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4 results for “depreciation”+ Section 201(1)clear

Sorted by relevance

Mumbai574Delhi389Bangalore244Chennai183Kolkata98Raipur97Ahmedabad77Hyderabad72Jaipur65Surat30Amritsar21Pune21Karnataka17Indore13Lucknow12Visakhapatnam8Cochin8Nagpur7Telangana7SC6Kerala5Jodhpur4Chandigarh4Rajkot4Ranchi4Agra4Dehradun3Panaji3Cuttack3Punjab & Haryana2Allahabad2Jabalpur1Rajasthan1Calcutta1Tripura1

Key Topics

Section 1486Section 145(3)6Section 153A4Section 1473Section 143(3)3Section 1323Section 693Section 115B3Unexplained Investment3

S.P. SINGLA CONSTRUCTION PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, the appeal is allowed

ITA 514/CHANDI/2023[2012-2013]Status: DisposedITAT Chandigarh02 Jan 2025AY 2012-2013

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT-DR
Section 127Section 132Section 143(3)Section 147Section 148Section 148(2)Section 153Section 153A

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this Section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under Sub-section (3) of Section 143 or this Section has been made for the relevant assessment year, no action shall

Deduction3
Addition to Income3

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

201] 50 taxmann.com 206 (P&H). 8. Notwithstanding the above grounds of appeal, that the confirmation of addition on substantive basis on the basis of the judgment of CIT vs. Sh. Baba Rupa Dass is against the facts 6t circumstances of the case, since it is not a case of any amount introduced in the books of accounts

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

201] 50 taxmann.com 206 (P&H). 8. Notwithstanding the above grounds of appeal, that the confirmation of addition on substantive basis on the basis of the judgment of CIT vs. Sh. Baba Rupa Dass is against the facts 6t circumstances of the case, since it is not a case of any amount introduced in the books of accounts

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

201] 50 taxmann.com 206 (P&H). 8. Notwithstanding the above grounds of appeal, that the confirmation of addition on substantive basis on the basis of the judgment of CIT vs. Sh. Baba Rupa Dass is against the facts 6t circumstances of the case, since it is not a case of any amount introduced in the books of accounts