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6 results for “depreciation”+ Section 115J(1)clear

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Mumbai141 Delhi134 Kolkata46 Ahmedabad14 Bangalore12 Jaipur9 Surat8 SC7 Chennai6 Nagpur4 Guwahati4 Rajkot4 Telangana3 Karnataka2 Indore1 Hyderabad1 Gauhati1 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 Cuttack1 Chandigarh1

Key Topics

Section 115J25 Section 14A21 Section 143(3)4 Disallowance4 Section 103 Section 1473 Capital Gains3 Depreciation2

M/S. BAY FORGE PVT. LTD.,CHENNAI vs. ACIT, CO, CIRCLE-1(3), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 2329/CHNY/2024[2005-06]Status: DisposedITAT Chennai10 Dec 2025AY 2005-06

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. Shiva Srinivas, C.I.T

Section 115Section 115JSection 143(3)Section 147

1,78,66,281) (15,017,993) 31.03.1998 (14,872,413) (28,351,317) 5,912,166 Prior (5,51,77,845) period (4,32,23,730) income

ASHOK LEYLAND LIMITED,CHENNAI vs. CIT, LTU-A,, CHENNAI

In the result, appeal filed by the assessee is dismissed

ITA 2144/CHNY/2008[1998-99]Status: DisposedITAT Chennai08 Mar 2023AY 1998-99

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.2144/Chny/2008 िनधा"रण वष" /Assessment Year: 1998-99 M/S.Ashok Leyland Ltd., V. The Asst. Commissioner – No.1, Sardar Patel Road, Of Income Tax Guindy, Company Circle-I (1), Chennai-600 032. Chennai. [Pan: Aaaca 4651 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Mr.D.Hema Bhupal, JCIT

Section 115JSection 143(3)Section 263

depreciation is nil; or iv. the amount of profits derived by an industrial undertaking from the business of generation or generation and distribution of power; or v) the amount of profits derived by an industrial undertaking located in an industrially backward State or district as referred to in sub- section (4) and sub-section (5) of section

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

ITA 1695/CHNY/2014[2008-09]Status: DisposedITAT Chennai18 Aug 2017AY 2008-09

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri Milind Madhukar, JCIT &For Respondent: Shri S. Sridhar, Advocate

Section 10Section 14A

Depreciations in respect of Office Equipments. The Assessing Officer is of the opinion that out of the sale, proportionate expenditure should have been taken into account by the appellant to show the current profits earned from the undertaking. The CIT(A) agreed with the contentions of the Assessing Officer; however the Assessing Officer could not give any re-computation

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

ITA 1696/CHNY/2014[2009-10]Status: DisposedITAT Chennai18 Aug 2017AY 2009-10

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri Milind Madhukar, JCIT &For Respondent: Shri S. Sridhar, Advocate

Section 10Section 14A

Depreciations in respect of Office Equipments. The Assessing Officer is of the opinion that out of the sale, proportionate expenditure should have been taken into account by the appellant to show the current profits earned from the undertaking. The CIT(A) agreed with the contentions of the Assessing Officer; however the Assessing Officer could not give any re-computation

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

ITA 1697/CHNY/2014[2010-11]Status: DisposedITAT Chennai18 Aug 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri Milind Madhukar, JCIT &For Respondent: Shri S. Sridhar, Advocate

Section 10Section 14A

Depreciations in respect of Office Equipments. The Assessing Officer is of the opinion that out of the sale, proportionate expenditure should have been taken into account by the appellant to show the current profits earned from the undertaking. The CIT(A) agreed with the contentions of the Assessing Officer; however the Assessing Officer could not give any re-computation

MADRAS SUGARS LIMITED,COIMBATORE vs. DCIT, CORPORATE CIRCLE-1, COIMBAOTRE

ITA 433/CHNY/2023[2014-15]Status: DisposedITAT Chennai27 Sept 2023AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

Section 115JSection 143(3)

115J". 4. The learned Commissioner of Income Tax (Appeals) ought to have considered the judgement in the case of Kavithalayaa Productions (P.) Ltd. vs. Assistant Commissioner of Income- tax in the ITAT Chennai Bench 'B' (IT APPEAL NO. 58 (CHNY.) OF 2020), wherein it has held that "we are of the considered view that on this issue, the A0 cannot