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2,452 results for “depreciation”

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Key Topics

Section 143(3)89 Disallowance60 Deduction52 Depreciation48 Addition to Income47 Section 14A46 Section 26334 Section 4024 Exemption23 Section 11

ACIT, MADURAI vs. J.K.FENNER (INDIA) LIMITED, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 967/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Jan 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding year and is deemed

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Showing 1–20 of 2,452 · Page 1 of 123

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18

ITA 1060/CHNY/2016[2009-10]Status: Disposed

ITAT Chennai

21 Jan 2022

AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding year and is deemed

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1059/CHNY/2016[2008-09]Status: DisposedITAT Chennai21 Jan 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding year and is deemed

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. ACIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 947/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Jan 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding year and is deemed

ACIT CORPORATE CIRCLE 1, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1883/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Jan 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding year and is deemed

J.K.FENNER (INDIA) LIMITED,MADURAI vs. ACIT CORPORATE CIRCLE 1, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1846/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Jan 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding year and is deemed

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1272/CHNY/2016[2012-13]Status: DisposedITAT Chennai21 Jan 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding year and is deemed

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1078/CHNY/2016[2010-11]Status: DisposedITAT Chennai21 Jan 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding year and is deemed

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1077/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Jan 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding year and is deemed

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1076/CHNY/2016[2008-09]Status: DisposedITAT Chennai21 Jan 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding year and is deemed

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1063/CHNY/2016[2012-13]Status: DisposedITAT Chennai21 Jan 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding year and is deemed

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1062/CHNY/2016[2011-12]Status: DisposedITAT Chennai21 Jan 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding year and is deemed

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1061/CHNY/2016[2010-11]Status: DisposedITAT Chennai21 Jan 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding year and is deemed

DCIT, MADURAI vs. M/S. RAMCO INDUSTRIES LTD., RAJAPALAYAM

In the result, assessee’s appeal in ITA Nos

ITA 2145/CHNY/2016[2011-12]Status: DisposedITAT Chennai14 Jul 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1875 To 1877/Mds/2016 िनधा"रण वष" / Assessment Years : 2009-10 To 2011-12 M/S. Ramco Industries Ltd., V. The Addl. Commissioner Of 47, P.S.K. Nagar, Income Tax, Rajapalayam Virudhunagar Range, Virudhunagar. Pan: Aaacr5284J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.2143 To 2145/Mds/2016 िनधा"रण वष" / Assessment Years : 2009-10 To 2011-12 The Addl. Commissioner Of Income V. M/S. Ramco Industries Ltd., Tax, 47, P.S.K. Nagar, Virudhunagar Range, Virudhunagar. Rajapalayam Pan: Aaacr5284J (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती की ओर से /Assessee By : Shri V. Jagadisan, Ca राज" की ओर से /Revenue By : Shri S. Suresh Kumar, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 02.05.2017 घोषणा क" तारीख/Date Of Pronouncement : 14.07.2017 आदेश /O R D E R आदेश आदेश आदेश

For Appellant: Shri V. Jagadisan, CAFor Respondent: Shri S. Suresh Kumar, Addl

Section 14ASection 250Section 250(6)

Depreciation table. Therefore the Ld.AO had granted depreciation @ 15% and disallowed the balance claim of the assessee. On appeal, the Ld.CIT

DCIT, MADURAI vs. M/S. RAMCO INDUSTRIES LTD., RAJAPALAYAM

In the result, assessee’s appeal in ITA Nos

ITA 2144/CHNY/2016[2010-11]Status: DisposedITAT Chennai14 Jul 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1875 To 1877/Mds/2016 िनधा"रण वष" / Assessment Years : 2009-10 To 2011-12 M/S. Ramco Industries Ltd., V. The Addl. Commissioner Of 47, P.S.K. Nagar, Income Tax, Rajapalayam Virudhunagar Range, Virudhunagar. Pan: Aaacr5284J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.2143 To 2145/Mds/2016 िनधा"रण वष" / Assessment Years : 2009-10 To 2011-12 The Addl. Commissioner Of Income V. M/S. Ramco Industries Ltd., Tax, 47, P.S.K. Nagar, Virudhunagar Range, Virudhunagar. Rajapalayam Pan: Aaacr5284J (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती की ओर से /Assessee By : Shri V. Jagadisan, Ca राज" की ओर से /Revenue By : Shri S. Suresh Kumar, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 02.05.2017 घोषणा क" तारीख/Date Of Pronouncement : 14.07.2017 आदेश /O R D E R आदेश आदेश आदेश

