Search: depreciation

20 results for “depreciation”+ Section 35D(2)(c)clear

Sorted by relevance

Mumbai103 Delhi94 Chennai37 Ahmedabad37 Bangalore20 Raipur19 Hyderabad15 Chandigarh12 Kolkata11 Cochin8 Pune6 Visakhapatnam5 Rajkot5 Cuttack4 Guwahati3 Jaipur3 SC2 Karnataka2 Indore1 Agra1 Kerala1

Key Topics

Section 143(3)34 Section 36(1)(viia)32 Addition to Income18 Section 14815 Depreciation15 Disallowance15 Section 234B11 Section 115J11 Deduction11

INCOME-TAX OFFICER, WARD-1 , BELLARY vs. M/S. SOUTH WEST MINING LIMITED, BELLARY

In the result, appeal of the revenue is dismissed and CO filed by the assessee is dismissed

ITA 457/BANG/2023[2011-12]Status: DisposedITAT Bangalore08 Feb 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2011-12 Ito M/S. South West Mining Limited Aayakar Bhavan Staff Road Vidya Nagar Fort Bellary Near Talur Cross Karnataka Toranagallu Vs. Bellary 583 201 Karnataka Pan No : Aafcs9792M Appellant Respondent C.O. No.4/Bang/2023 (Arising Out Of Ita No.457/Bang/2023) Assessment Year: 2011-12 M/S. South West Mining Limited Ito Vs. Bellary 583 201 Ward-1 Karnataka Bellary Appellant Respondent Assessee By : Shri Rakesh Joshi, A.R. Revenue By : Ms. Neera Malhotra, D.R. Date Of Hearing : 20.12.2023 Date Of Pronouncement : 08.02.2024 O R D E R Per Chandra Poojari: This Appeal By Revenue & Co By Assessee Are Directed Against The Order Of Nfac For The Assessment Year 2011-12 Dated 21.4.2023 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”). The Revenue In This Appeal Raised Following Ground: “Whether The Ld. Cit(A) Is Justified On The Facts Of The Case & In Law, In Deleting The Addition Of Rs.287.72 Crores Claimed Towards “Mine Development Expenditure” U/S 37(1) In The Computation Of Income Which Was Not Routed Through The Profit & Loss Account.”

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 143(1)Section 143(3)Section 234B

INCOME-TAX OFFICER, WARD-1 , BELLARY vs. M/S. SOUTH WEST MINING LIMITED, BELLARY

INCOME-TAX OFFICER, WARD-1 , BELLARY vs. M/S. SOUTH WEST MINING LIMITED, BELLARY

M/S SERENDIPITY INFOLABS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

BOSCH LIMITED,BANGALORE vs. ACIT, BANGALORE

M/S THE HIMALAYA DRUG COMPANY,BANGALORE vs. DCIT, BANGALORE

SUBEX LIMITED,BANGALORE vs. DCIT, BANGALORE

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

ADDL.CI.T., BANGALORE vs. M/S CANARA BANK, BANGALORE

ADDL.CIT, BANGALORE vs. M/S CANARA BANK, BANGALORE

CANARA BANK,BANGALORE vs. ADDL.C.I.T., BANGALORE

CANARA BANK,BANGALORE vs. ADDL. C.I.T., BANGALORE

JCIT, BANGALORE vs. M/S CANARA BANK, BANGALORE

JCIT, BANGALORE vs. M/S CANARA BANK, BANGALORE

M/S. CANARA BANK,BANGALORE vs. ACIT, BANGALORE

CANARA BANK,BANGALORE vs. JCIT, BANGALORE

BIOCON LIMTIED,BANGALORE vs. CIT, BANGALORE

SHREE GAVI SIDDESHWARA MINERALS ,BANGALORE vs. DEPUTY COMMISSIONER OF INOCME TAX CENTRAL CIRCLE-1(2), BANGALORE

SHREE GAVI SIDDESHWARA MINERALS ,BANGALORE vs. DEPUTY COMMISSIONER OF INOCME TAX CENTRAL CIRCLE-1(2), BANGALORE

SHREE GAVI SIDDESHWARA MINERALS ,BANGALORE vs. DEPUTY COMMISSIONER OF INOCME TAX CENTRAL CIRCLE-1(2), BANGALORE

M/S SHREE GAVI SIDDESHWARA MINERALS ,BANGALORE vs. THE COMMISSIONE OF INCOME TAX (CENTRAL) , BANGALORE

SHREE GAVI SIDDESHWARA MINERALS ,BANGALORE vs. DEPUTY COMMISSIONER OF INOCME TAX CENTRAL CIRCLE-1(2), BANGALORE