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8 results for “depreciation”+ Section 801Bclear

Sorted by relevance

Mumbai87Delhi34Indore8Bangalore8Ahmedabad5Chennai5Kolkata3Hyderabad3Kerala1Pune1Lucknow1Amritsar1Jaipur1

Key Topics

Section 153A12Disallowance8Section 80I6Depreciation6Addition to Income6Natural Justice6Condonation of Delay6Section 804Section 139(1)2

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 312/BANG/2020[2012-13]Status: DisposedITAT Bangalore24 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Pradeep Kumar, CIT(DR) (Written submissions) &
Section 153A

Depreciation) debited to that profit and loss account on the ground that the appellant did not justify the expenditure claimed. The conclusion of authorities below being wholly erroneous, without any basis and purely adhoc is to be rejected and the disallowance as made/sustained is to be deleted. ITA Nos.307 to 312/Bang/2020 Shri K.G. Krishna, Bangalore Page

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

ITA 310/BANG/2020[2010-11]Status: DisposedITAT Bangalore24 Jun 2022AY 2010-11

Shri Chandra Poojari & Smt. Beena Pillai

Deduction2
Set Off of Losses2
Bench:
For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Pradeep Kumar, CIT(DR) (Written submissions) &
Section 153A

Depreciation) debited to that profit and loss account on the ground that the appellant did not justify the expenditure claimed. The conclusion of authorities below being wholly erroneous, without any basis and purely adhoc is to be rejected and the disallowance as made/sustained is to be deleted. ITA Nos.307 to 312/Bang/2020 Shri K.G. Krishna, Bangalore Page

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

ITA 311/BANG/2020[2011-12]Status: DisposedITAT Bangalore24 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Pradeep Kumar, CIT(DR) (Written submissions) &
Section 153A

Depreciation) debited to that profit and loss account on the ground that the appellant did not justify the expenditure claimed. The conclusion of authorities below being wholly erroneous, without any basis and purely adhoc is to be rejected and the disallowance as made/sustained is to be deleted. ITA Nos.307 to 312/Bang/2020 Shri K.G. Krishna, Bangalore Page

K. G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 307/BANG/2020[2007-08]Status: DisposedITAT Bangalore24 Jun 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Pradeep Kumar, CIT(DR) (Written submissions) &
Section 153A

Depreciation) debited to that profit and loss account on the ground that the appellant did not justify the expenditure claimed. The conclusion of authorities below being wholly erroneous, without any basis and purely adhoc is to be rejected and the disallowance as made/sustained is to be deleted. ITA Nos.307 to 312/Bang/2020 Shri K.G. Krishna, Bangalore Page

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 308/BANG/2020[2008-09]Status: DisposedITAT Bangalore24 Jun 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Pradeep Kumar, CIT(DR) (Written submissions) &
Section 153A

Depreciation) debited to that profit and loss account on the ground that the appellant did not justify the expenditure claimed. The conclusion of authorities below being wholly erroneous, without any basis and purely adhoc is to be rejected and the disallowance as made/sustained is to be deleted. ITA Nos.307 to 312/Bang/2020 Shri K.G. Krishna, Bangalore Page

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 309/BANG/2020[2009-10]Status: DisposedITAT Bangalore24 Jun 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri Pradeep Kumar, CIT(DR) (Written submissions) &
Section 153A

Depreciation) debited to that profit and loss account on the ground that the appellant did not justify the expenditure claimed. The conclusion of authorities below being wholly erroneous, without any basis and purely adhoc is to be rejected and the disallowance as made/sustained is to be deleted. ITA Nos.307 to 312/Bang/2020 Shri K.G. Krishna, Bangalore Page

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1(2), BENGALURU vs. M/S. PURVANKARA PROJECTS LIMITED, BENGALURU

In the result, the appeals of the revenue are allowed for statistical purposes

ITA 348/BANG/2021[2011-12]Status: DisposedITAT Bangalore08 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Pradeep Kumar, CIT(DR)(ITAT), BengaluruFor Respondent: Shri Padamchand Khincha, CA
Section 139(1)Section 80Section 80I

801B of the IT Act (iii) Project wise detailed profit and loss account of IT Act for all the years starting from AY 2010-11 to 2017-18 6. The AO observed that the assessee has just submitted the computation of profitability of individual projects u/s 80IB regarding the maintenance of separate accounts of the eligible projects. However

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1(2), BANGALORE vs. M/S. PURVANKARA PROJECTS LIMITED, BENGALURU

In the result, the appeals of the revenue are allowed for statistical purposes

ITA 347/BANG/2021[2010-11]Status: DisposedITAT Bangalore08 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Pradeep Kumar, CIT(DR)(ITAT), BengaluruFor Respondent: Shri Padamchand Khincha, CA
Section 139(1)Section 80Section 80I

801B of the IT Act (iii) Project wise detailed profit and loss account of IT Act for all the years starting from AY 2010-11 to 2017-18 6. The AO observed that the assessee has just submitted the computation of profitability of individual projects u/s 80IB regarding the maintenance of separate accounts of the eligible projects. However