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3 results for “depreciation”+ Section 194Hclear

Sorted by relevance

Mumbai90Delhi71Chennai32Bangalore29Hyderabad14Ahmedabad13Kolkata12Karnataka8Indore6Pune4Surat3Allahabad3Chandigarh3Jaipur3Raipur2Rajkot2Patna1

Key Topics

Depreciation3Disallowance3Addition to Income3Section 6(1)(iii)2Section 14A2Section 111A2Section 115J2Section 234B2Section 1152

M/S CHITTOSHO MOTORS,PATIALA vs. THE ADDL COMMISSIONER OF INCOME TAX, PATIALA

Appeal of the assessee is allowed for statistical purposes

ITA 343/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh22 May 2018AY 2011-12

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2011-12

For Appellant: Shri. Tej Mohan SinghFor Respondent: Smt. Chandrakanta
Section 194H

Depreciation resulting in an addition of Rs. 1,83,363/- which is arbitrary and unjustified. 3. That the Ld. CIT(A) has further erred in upholding the disallowance of Rs. 6,68,601/- being 10% of the expenses as against Rs. 13,37,202/- being 20% of the expenses claimed under the heads Business Promotion, Festival, Staff Welfare, Tea & Cold

M/S PUNJAB CHEMICALS & CROP. PROTECTION LTD.,CHANDIGARH vs. ADDL. CIT, CHANDIGARH

The appeals of the assessee are allowed for statistical purposes

Short Term Capital Gains2
Deduction2
ITA 60/CHANDI/2013[2008-09]Status: Disposed
ITAT Chandigarh
23 Jul 2018
AY 2008-09

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2008-09

For Appellant: Shri. Anil KhannaFor Respondent: Mrs. Mona Mohanty
Section 111ASection 115Section 115JSection 14ASection 234BSection 6(1)(iii)

194H. In the opinion of the DRP, the correct TDS section is Sec. 192 as commission for these non executive directors partakes the colour of salary. The definition of salary in Section 15 & 16 of the Act includes "commission" as part of "salary". This being the case, the A.O. is directed to examine whether in respect to non executive directors

PUNJAB CHEMICALS & CROP. PROTECTION LTD.,CHANDIGARH vs. DCIT, CHANDIGARH

The appeals of the assessee are allowed for statistical purposes

ITA 100/CHANDI/2014[2009-10]Status: DisposedITAT Chandigarh23 Jul 2018AY 2009-10

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2008-09

For Appellant: Shri. Anil KhannaFor Respondent: Mrs. Mona Mohanty
Section 111ASection 115Section 115JSection 14ASection 234BSection 6(1)(iii)

194H. In the opinion of the DRP, the correct TDS section is Sec. 192 as commission for these non executive directors partakes the colour of salary. The definition of salary in Section 15 & 16 of the Act includes "commission" as part of "salary". This being the case, the A.O. is directed to examine whether in respect to non executive directors