For Appellant: Shri V. Jagadisan, CAFor Respondent: Shri S. Suresh Kumar, Addl

Section 14ASection 250Section 250(6)

Depreciation table. Therefore the Ld.AO had granted depreciation @ 15% and disallowed the balance claim of the assessee. On appeal, the Ld.CIT

DCIT, MADURAI vs. M/S. RAMCO INDUSTRIES LTD., RAJAPALAYAM

In the result, assessee’s appeal in ITA Nos

ITA 2143/CHNY/2016[2009-10]Status: DisposedITAT Chennai14 Jul 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1875 To 1877/Mds/2016 िनधा"रण वष" / Assessment Years : 2009-10 To 2011-12 M/S. Ramco Industries Ltd., V. The Addl. Commissioner Of 47, P.S.K. Nagar, Income Tax, Rajapalayam Virudhunagar Range, Virudhunagar. Pan: Aaacr5284J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.2143 To 2145/Mds/2016 िनधा"रण वष" / Assessment Years : 2009-10 To 2011-12 The Addl. Commissioner Of Income V. M/S. Ramco Industries Ltd., Tax, 47, P.S.K. Nagar, Virudhunagar Range, Virudhunagar. Rajapalayam Pan: Aaacr5284J (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती की ओर से /Assessee By : Shri V. Jagadisan, Ca राज" की ओर से /Revenue By : Shri S. Suresh Kumar, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 02.05.2017 घोषणा क" तारीख/Date Of Pronouncement : 14.07.2017 आदेश /O R D E R आदेश आदेश आदेश

For Appellant: Shri V. Jagadisan, CAFor Respondent: Shri S. Suresh Kumar, Addl

Section 14ASection 250Section 250(6)

Depreciation table. Therefore the Ld.AO had granted depreciation @ 15% and disallowed the balance claim of the assessee. On appeal, the Ld.CIT

RAMCO INDUSTRIES LTD.,CHENNAI vs. ADDL. CIT, VIRUDHUNAGAR

In the result, assessee’s appeal in ITA Nos

ITA 1875/CHNY/2016[2009-2010]Status: DisposedITAT Chennai14 Jul 2017AY 2009-2010

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1875 To 1877/Mds/2016 िनधा"रण वष" / Assessment Years : 2009-10 To 2011-12 M/S. Ramco Industries Ltd., V. The Addl. Commissioner Of 47, P.S.K. Nagar, Income Tax, Rajapalayam Virudhunagar Range, Virudhunagar. Pan: Aaacr5284J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.2143 To 2145/Mds/2016 िनधा"रण वष" / Assessment Years : 2009-10 To 2011-12 The Addl. Commissioner Of Income V. M/S. Ramco Industries Ltd., Tax, 47, P.S.K. Nagar, Virudhunagar Range, Virudhunagar. Rajapalayam Pan: Aaacr5284J (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती की ओर से /Assessee By : Shri V. Jagadisan, Ca राज" की ओर से /Revenue By : Shri S. Suresh Kumar, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 02.05.2017 घोषणा क" तारीख/Date Of Pronouncement : 14.07.2017 आदेश /O R D E R आदेश आदेश आदेश

For Appellant: Shri V. Jagadisan, CAFor Respondent: Shri S. Suresh Kumar, Addl

Section 14ASection 250Section 250(6)

Depreciation table. Therefore the Ld.AO had granted depreciation @ 15% and disallowed the balance claim of the assessee. On appeal, the Ld.CIT

