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202 results for “depreciation”+ Section 1aclear

Sorted by relevance

Mumbai366 Delhi274 Bangalore202 Chennai153 Jaipur48 Chandigarh47 Kolkata42 Ahmedabad33 Raipur22 Hyderabad21 Karnataka19 Pune19 Cochin15 SC15 Indore11 Nagpur7 Telangana6 Jodhpur4 Panaji3 Cuttack3 Surat3 Guwahati2 Visakhapatnam1 Punjab & Haryana1 ASHOK BHAN DALVEER BHANDARI1 Rajkot1 Lucknow1 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 Calcutta1 Orissa1

Key Topics

Section 10A136 Section 14A91 Section 143(3)80 Disallowance67 Addition to Income67 Section 4051 Deduction51 Transfer Pricing27 Section 133A25 Section 148

M/S. FIBERLINK SOFTWARE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 2703/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Dec 2021AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K

For Appellant: Shri K. Nageswar Rao, AdvocateFor Respondent: Dr. Manjunath Karkaihalli, CIT (DR)

Section 234BSection 234CSection 253Section 271(1)(c)

depreciation u. 32(1A) of the Act would not arise for consideration. In other words, section 32(1A) of the Act introduced

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

Showing 1–20 of 202 · Page 1 of 11

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25

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

ITA 2846/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 133(6)Section 143(3)Section 144CSection 144C(5)Section 92C(3)

depreciation on the same in the year in which such asset is put to use. 11. Disallowance under section 40(a)(ia) of the Act for short deduction of tax — Rs. 17,562,147 a) The Ld. AO has erred in disallowing an amount of Rs. 17,562,147 under section 40(a)(ia) of the Act for short-deduction

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2135/BANG/2018[2010-11]Status: DisposedITAT Bangalore14 Nov 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &

Section 32(1)(ii)Section 35ESection 37

depreciation, one in by way of ground No.1 as above and another one by way of this ground. 17. Next common ground in ITA Nos.2137 & 2138/18 for the AYs 2013-14 & 2014-15 is with regard to disallowance being the interest on TDS made by the assessee u/s 37 of the Act. The Assessee has paid interest on delayed payment

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2138/BANG/2018[2013-14]Status: DisposedITAT Bangalore14 Nov 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &

Section 32(1)(ii)Section 35ESection 37

depreciation, one in by way of ground No.1 as above and another one by way of this ground. 17. Next common ground in ITA Nos.2137 & 2138/18 for the AYs 2013-14 & 2014-15 is with regard to disallowance being the interest on TDS made by the assessee u/s 37 of the Act. The Assessee has paid interest on delayed payment

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2136/BANG/2018[2011-12]Status: DisposedITAT Bangalore14 Nov 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &

Section 32(1)(ii)Section 35ESection 37

depreciation, one in by way of ground No.1 as above and another one by way of this ground. 17. Next common ground in ITA Nos.2137 & 2138/18 for the AYs 2013-14 & 2014-15 is with regard to disallowance being the interest on TDS made by the assessee u/s 37 of the Act. The Assessee has paid interest on delayed payment

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2139/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &

Section 32(1)(ii)Section 35ESection 37

depreciation, one in by way of ground No.1 as above and another one by way of this ground. 17. Next common ground in ITA Nos.2137 & 2138/18 for the AYs 2013-14 & 2014-15 is with regard to disallowance being the interest on TDS made by the assessee u/s 37 of the Act. The Assessee has paid interest on delayed payment

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2137/BANG/2018[2012-13]Status: DisposedITAT Bangalore14 Nov 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &

Section 32(1)(ii)Section 35ESection 37

depreciation, one in by way of ground No.1 as above and another one by way of this ground. 17. Next common ground in ITA Nos.2137 & 2138/18 for the AYs 2013-14 & 2014-15 is with regard to disallowance being the interest on TDS made by the assessee u/s 37 of the Act. The Assessee has paid interest on delayed payment

M/S. KARNATAKA POWER CORPORATION LIMITED,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 11(5) PRESENTLY CIRCLE 4(1)(1), BENGALURU

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

ITA 282/BANG/2017[2002 - 2003]Status: DisposedITAT Bangalore11 Jan 2021

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Narendra Sharma, AdvocateFor Respondent: Sri.Kannan Narayanan, JCIT-DR

Section 115JSection 143Section 143(3)Section 154Section 263

Depreciation to be carried forward Rs.135,38,91,829.” 5. Consequent to the rectification order, no deduction u/s 80IA of the I.T.Act was allowed and additionally set off of 5 M/s.Karnataka Power Corporation Limited. brought forward loss was reduced by Rs.80.55 crore. The A.O. held that “……….As per the provisions of section 80A(2) and section 80B(5) and also

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2328/BANG/2016[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

depreciation claimed on software imported for in house utilization and treated as part of block of assets should be allowed, despite the same being in the nature of royalty as per Explanation to section 9(1)(vi) of the Act and no TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1218/BANG/2014[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

depreciation claimed on software imported for in house utilization and treated as part of block of assets should be allowed, despite the same being in the nature of royalty as per Explanation to section 9(1)(vi) of the Act and no TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2335/BANG/2016[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

depreciation claimed on software imported for in house utilization and treated as part of block of assets should be allowed, despite the same being in the nature of royalty as per Explanation to section 9(1)(vi) of the Act and no TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1220/BANG/2014[2012-13]Status: DisposedITAT Bangalore21 Jun 2019AY 2012-13

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

depreciation claimed on software imported for in house utilization and treated as part of block of assets should be allowed, despite the same being in the nature of royalty as per Explanation to section 9(1)(vi) of the Act and no TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1217/BANG/2014[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

depreciation claimed on software imported for in house utilization and treated as part of block of assets should be allowed, despite the same being in the nature of royalty as per Explanation to section 9(1)(vi) of the Act and no TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1216/BANG/2014[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

depreciation claimed on software imported for in house utilization and treated as part of block of assets should be allowed, despite the same being in the nature of royalty as per Explanation to section 9(1)(vi) of the Act and no TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1219/BANG/2014[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

depreciation claimed on software imported for in house utilization and treated as part of block of assets should be allowed, despite the same being in the nature of royalty as per Explanation to section 9(1)(vi) of the Act and no TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2336/BANG/2016[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

depreciation claimed on software imported for in house utilization and treated as part of block of assets should be allowed, despite the same being in the nature of royalty as per Explanation to section 9(1)(vi) of the Act and no TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1215/BANG/2014[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

depreciation claimed on software imported for in house utilization and treated as part of block of assets should be allowed, despite the same being in the nature of royalty as per Explanation to section 9(1)(vi) of the Act and no TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2337/BANG/2016[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

depreciation claimed on software imported for in house utilization and treated as part of block of assets should be allowed, despite the same being in the nature of royalty as per Explanation to section 9(1)(vi) of the Act and no TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2338/BANG/2016[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

depreciation claimed on software imported for in house utilization and treated as part of block of assets should be allowed, despite the same being in the nature of royalty as per Explanation to section 9(1)(vi) of the Act and no TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2339/BANG/2016[2012-13]Status: DisposedITAT Bangalore21 Jun 2019AY 2012-13

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA

Section 201(1)Section 9(1)(vi)

depreciation claimed on software imported for in house utilization and treated as part of block of assets should be allowed, despite the same being in the nature of royalty as per Explanation to section 9(1)(vi) of the Act and no TDS u/s 194 of the Act having been deducted, section 40(a)(i) of the Act?" [Question