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301 results for “depreciation”+ Deductionclear

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Key Topics

Section 80I52 Addition to Income43 Section 143(3)37 Deduction35 Depreciation31 Section 14729 Disallowance27 Section 14820 Section 143(2)16 Section 263

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 299/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh16 Dec 2024AY 2018-2019

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri T.N. Singla, C.AFor Respondent: Shri Rohit Sharma, CIT DR

Section 143(3)Section 263Section 80ISection 92C

deduction of depreciation u/s 32 and other deductions allowable as per the Income Tax Act/ Rules to compute total income

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

Showing 1–20 of 301 · Page 1 of 16

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16

Section 271(1)(c)16

In the result, the appeal of the assessee is allowed

ITA 300/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh16 Dec 2024AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri T.N. Singla, C.AFor Respondent: Shri Rohit Sharma, CIT DR

Section 143(3)Section 263Section 80ISection 92C

deduction of depreciation u/s 32 and other deductions allowable as per the Income Tax Act/ Rules to compute total income

M/S PAGRO FROZEN FOODS PVT. LTD.,CHANDIGARH vs. ITO, W-2(3), CHANDIGARH

The appeal of the Assessee is dismissed

ITA 1076/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh31 Jul 2024AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 143(3)Section 250Section 253

deduct the same in arriving the correct depreciate value by deducting the same from actual cost of asset/assets. Per contra

M/S FASTWAY TRANSMISSION (P) LTD.,CHANDIGARH vs. DCIT, CC-II, CHANDIGARH

In the result the captioned appeals of the assessee are

ITA 139/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh28 Apr 2020AY 2012-13

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019

deduction on account of depreciation on Capital Assets and reads as under: Section 32 of the Income Tax Act. “Depreciation

M/S FASTWAY TRANSMISSION (P) LTD.,CHANDIGARH vs. ACIT, CHANDIGARH

In the result the captioned appeals of the assessee are

ITA 547/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh28 Apr 2020AY 2013-14

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019

deduction on account of depreciation on Capital Assets and reads as under: Section 32 of the Income Tax Act. “Depreciation

M/S FASTWAY TRANSMISSION (P) LTD.,CHANDIGARH vs. DCIT, CC-II, CHANDIGARH

In the result the captioned appeals of the assessee are

ITA 140/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh28 Apr 2020AY 2015-16

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019

deduction on account of depreciation on Capital Assets and reads as under: Section 32 of the Income Tax Act. “Depreciation

ACIT,CIRCLE-2(1), CHANDIGARH vs. M/S FASTWAY TRANSMISSIONS PVT.LTD., CHANDIGARH

In the result, appeals filed by the Revenue and Cross objections filed by

ITA 315/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh25 Mar 2021AY 2016-17

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita Nos. 315 & 316/Chd/2020 िनधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Acit, M/S Fastway Transmissions Pvt. Ltd., बनाम Circle-2(1), Plot No.17, Industrial Area-1, Chandigarh Chandigarh

For Appellant: Shri Ashwani Kumar, CA &For Respondent: Smt. C.Chandrakanta, CIT

Section 143(3)Section 14A

deduction of the corresponding expenditure either in the shape of depreciation or in the shape of revenue expenditure, under no circumstances

ACIT-CIRCLE-2(1), CHANDIGARH vs. M/S FASTWAY TRANSMISSIONS PVT.LTD.,, CHANDIGARH

In the result, appeals filed by the Revenue and Cross objections filed by

ITA 316/CHANDI/2020[2017-18]Status: DisposedITAT Chandigarh25 Mar 2021AY 2017-18

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita Nos. 315 & 316/Chd/2020 िनधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Acit, M/S Fastway Transmissions Pvt. Ltd., बनाम Circle-2(1), Plot No.17, Industrial Area-1, Chandigarh Chandigarh

For Appellant: Shri Ashwani Kumar, CA &For Respondent: Smt. C.Chandrakanta, CIT

Section 143(3)Section 14A

deduction of the corresponding expenditure either in the shape of depreciation or in the shape of revenue expenditure, under no circumstances

M/S MSJ BATH FITTINGS & ACCESSORIES PVT. LTD.,MANIMAJRA vs. ACIT, CHANDIGARH

The appeal of the assessee is allowed for statistical purposes

ITA 775/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh29 Nov 2018AY 2012-13

Bench: Or At The Time Of Hearing Of Appeal, With The Permission Of The Hon'Ble Income Tax Appellate Tribunal, Chandigarh.” 3. The Above Grounds Are General In Nature & Needs No Adjudication.

