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1,542 results for “disallowance”+ Depreciationclear

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Key Topics

Section 143(3)69Disallowance68Section 14A62Addition to Income48Depreciation46Section 153A37Deduction35Section 115J25Section 1118Section 10A

ORDAIN HEALTH CARE GLOBAL PVT LTD,CHENNAI vs. DCIT, CORPORATE CIRCLE -5(1), CHENNAI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 211/CHNY/2018[2014-15]Status: DisposedITAT Chennai02 Dec 2020AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita No.: 211/Chny/2018 िनधा"रण वष" / Assessment Year: 2014-15 M/S. Ordain Health Care The Dcit, Global Pvt. Ltd., V. Corporate Circle – 5(1), Khivraj Complex Ii, Fourth Floor Chennai - 34 No.480, Anna Salai, Nandanam, Chennai – 600 035. Pan: Aabco5860A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Sandeep Bagmar, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anitha,Jcit सुनवाई क" तार"ख/Date Of Hearing : 10.11.2020 घोषणा क" तार"ख/Date Of Pronouncement : 02.12.2020

For Appellant: Shri R. Sandeep Bagmar, AdvocateFor Respondent: Ms. R. Anitha,JCIT
Section 194Section 250(6)Section 271Section 32Section 43B

disallowance of depreciation 4.1. The learned CIT(A) ought to have disallowed only 50 per cent of the depreciation relating

Showing 1–20 of 1,542 · Page 1 of 78

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17
Section 14817
Section 143(2)16

ITO,CW-1(1), CHENNAI vs. INSPIRISYS SOLUTIONS LTD, KILPAUK

The appeals of the Revenue stand dismissed

ITA 9/CHNY/2022[2012-13]Status: DisposedITAT Chennai26 Jul 2024AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.9,10 & 11/Chny/2022 (िनधा"रणवष" / Assessment Years: 2012-13, 2014-15 & 2015-2016) & C.O.Nos.5, 6 &7/Chny/2023 (In Ita Nos.9,10 & 11/Chny/2022) The Income Tax Officer, Vs. M/S. Inspirisys Solutions Limited, Corporate Ward 1(1) First Floor, New Door Nos. 57,59,63 & 64, Chennai 600 034. Dowlath Towers, Taylors Road, Kilpauk, Chennai 600 010. [Pan: Aaaca 5622M] (अपीलाथ"/Appellant) (Respondent/ Cross Objector) Department By : Shri. Nilay Baran Som, Irs, Cit. Shri. Arv Srinivasan, Irs, Addl. Cit Assessee By : Shri. N.V. Balaji, Advocate सुनवाई क" तार"ख/Date Of Hearing : 20.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 26.07.2024

For Appellant: Shri. N.V. Balaji, AdvocateFor Respondent: Shri. Nilay Baran Som, IRS, CIT
Section 14ASection 253

Disallowance of excess depreciation on : Rs.40,557/- Software application iv) Disallowance of excess depreciation : Rs.1,02,23,595/- on temporary

ITO, CW-1(1), CHENNAI vs. INSPIRISYS SOLUTIONS LIMITED, CHENNAI

The appeals of the Revenue stand dismissed

ITA 10/CHNY/2022[2014-15]Status: DisposedITAT Chennai26 Jul 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.9,10 & 11/Chny/2022 (िनधा"रणवष" / Assessment Years: 2012-13, 2014-15 & 2015-2016) & C.O.Nos.5, 6 &7/Chny/2023 (In Ita Nos.9,10 & 11/Chny/2022) The Income Tax Officer, Vs. M/S. Inspirisys Solutions Limited, Corporate Ward 1(1) First Floor, New Door Nos. 57,59,63 & 64, Chennai 600 034. Dowlath Towers, Taylors Road, Kilpauk, Chennai 600 010. [Pan: Aaaca 5622M] (अपीलाथ"/Appellant) (Respondent/ Cross Objector) Department By : Shri. Nilay Baran Som, Irs, Cit. Shri. Arv Srinivasan, Irs, Addl. Cit Assessee By : Shri. N.V. Balaji, Advocate सुनवाई क" तार"ख/Date Of Hearing : 20.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 26.07.2024

For Appellant: Shri. N.V. Balaji, AdvocateFor Respondent: Shri. Nilay Baran Som, IRS, CIT
Section 14ASection 253

Disallowance of excess depreciation on : Rs.40,557/- Software application iv) Disallowance of excess depreciation : Rs.1,02,23,595/- on temporary

ITO,CW-1(1), CHENNAI vs. INSPIRISYS SOLUTIONS LTD, CHENNAI

The appeals of the Revenue stand dismissed

ITA 11/CHNY/2022[2015-16]Status: DisposedITAT Chennai26 Jul 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.9,10 & 11/Chny/2022 (िनधा"रणवष" / Assessment Years: 2012-13, 2014-15 & 2015-2016) & C.O.Nos.5, 6 &7/Chny/2023 (In Ita Nos.9,10 & 11/Chny/2022) The Income Tax Officer, Vs. M/S. Inspirisys Solutions Limited, Corporate Ward 1(1) First Floor, New Door Nos. 57,59,63 & 64, Chennai 600 034. Dowlath Towers, Taylors Road, Kilpauk, Chennai 600 010. [Pan: Aaaca 5622M] (अपीलाथ"/Appellant) (Respondent/ Cross Objector) Department By : Shri. Nilay Baran Som, Irs, Cit. Shri. Arv Srinivasan, Irs, Addl. Cit Assessee By : Shri. N.V. Balaji, Advocate सुनवाई क" तार"ख/Date Of Hearing : 20.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 26.07.2024

