

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

80,160/- has been made in M/s Pioneer Sales. The assessee has not deducted tax u/s 194C of the I.T. Act on payment of Truck Hire Charges and the entire payment has been made in cash. On being questioned it was submitted by the 6 Gurjinder Singh v. Pr.CIT assessee that whenever there was need for transportation of goods

SHRI RJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 137/ASR/2022[2007-08]Status: DisposedITAT Amritsar24 May 2023AY 2007-08

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 85/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI RAJAN BATRA, JALANDHAR

In the result, the ITA No

ITA 113/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 153ASection 153BSection 250(6)Section 80

depreciation in the absence of any plausible explanation by the assessee. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.24,95,894/- on account of disallowance of unsubstantiated expenses in P&L A/c, in the absence of any evidence in support of Profit 8s Loss