BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

3 results for “depreciation”+ Section 36(1)(vii)clear

Sorted by relevance

Mumbai951Delhi890Bangalore382Chennai276Ahmedabad130Kolkata126Chandigarh70Jaipur62Karnataka52Hyderabad52Raipur37Amritsar34Indore30Ranchi28Pune26Rajkot24Lucknow22Guwahati18Cochin18Surat17SC14Cuttack11Kerala9Telangana8Jodhpur7Dehradun6Nagpur5Calcutta3Visakhapatnam2Patna2Rajasthan1ASHOK BHAN DALVEER BHANDARI1Jabalpur1

Key Topics

Depreciation2Addition to Income2

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. KESORAM INDUSTRIES LTD.

The appeal is dismissed

ITA/131/2018HC Calcutta22 May 2024

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 28Section 32(1)Section 36(1)(vii)

Section 36(1)(vii) of the Act? (II) Whether on the facts and in the circumstances of the case the assessee could claim enhanced depreciation

PRINCIPAL COMM OF INCOME TAX, ASANSOL vs. M/S EASTERN COALFIELDS LTD

Accordingly, the appeal fails and it is dismissed

ITAT/230/2017HC Calcutta14 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 260Section 32Section 40A(9)

36,94,328/- which was processed under section 143(1) on 08.01.2004. The assessment was taken up for scrutiny and accordingly notice under section 143(2) was issued on 07.10.2004. Subsequently, notice under section 142(1) along with a questionnaire was issued on 31.12.2004, the case was discussed with the authorized representative of the assessee. The Assessing Officer on considering

PRINCIPAL COMMISSIONER OF INCOME TAX -3, KOLKATA vs. M/S. ITC LIMITED

Appeal is allowed to the extent indicated

ITA/125/2018HC Calcutta27 Jun 2024

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

36]; Page 45 of 77 V. [1999] 3 SCC 127 (Oberoi Hotel Pvt. Ltd. Vs. Commissioner of Income Tax, [paras 7 & 11]; VI. [1991] 2 SCC 180 (Puran Singh Sahni vs. Smt. Sundari Bhagwandas Kripalani & Ors.); [paras 12 to 19, 24 and 30]; VII. [2007] 290 ITR 562 : 2007 SCC OnLine MP 699 : (2007) 209 CTR 115 (Eastern Air Products