For Appellant: Shri. N.V. Balaji, AdvocateFor Respondent: Shri. Nilay Baran Som, IRS, CIT
Section 14ASection 253

Disallowance of excess depreciation on : Rs.40,557/- Software application iv) Disallowance of excess depreciation : Rs.1,02,23,595/- on temporary

SHRIRAM EPC LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 1740/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jan 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

Depreciation on plant and machinery disallowed 22,12,713 Depreciation on windmills disallowed 2,60,27,878 Depreciation on intangible

SHRIRAM EPC LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 1604/CHNY/2016[2011-12]Status: DisposedITAT Chennai08 Jan 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

Depreciation on plant and machinery disallowed 22,12,713 Depreciation on windmills disallowed 2,60,27,878 Depreciation on intangible

DCIT, CHENNAI vs. SHRIRAM EPC LIMITED, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 2014/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jan 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

Depreciation on plant and machinery disallowed 22,12,713 Depreciation on windmills disallowed 2,60,27,878 Depreciation on intangible

DCIT, CHENNAI vs. SHRIRAM EPC LIMITED, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 2011/CHNY/2016[2009-10]Status: DisposedITAT Chennai08 Jan 2020AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

Depreciation on plant and machinery disallowed 22,12,713 Depreciation on windmills disallowed 2,60,27,878 Depreciation on intangible

DCIT, CHENNAI vs. SHRIRAM EPC LIMITED, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 2012/CHNY/2016[2010-11]Status: DisposedITAT Chennai08 Jan 2020AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

Depreciation on plant and machinery disallowed 22,12,713 Depreciation on windmills disallowed 2,60,27,878 Depreciation on intangible

DCIT, CHENNAI vs. SHRIRAM EPC LIMITED, CHENNAI

In the result, the appeal filed by the Revenue in ITA

ITA 2013/CHNY/2016[2011-12]Status: DisposedITAT Chennai08 Jan 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

Depreciation on plant and machinery disallowed 22,12,713 Depreciation on windmills disallowed 2,60,27,878 Depreciation on intangible

CATERPILLAR INDIA PRIVATE LIMITED,CHENNAI vs. DCIT LTU-1, CHENNAI

The appeal stands partly allowed in terms of our above order

ITA 2749/CHNY/2017[2013-14]Status: DisposedITAT Chennai11 Jun 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.2749/Chny/2017 (िनधा;रणवष; / Assessment Year: 2013-14) M/S. Caterpillar India P. Ltd. Dcit 7Th Floor, International Tech Park, बनाम/ Large Taxpayer Unit-1 Taramani Road, Taramani, Chennai. Vs. Chennai-600 113. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcc-4615-K (अपीलाथ"/Appellant) : (" थ" / Respondent) & Cross Objection No.22/Chny/2023 (In Ita No.2749/Chny/2017) (िनधा;रण वष; / Assessment Year: 2013-14) Dcit M/S. Caterpillar India P. Ltd. बनाम/ 7Th Floor, International Tech Park, Central Circle-3(3), Chennai-34. Taramani Road, Taramani, Vs. Chennai-600 113. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcc-4615-K (Cross-Objector) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Assessee By : Shri S.P.Chidambaram (Advocate)- Ld. Ar " थ"कीओरसे/Revenue By : Shri A.Sasikumar (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 29-05-2024 घोषणा की तारीख /Date Of Pronouncement : 11-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S.P.Chidambaram (Advocate)- Ld. ARFor Respondent: Shri A.Sasikumar (CIT)- Ld. DR
Section 143(3)Section 144C(5)Section 92C

Disallowance of Depreciation on Printers & Scanners; (vii) Disallowance of depreciation on licensed software; (viii) non-grant of additional depreciation; (ix) Disallowance

CAVINKARE PRIVATE LIMITED,CHENNAI vs. DCIT CENTRAL CIRCLE 2 (1), CHENNAI

In the result, the appeal filed by the assessee is partly allowed

ITA 1598/CHNY/2018[2006-07]Status: DisposedITAT Chennai08 Oct 2021AY 2006-07

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 1597 & 1598/Chny/2018 िनधा"रण वष" / Assessment Years: 2005-06 & 2006-07 M/S.Cavinkare Private The Deputy Commissioner Of Limited, V. Income Tax, No. 12, Cenotaph Road, Central Circle 2(1), Teynampet, Chennai. Chennai – 600 018. Pan: Aaacb 3754B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri T. Banusekar, Ca ""यथ" क" ओर से/Respondent By : Smt. R. Anita, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 28.09.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.10.2021

