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67 results for “depreciation”+ Section 120(4)(b)clear

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Key Topics

Section 26321Section 143(3)15Section 80I9Addition to Income9Section 1486Section 143(2)6Section 2536Section 153A4Section 544Deduction

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

ITA 663/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21
For Respondent: \nShri Suraj Bhan Nain, Advocate

120 taxmann.co\nm 400 has held as under :\n\n40\n\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains

SAMAY SINGH,YAMUNANAGAR vs. ITO-WARD (5), YAMUNANAGAR

ITA 435/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

Showing 1–20 of 67 · Page 1 of 4

3
Disallowance2

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

ITA 153/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

JAGPAL SINGH,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), CHANDIGARH, CHANDIGARH

ITA 1184/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

SAT PAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), , CHANDIGARH

ITA 243/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

M/S YOGRAJ CHAUDHARY,YAMUNA NAGAR vs. ITO, WARD-5, YAMUNA NAGAR

ITA 116/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

ITA 208/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-2018

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

ITA 1043/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh11 Nov 2025AY 2012-13

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

BHUPINDER SINGH,AMBALA vs. INCOME TAX OFFICER, W-1, AMBALA, AMBALA

ITA 528/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15
For Respondent: \nShri Suraj Bhan Nain, Advocate

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

ITA 92/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

AVTAR SINGH,VILLAGE MANAKPUR THAKUR DASS vs. ITO WARD-1, INCOME TAX OFFICE

ITA 656/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

ANJU,MOHALI vs. INCOME TAX OFFICER WARD 6 (1) , MOHALI

ITA 563/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

SH. KULBIR SINGH S/O SH. JAGIR SINGH,PINJORE vs. ITO, WARD 2, PANCHKULA

ITA 641/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

ITA 165/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

ITA 458/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

SARVAN SINGH,AMBALA vs. INCOME TAX OFFICER-WARD 4, AMBALA

ITA 458/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

SH. PARDEEP KUMAR,AMBALA vs. ITO, WARD-3, AMBALA

ITA 275/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

SH. PARGAT SINGH,PANIPAT vs. ITO, WARD -1, KAITHAL

ITA 180/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: \nShri Navdeep Monga, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

SH. RAM LAL,CHANDIGARH vs. ITO, WARD-6(1), CHANDIGARH

ITA 317/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

120 taxmann.co\nm 400 has held as under :\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business

SH. AJIT SINGH,PINJORE vs. ITO, WARD-1, PANCHKULA

ITA 539/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Respondent: \nShri Suraj Bhan Nain, Advocate

120 taxmann.co\nm 400 has held as under :\n40\n7. Before dealing with the contentions, relevant portion of the circular is quoted\nbelow:\n'46. Rationalizing the provisions of taxation of interest received on delayed\ncompensation or on enhanced compensation.\n46.1 The existing provisions of Income-tax Act provide that income chargeable under\nthe head \"Profits and gains of business