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 9(1)(vii)clear

Sorted by relevance

Mumbai1,172Delhi1,164Bangalore487Chennai400Kolkata207Ahmedabad160Chandigarh100Hyderabad89Jaipur78Karnataka60Pune43Raipur42Amritsar40Indore38Surat37Lucknow33Cochin33Rajkot22SC21Guwahati20Cuttack20Ranchi20Visakhapatnam15Telangana11Jodhpur9Nagpur9Kerala8Agra7Dehradun6Calcutta4Patna3Panaji2Rajasthan1Jabalpur1Punjab & Haryana1ASHOK BHAN DALVEER BHANDARI1Allahabad1

Key Topics

Section 1433Depreciation3Addition to Income2

THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE

ITAT/71/2018HC Calcutta15 Nov 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 142Section 143Section 143(3)Section 147Section 260A

9 of this section along with the return of income filed under sub- section (1) of section 139 or along with the return of income furnished in response to a notice under clause (i) of sub-section (1) of section 142. (5) Save as otherwise provided in this section, all other provisions of this Act shall apply to every assessee

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)

9) of the Act? c) Whether on the facts and circumstances of the case and in law, the Learned Income Tax Appellate Tribunal, “C” Bench, was justified in reversing the finding of CIT (Appeals) in deleting the addition of Rs. 1

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

Section 143(3) of the Income Tax Act, 1961 (hereinafter Page 5 of 77 referred to as ‘the Act, 1961’) relating to the assessment year 2006-07. 6. In appeal filed by the respondent ITC before the CIT[Appeal], the appeal was allowed and the receipt of the aforesaid amount of Rs.32.42 crores was held to be a capital receipt

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)

vii) of the Act? (II) Whether on the facts and in the circumstances of the case the assessee could claim enhanced depreciation after the introduction of Explanation 5 to Section 32(1) of the Income Tax Act, 1961?” 3. Heard learned counsel for the parties and perused the paper books. Both the learned counsel for the parties jointly state that