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. R. Anita, Addl. CIT
Section 143(3)Section 14ASection 2(22)(e)Section 35

disallowance of depreciation on non-compete fees, additions towards disallowance of depreciation on vehicles u/s. 35 of the Act, disallowance

CAVINKARE PRIVATE LIMITED,CHENNAI vs. DCIT CENTRAL CIRCLE 2 (1), CHENNAI

In the result, the appeal filed by the assessee is partly allowed

ITA 1597/CHNY/2018[2005-06]Status: DisposedITAT Chennai08 Oct 2021AY 2005-06

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 1597 & 1598/Chny/2018 िनधा"रण वष" / Assessment Years: 2005-06 & 2006-07 M/S.Cavinkare Private The Deputy Commissioner Of Limited, V. Income Tax, No. 12, Cenotaph Road, Central Circle 2(1), Teynampet, Chennai. Chennai – 600 018. Pan: Aaacb 3754B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri T. Banusekar, Ca ""यथ" क" ओर से/Respondent By : Smt. R. Anita, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 28.09.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.10.2021

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. R. Anita, Addl. CIT
Section 143(3)Section 14ASection 2(22)(e)Section 35

disallowance of depreciation on non-compete fees, additions towards disallowance of depreciation on vehicles u/s. 35 of the Act, disallowance

ACIT, CIRCLE LTU-1,, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

In the result, the appeals filed by Revenue in ITA Nos

ITA 140/CHNY/2025[2014-15]Status: DisposedITAT Chennai23 Jun 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

For Appellant: Ms. Anitha, Addl. CITFor Respondent: Shri Vikram Vijayaraghavan
Section 32(1)(iia)Section 40

Disallowance u/s. 40A(9) 4,22,216/- 5) Depreciation on know-how fees 24,652/- 6) Brand value depreciation 83,057/- 7) Disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE LTU-1, , CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

In the result, the appeals filed by Revenue in ITA Nos

ITA 139/CHNY/2025[2013-14]Status: DisposedITAT Chennai23 Jun 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

For Appellant: Ms. Anitha, Addl. CITFor Respondent: Shri Vikram Vijayaraghavan
Section 32(1)(iia)Section 40

Disallowance u/s. 40A(9) 4,22,216/- 5) Depreciation on know-how fees 24,652/- 6) Brand value depreciation 83,057/- 7) Disallowance

ACIT, LTU CIRCLE 1 CHENNAI, CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

In the result, the appeals filed by Revenue in ITA Nos

ITA 117/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Jun 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

For Appellant: Ms. Anitha, Addl. CITFor Respondent: Shri Vikram Vijayaraghavan
Section 32(1)(iia)Section 40

Disallowance u/s. 40A(9) 4,22,216/- 5) Depreciation on know-how fees 24,652/- 6) Brand value depreciation 83,057/- 7) Disallowance

M/S ELECTRONICS CORPORATION OF TAMILNADU LTD,NANDANAM vs. DCIT CORPORATE CIRCLE - 2 [1] , CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

ITA 2431/CHNY/2017[2006-07]Status: DisposedITAT Chennai21 Feb 2024AY 2006-07

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

For Respondent: Shri. P. Sajit Kumar, JCIT
Section 143(3)Section 14A

disallowance of depreciation on land for Rs. 2,80,850/-, addition towards disallowance of expenditure attributable to earning of exempt

ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

ITA 2436/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Feb 2024AY 2012-13

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

For Respondent: Shri. P. Sajit Kumar, JCIT
Section 143(3)Section 14A

disallowance of depreciation on land for Rs. 2,80,850/-, addition towards disallowance of expenditure attributable to earning of exempt

ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

ITA 2433/CHNY/2017[2007-08]Status: DisposedITAT Chennai21 Feb 2024AY 2007-08

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

For Respondent: Shri. P. Sajit Kumar, JCIT
Section 143(3)Section 14A

disallowance of depreciation on land for Rs. 2,80,850/-, addition towards disallowance of expenditure attributable to earning of exempt

ELECTRONICS CORPORATION OF TAMILNADU LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, appeal filed by the assessee for assessment year 2013-14 is partly allowed for statistical purposes

ITA 2434/CHNY/2017[2008-09]Status: DisposedITAT Chennai21 Feb 2024AY 2008-09

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकरअपीलसं./Ita Nos.: 2431, 2432, 2433, 2434, 2435, 2436 & 2437/Chny/2017 िनधा"रणवष" / Assessment Years: 2006-07, 2006-07, 2007-08, 2008-09, 2011-12, 2012-13 & 2013-14 M/S. Electronics Corporation Of The Deputy Commissioner Of Tamilnadu Ltd., V. Income Tax, No. 692, Mhu Complex, Corporate Circle -2(1), Anna Salai, Nandanam, Chennai. Chennai – 600 035. [Pan: Aaace-1670-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ"क"ओरसे/Appellant By ""यथ"क"ओरसे/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2024

For Respondent: Shri. P. Sajit Kumar, JCIT
Section 143(3)Section 14A

disallowance of depreciation on land for Rs. 2,80,850/-, addition towards disallowance of expenditure attributable to earning of exempt