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.

4 results for “depreciation”+ Section 45clear

Sorted by relevance

Mumbai1,969Delhi1,875Bangalore823Chennai572Kolkata381Ahmedabad320Jaipur163Hyderabad142Raipur127Chandigarh103Pune102Karnataka88Indore72Amritsar56Visakhapatnam42Lucknow38Ranchi35Surat34Rajkot34Cuttack30Cochin29SC25Jodhpur25Guwahati22Nagpur21Telangana16Kerala9Allahabad6Dehradun6Varanasi5Calcutta4Agra3Patna3A.K. SIKRI N.V. RAMANA1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Orissa1Panaji1Rajasthan1

Key Topics

Section 26310Section 143(3)4Section 260A3Section 80I3Section 14A3Deduction2Addition to Income2

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

45, the amount chargeable to income-tax as income of such specified entity under that sub-section which is attributable to the capital asset being transferred by the specified entity, calculated in the prescribed manner:] Provided ………: Provided ……… Provided ………. Provided ………. Provided ………. Provided ………. Provided ………. [Explanation. - For the purposes of this section,- (i)"foreign currency……….; (ii)the conversion of Indian currency into foreign

PRINCIPAL COMMISSIONER OF INCOME TAX -4, KOLKATA vs. M/S. RELIANCE CHEMOTEX INDUSTRIES LTD

In the result, the appeal filed by the revenue stands

ITAT/308/2018HC Calcutta17 Feb 2022

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

Section 14A
Section 260A

45,778/- on account of additional depreciation made by the assessing officer without citing any cogent reason merely by stating that the findings of the CIT (Appeals) was not rebutted by the department before it whereas the fact was that the department relied on the finding made by the assessing officer in the assessment order? (iii) Whether on the facts

M/S C AND E LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX KOLKATA 4 KOLKATA

In the result, the appeal filed by the assessee is allowed and the order

ITAT/135/2023HC Calcutta02 Aug 2023

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

Section 143(3)Section 260ASection 263Section 801CSection 80I

45,790/-. The assessee claimed a deduction under Section 80IC of the Act in respect of its Unit IV being the 7th year of such claim and 2nd year from the date when the assessee made substantial expansion. The date of substantial expansion as mentioned in Form 10CCB is November 13, 2012 relevant to the Financial Year

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S BRITANNIA INDUSTRIES LTD

Accordingly, the appeal fails and is dismissed

ITAT/211/2022HC Calcutta23 Dec 2022

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

Section 142(1)Section 143(2)Section 143(3)Section 260ASection 263Section 35

Section 35, in the sub column A1 the figure debited to the statement of profit and loss has been shown as ITAT NO. 211 OF 2022 REPORTABLE Page 7 of 10 Rs. 219,556,764/- in column A(ii)the amount admissible (net depreciation and asset written off) Rs. 206, 111,599/- has been mentioned. In column