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3 results for “depreciation”+ Section 43Dclear

Sorted by relevance

Mumbai76Delhi35Chennai29Ahmedabad18Pune12Kolkata10Visakhapatnam8Bangalore8SC6Rajkot3Chandigarh3Amritsar3Karnataka2Allahabad2Telangana2Hyderabad2Jaipur2Nagpur1Kerala1Cochin1Cuttack1Punjab & Haryana1

Key Topics

Section 80I8Section 2636Section 92C4Depreciation3Section 143(3)2Section 145(3)2Section 133A2Transfer Pricing2Deduction2Comparables/TP

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 299/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh16 Dec 2024AY 2018-2019

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

For Appellant: Shri T.N. Singla, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)Section 263Section 80ISection 92C

section 30 to 43D including depreciation under Section 32 of the Act. 12. It was further submitted that for the financial

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

2

In the result, the appeal of the assessee is allowed

ITA 300/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh16 Dec 2024AY 2017-2018

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

For Appellant: Shri T.N. Singla, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)Section 263Section 80ISection 92C

section 30 to 43D including depreciation under Section 32 of the Act. 12. It was further submitted that for the financial

ACIT, C-7, LUDHIANA vs. M/S CEIGALL INDIA LTD., LUDHIANA

In the result appeal of the Department is partly allowed for statistical purposes and the Cross Objection of the assessee is dismissed

ITA 291/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh19 Nov 2020AY 2014-15

Bench: The Appeal Is Finally Heard Or Disposed Off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. C. Chandrakanta, CIT
Section 133ASection 145(3)Section 69C

depreciation is to be allowed from the income determined by applying the net profit rate of 6.5%. 21. Vide ground no. 3 the grievance of the Department relates to the deletion of addition of Rs. 84,19,383/- made by the A.O. by invoking the provisions of section 69C of the act. 22. The facts related to this issue