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124 results for “depreciation”+ Section 2(47)(v)clear

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Key Topics

Section 80I40Section 13(3)27Section 26324Addition to Income24Section 143(3)22Section 14820Deduction16Section 153A13Section 143(2)12

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

47[or by any university or other educational\ninstitution referred to in sub-clause (iiia) or sub-clause (vi) or by any hospital\nor other institution referred to in sub-clause (iiiae) or sub-clause (via)] of\nclause (23C) of section 1048 [or by an electoral trust]].\nExplanation. For the purposes of this sub-clause, \"trust\" includes any other\nlegal

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

2 (14)(iii) the Agriculture land, income under section 2(24)\n28A, as under:\n(iii) agricultural land55 in India, not being land situate-\n(a) in any area which is comprised within the jurisdiction of a\nmunicipality55 (whether known as a municipality, municipal\ncorporation, notified area committee, town area committee, town\ncommittee, or by any other name

Showing 1–20 of 124 · Page 1 of 7

Section 14711
Depreciation11
Exemption11

SH. GURINDER SINGH GREWAL L/H OF PARNEET KAUR GREWAL,CHANDIGARH vs. ACIT, CIRCLE 4(1), CHANDIGARH

ITA 129/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18
For Respondent: \nShri Suraj Bhan Nain, Advocate

v. CIT. Kamal in High Court of Punjab and Haryana (2019) 110\ntax.mann.com 116 dated 19.1 1.2018\n•\nMahender Pal Narang v. CBDT. New Delhi in High Court of Punjab and\nHaryana (2020) 423 !TR 13 dated 19.02.2020\n•\nSLP of Mahender Pal Narang v. CBDT, New Delhi dismissed by Hon'ble\nSupreme Court dated 04.03.2021\n•\nBraham Prakash Vs.Income

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

v) 47[or by any university or other educational\ninstitution referred to in sub-clause (iiiad) or sub-clause (vi) or by any hospital\nor other institution referred to in sub-clause (iiiae) or sub-clause (via)] of\nclause (23C) of section 1048 [or by an electoral trust]].\nExplanation. For the purposes of this sub-clause, \"trust\" includes any other

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

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

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA vs. ITO, WARD-2, PANCHKULA

ITA 1025/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

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

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

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

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

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

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

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

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

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

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

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

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

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana (2019) 110\ntax.mann.com

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

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

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

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

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

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

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

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

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

ITA 596/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

v. CIT [(1964) 53 ITR 151 : AIR 1964 SC 1878] . Therein, K. Subba Rao, J., as he then was, considered the earlier case-law on the concept of "interest" laid down by the Privy Council and all other cases and had held at p. 158 as under: "In a case where title passes to the State, the statutory interest provided

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 565/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

v. CIT [(1964) 53 ITR 151 : AIR 1964 SC 1878] . Therein, K. Subba Rao, J., as he then was, considered the earlier case-law on the concept of "interest" laid down by the Privy Council and all other cases and had held at p. 158 as under: "In a case where title passes to the State, the statutory interest provided

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

v. CIT [(1964) 53 ITR 151 : AIR 1964 SC 1878] . Therein, K. Subba Rao, J., as he then was, considered the earlier case-law on the concept of "interest" laid down by the Privy Council and all other cases and had held at p. 158 as under: "In a case where title passes to the State, the statutory interest provided

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

ITA 172/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

v. CIT [(1964) 53 ITR 151 : AIR 1964 SC 1878] . Therein, K. Subba Rao, J., as he then was, considered the earlier case-law on the concept of "interest" laid down by the Privy Council and all other cases and had held at p. 158 as under: "In a case where title passes to the State, the statutory interest provided

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

ITA 1112/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

v. CIT [(1964) 53 ITR 151 : AIR 1964 SC 1878] . Therein, K. Subba Rao, J., as he then was, considered the earlier case-law on the concept of "interest" laid down by the Privy Council and all other cases and had held at p. 158 as under: "In a case where title passes to the State, the statutory interest provided