BANNARI AMMAN SUGARS LIMITED ,COIMBATORE vs. DCIT , COIMBATORE

In the result, the appeals of the assessee as well as the Revenue are dismissed

ITA 939/CHNY/2022[2015-2016]Status: DisposedITAT Chennai09 Aug 2023AY 2015-2016

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./Ita No.939/Chny/2022 िनधा(रण वष( /Assessment Year: 2015-16 Bannari Amman Sugars Ltd., The Dy. Commissioner Of 1212, Trichy Road, Income Tax, Coimbatore – 641 018. Vs. Corporate Circle-1, [Pan: Aaacb-8933-G] Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.946/Chny/2022 िनधा(रण वष( /Assessment Year: 2015-16 The Asst. Commissioner Of Bannari Amman Sugars Ltd., Income Tax, 1212, Trichy Road, Central Circle-3(2), Vs. Coimbatore – 641 018. Chennai. [Pan: Aaacb-8933-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Assessee By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Revenue By : Shri N. Senthil Kumar, Cit : 15.05.2023 सुनवाई क" तारीख/Date Of Hearing घोषणा क" तारीख /Date Of Pronouncement : 09.08.2023 आदेश / O R D E R Per Manomohan Das, J.M: Aforesaid Two Appeals Nos. Ita/939/Chny/2022 & Ita 946/Chny/ 2022 Filed By Assessee & Department Respectively Arises Out Of The Order Of The Learned Commissioner Of Income Tax (Appeals)- 16, Chennai [Hereinafter “Cit(A)”] Dated 17-08-2022 For The

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri N. Senthil Kumar, CIT

Section 143(3)Section 32ASection 4

depreciation chart it is noticed that depreciation at 80% and additional depreciation at 20% has been claimed on the assets

ACIT, CENTRAL CIRCLE-3(2), CHENNAI vs. M/S. BANNARI AMMAN SUGARS LTD, COIMBATORE

In the result, the appeals of the assessee as well as the Revenue are dismissed

ITA 946/CHNY/2022[2015-16]Status: DisposedITAT Chennai09 Aug 2023AY 2015-16

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./Ita No.939/Chny/2022 िनधा(रण वष( /Assessment Year: 2015-16 Bannari Amman Sugars Ltd., The Dy. Commissioner Of 1212, Trichy Road, Income Tax, Coimbatore – 641 018. Vs. Corporate Circle-1, [Pan: Aaacb-8933-G] Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.946/Chny/2022 िनधा(रण वष( /Assessment Year: 2015-16 The Asst. Commissioner Of Bannari Amman Sugars Ltd., Income Tax, 1212, Trichy Road, Central Circle-3(2), Vs. Coimbatore – 641 018. Chennai. [Pan: Aaacb-8933-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Assessee By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Revenue By : Shri N. Senthil Kumar, Cit : 15.05.2023 सुनवाई क" तारीख/Date Of Hearing घोषणा क" तारीख /Date Of Pronouncement : 09.08.2023 आदेश / O R D E R Per Manomohan Das, J.M: Aforesaid Two Appeals Nos. Ita/939/Chny/2022 & Ita 946/Chny/ 2022 Filed By Assessee & Department Respectively Arises Out Of The Order Of The Learned Commissioner Of Income Tax (Appeals)- 16, Chennai [Hereinafter “Cit(A)”] Dated 17-08-2022 For The

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri N. Senthil Kumar, CIT

Section 143(3)Section 32ASection 4

depreciation chart it is noticed that depreciation at 80% and additional depreciation at 20% has been claimed on the assets

TRIVITRON HEALTHCARE P LTD.,CHENNAI vs. PCIT, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 97/CHNY/2021[2015-16]Status: DisposedITAT Chennai24 Jun 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. M.Rajan, CITFor Respondent: 17.05.2022

Section 2Section 263Section 32(1)

depreciation on goodwill, even though 5th proviso to section 32(1) of the Act, very clearly restricts claim of depreciation