For Appellant: Shri Vineet Krishan, AdvFor Respondent: Shri Manjit Singh, Sr.DR

Section 1Section 250(6)Section 32Section 32(1)

depreciation on the additions made in plant and machinery during the year. The appellant is a manufacturing company and as per Section 32 sub-section 1 explanation 5 the provisions of section 32 shall apply whether or not the appellant had claimed deduction

M/S ASPEE SONS,BADDI vs. DCIT, CIRCLE, PARWANOO

In the result, appeal of Assessee is allowed

ITA 914/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh26 Nov 2020AY 2015-16

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Smt. Meenakshi Vohra, Addl. CIT

deduction u/s 80IC, unclaimed additional depreciation on Plant & Machinery purchased during the year is to be reduced and said depreciation

M/S DEEPAK ELECTRONICS,SOLAN vs. ITO, WARD, SOLAN

In the result, appeal of the assessee is allowed

ITA 496/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh16 Nov 2021AY 2012-13

For Appellant: Shri Raj Kumar, CAFor Respondent: Dr. Ranjit Kaur, Sr. DR

Section 143(1)Section 143(3)Section 154Section 80I

deduction of depreciation which they wanted to utilize in the subsequent years was directed to be reduced from the profit

KHANNA INFRABUILD PRIVATE LIMITED 2000-1A, SUKHDEV NAGAR FEROZEPUR ROAD, LUDHIANA,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

ITA 679/CHANDI/2023[2019-2020]Status: DisposedITAT Chandigarh28 Jun 2024AY 2019-2020

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

deduction," then no depreciation is allowed to the assessee. It was submitted that the assessee had filed its return of income

KHANNA INFRABUILD PRIVATE LIMITED ,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-2, LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

ITA 668/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh28 Jun 2024AY 2018-2019

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

deduction," then no depreciation is allowed to the assessee. It was submitted that the assessee had filed its return of income

KHANNA INFRABUILD PRIVATE LIMITED ,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-2 LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

ITA 663/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh28 Jun 2024AY 2017-2018

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

deduction," then no depreciation is allowed to the assessee. It was submitted that the assessee had filed its return of income

DCIT, SANGRUR vs. M/S H.M. STEEL LTD., SANGRUR

In the result, this appeal of the Revenue is partly allowed

ITA 584/CHANDI/2014[2010-11]Status: DisposedITAT Chandigarh05 Nov 2018AY 2010-11

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं Ita No. 366/Chd/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. N.K.Garg, AdvocateFor Respondent: Smt. Chanderkanta, Sr.DR

Section 234BSection 80Section 80ISection 8O

depreciation, while determining the profits and gains from the industrial undertaking, should not be deducted because the allowance of depreciation

ACIT, SANGRUR vs. M/S H.M.STEELS LTD, DIRBA

In the result, this appeal of the Revenue is partly allowed

ITA 1101/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh05 Nov 2018AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं Ita No. 366/Chd/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. N.K.Garg, AdvocateFor Respondent: Smt. Chanderkanta, Sr.DR

Section 234BSection 80Section 80ISection 8O

depreciation, while determining the profits and gains from the industrial undertaking, should not be deducted because the allowance of depreciation

M/S H.M. STEEL LTD.,SANGRUR vs. ADDL. CIT, SANGRUR

In the result, this appeal of the Revenue is partly allowed

ITA 366/CHANDI/2013[2008-09]Status: DisposedITAT Chandigarh05 Nov 2018AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं Ita No. 366/Chd/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. N.K.Garg, AdvocateFor Respondent: Smt. Chanderkanta, Sr.DR

Section 234BSection 80Section 80ISection 8O

depreciation, while determining the profits and gains from the industrial undertaking, should not be deducted because the allowance of depreciation

DCIT, SANGRUR vs. M/S H.M. STEEL LTD., SANGRUR

In the result, this appeal of the Revenue is partly allowed

ITA 585/CHANDI/2013[2008-09]Status: DisposedITAT Chandigarh05 Nov 2018AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं Ita No. 366/Chd/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. N.K.Garg, AdvocateFor Respondent: Smt. Chanderkanta, Sr.DR

Section 234BSection 80Section 80ISection 8O

depreciation, while determining the profits and gains from the industrial undertaking, should not be deducted because the allowance of depreciation

DCIT, SANGRUR vs. M/S H.M. STEEL LTD., SANGRUR

In the result, this appeal of the Revenue is partly allowed

ITA 583/CHANDI/2014[2009-10]Status: DisposedITAT Chandigarh05 Nov 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं Ita No. 366/Chd/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. N.K.Garg, AdvocateFor Respondent: Smt. Chanderkanta, Sr.DR

Section 234BSection 80Section 80ISection 8O

depreciation, while determining the profits and gains from the industrial undertaking, should not be deducted because the allowance of depreciation

H.M. STEELS LTD.,SANGRUR vs. ACIT, SANGRUR

In the result, this appeal of the Revenue is partly allowed

ITA 590/CHANDI/2014[2010-11]Status: DisposedITAT Chandigarh05 Nov 2018AY 2010-11

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं Ita No. 366/Chd/2013 "नधा"रण वष" / Assessment Year : 2008-09

For Appellant: Sh. N.K.Garg, AdvocateFor Respondent: Smt. Chanderkanta, Sr.DR

Section 234BSection 80Section 80ISection 8O

depreciation, while determining the profits and gains from the industrial undertaking, should not be deducted because the allowance of depreciation