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9 results for “depreciation”+ Section 256(2)clear

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Key Topics

Section 26316Section 2539Section 143(3)9Section 143(2)9Section 250(6)8Section 246A8Section 142(1)8Section 1474

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

ITA 644/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh18 Sept 2024AY 2015-16

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

For Appellant: Shri Rohit Jain, Advocate and Ms. Somya Jain, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 253Section 3

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

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4,, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 794/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh25 Nov 2024AY 2016-17

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

256 1,023,622 5,793,878 TOTAL 2,77,90,068 11373255 39,163,323 Misc. Expenses Ludhiana (37%) Haridwar (63%) Consolidated Legal, Prof & 5048D37 8595305 13643342 Consultation Charges Gen Admin Exp 3671861 6252087 9923948 Gen Exp Others 1797157 3060025 4857182 Domestic Traveling & 1829640 3115333 4944973 Convey-other Foreign Traveling exp-others 2143735 3650143 5793878 TOTAL

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 795/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh25 Nov 2024AY 2017-18

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

256 1,023,622 5,793,878 TOTAL 2,77,90,068 11373255 39,163,323 Misc. Expenses Ludhiana (37%) Haridwar (63%) Consolidated Legal, Prof & 5048D37 8595305 13643342 Consultation Charges Gen Admin Exp 3671861 6252087 9923948 Gen Exp Others 1797157 3060025 4857182 Domestic Traveling & 1829640 3115333 4944973 Convey-other Foreign Traveling exp-others 2143735 3650143 5793878 TOTAL

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 796/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh25 Nov 2024AY 2018-19

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

256 1,023,622 5,793,878 TOTAL 2,77,90,068 11373255 39,163,323 Misc. Expenses Ludhiana (37%) Haridwar (63%) Consolidated Legal, Prof & 5048D37 8595305 13643342 Consultation Charges Gen Admin Exp 3671861 6252087 9923948 Gen Exp Others 1797157 3060025 4857182 Domestic Traveling & 1829640 3115333 4944973 Convey-other Foreign Traveling exp-others 2143735 3650143 5793878 TOTAL

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, , AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 817/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh25 Nov 2024AY 2014-15

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

256 1,023,622 5,793,878 TOTAL 2,77,90,068 11373255 39,163,323 Misc. Expenses Ludhiana (37%) Haridwar (63%) Consolidated Legal, Prof & 5048D37 8595305 13643342 Consultation Charges Gen Admin Exp 3671861 6252087 9923948 Gen Exp Others 1797157 3060025 4857182 Domestic Traveling & 1829640 3115333 4944973 Convey-other Foreign Traveling exp-others 2143735 3650143 5793878 TOTAL

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, - vs. ROCKMAN INDUSTRIES LTD, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 818/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh25 Nov 2024AY 2015-16

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

256 1,023,622 5,793,878 TOTAL 2,77,90,068 11373255 39,163,323 Misc. Expenses Ludhiana (37%) Haridwar (63%) Consolidated Legal, Prof & 5048D37 8595305 13643342 Consultation Charges Gen Admin Exp 3671861 6252087 9923948 Gen Exp Others 1797157 3060025 4857182 Domestic Traveling & 1829640 3115333 4944973 Convey-other Foreign Traveling exp-others 2143735 3650143 5793878 TOTAL

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 177/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh25 Nov 2024AY 2013-14

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

256 1,023,622 5,793,878 TOTAL 2,77,90,068 11373255 39,163,323 Misc. Expenses Ludhiana (37%) Haridwar (63%) Consolidated Legal, Prof & 5048D37 8595305 13643342 Consultation Charges Gen Admin Exp 3671861 6252087 9923948 Gen Exp Others 1797157 3060025 4857182 Domestic Traveling & 1829640 3115333 4944973 Convey-other Foreign Traveling exp-others 2143735 3650143 5793878 TOTAL

DCIT CIRCLE-4, LUDHIANA, LUDHIANA vs. ROCKMAN INDUSTRIES LTD, LUDHIANA

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 748/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh25 Nov 2024AY 2010-11

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

256 1,023,622 5,793,878 TOTAL 2,77,90,068 11373255 39,163,323 Misc. Expenses Ludhiana (37%) Haridwar (63%) Consolidated Legal, Prof & 5048D37 8595305 13643342 Consultation Charges Gen Admin Exp 3671861 6252087 9923948 Gen Exp Others 1797157 3060025 4857182 Domestic Traveling & 1829640 3115333 4944973 Convey-other Foreign Traveling exp-others 2143735 3650143 5793878 TOTAL

DY. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, FOCAL POINT

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 84/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh25 Nov 2024AY 2020-21

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

256 1,023,622 5,793,878 TOTAL 2,77,90,068 11373255 39,163,323 Misc. Expenses Ludhiana (37%) Haridwar (63%) Consolidated Legal, Prof & 5048D37 8595305 13643342 Consultation Charges Gen Admin Exp 3671861 6252087 9923948 Gen Exp Others 1797157 3060025 4857182 Domestic Traveling & 1829640 3115333 4944973 Convey-other Foreign Traveling exp-others 2143735 3650143 5793878 TOTAL