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265 results for “depreciation”+ Addition to Incomeclear

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Mumbai5,354 Delhi4,994 Chennai1,850 Bangalore1,633 Ahmedabad1,232 Kolkata1,210 Pune772 Hyderabad589 Jaipur554 Chandigarh397 Cochin265 Indore242 Surat240 Raipur222 Visakhapatnam221 Cuttack178 Amritsar175 Karnataka158 Lucknow108 Rajkot105 Nagpur90 Ranchi75 Guwahati75 Jodhpur72 SC63 Telangana59 Dehradun44 Agra37 Panaji35 Patna30 Calcutta29 Kerala26 Allahabad23 Jabalpur16 Varanasi11 Punjab & Haryana10 Rajasthan6 Orissa5 Gauhati2 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 S. B. SINHA MARKANDEY KATJU1 ASHOK BHAN DALVEER BHANDARI1 Tripura1

Key Topics

Addition to Income78 Section 143(3)61 Section 32(1)(iia)39 Depreciation39 Deduction37 Disallowance33 Section 26331 Section 80I29 Section 153C28 Section 153A

THE ACIT, ERNAKULAM vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

In the result, the appeal of the Revenue in ITA No

ITA 301/COCH/2017[2009-10]Status: DisposedITAT Cochin29 Aug 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 253(1)Section 32Section 40A(3)

additional depreciation already made in the return of income. It was submitted that the assessee was eligible for additional depreciation

THE ACIT, COCHIN vs. M/S.NITTA GELATINE INDIA LTD, COCHIN

In the result, the appeal of the Revenue in ITA No

ITA 303/COCH/2017[2010-11]Status: Disposed

Showing 1–20 of 265 · Page 1 of 14

...

24

Section 32(1)(ii)15

ITAT Cochin

23 Aug 2019

AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 253(1)Section 32Section 40A(3)

additional depreciation already made in the return of income. It was submitted that the assessee was eligible for additional depreciation

ERNAKULAM REGIONAL COOPERATIVE MILK PRODUCERS UNIONS LTD.,KOCHI vs. ACIT, CIRCLE 1(1), KOCHI, KOCHI

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

ITA 588/COCH/2022[2012-2013]Status: DisposedITAT Cochin19 Dec 2022AY 2012-2013

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S.Assessment Year : 2012-13

For Appellant: Shri Radhesh L. Bhat, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 143(2)Section 32(1)Section 32(1)(iia)

income of NIL. The case was selected for scrutiny and a notice u/s. 143(2) was duly served on the assessee. During the course of assessment proceedings, the AO noticed that the assessee has claimed an amount of Rs.3,20,902 towards additional depreciation

CHERIAN VARKEY CONSTRUCTION CO.(P) LTD,COCHIN vs. THE ACIT, COCHIN

In the result, the appeals filed by the assessee is partly allowed for statistical purposes

ITA 25/COCH/2014[2006-07]Status: DisposedITAT Cochin29 Jun 2022AY 2006-07

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Smt.Parvathy Ammal, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR

Section 32(1)(iia)

Income Tax Authorities. 4. The learned Departmental Representative supported the findings of the AO and the CIT(A). 3 ITA No.25/Coch/2014. M/s.Cherian Varkey Construction Co.P.Ltd. 5. We have heard rival submissions and perused the material on record. The assessee had purchased the following assets:- Sl. Particulars of assets Value Depreciation Additional

PARISONS FOODS PRIVATE LTD,CALICUT vs. DCIT , CIRCLE 1(1), KOZHIKODE

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

ITA 229/COCH/2023[2005-06]Status: DisposedITAT Cochin27 Jun 2024AY 2005-06

Bench: Shri Waseem Ahmed & Shri Soundararajan K.(Through Virtual Hearing) Parisons Foods Pvt. Ltd. Dcit, Circle - 1(1) 6/1183, Kunhipari Buildins Kozhikode Calicut 673032 Vs. Pan – Aaccp2898J (Appellant) (Respondent) Assessee By: Shri Surendranath Rao, Ca Revenue By: Shri Ilaiyaraja, K.S., Sr. Dr Date Of Hearing: 11.06.2024 Date Of Pronouncement: 27.06.2024 O R D E R Per: Soundararajan K., J.M. This Appeal Filed By The Assessee Challenges The Order Of The National Faceless Appeal Centre, Delhi (Cit(A)) Dated 01.02.2023 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act) In Respect Of Assessment Year (Ay) 2005-06. 2. The Assessee Is In The Business Of Refining & Sale Of Crude Edible Oil & Filed Its Return Of Income On 29.10.2005 & The Assessment Was Completed Under Section 143(3) Of The Act By Accepting The Returns. Subsequently The Cit Invoked His Suo Moto Revision Powers Under Section 263 Of The Act To Disallow The Additional Depreciation Claimed U/S 32(1)(Iia) Of The Act & Directed The Ao To Complete The Assessment De Novo By Considering The Claim Of Additional Depreciation Of 15%. Thereafter The Ld. Ao

For Appellant: Shri Surendranath Rao, CAFor Respondent: Shri Ilaiyaraja, K.S., Sr. DR

Section 143(3)Section 250Section 263Section 32(1)(iia)

income on 29.10.2005 and the assessment was completed under Section 143(3) of the Act by accepting the returns. Subsequently the CIT invoked his suo moto revision powers under Section 263 of the Act to disallow the additional depreciation

DIADORA SHOES PVT LTD,CALICUT vs. ACIT CIRCLE 2(1), CALICUT

In the result, the assessee’s appeal is allowed

ITA 92/COCH/2023[2014-15]Status: DisposedITAT Cochin19 Apr 2024AY 2014-15

Bench: Shri Sanjay Arora, Am & Shri Anil Kumar Dugar, Jm

For Appellant: --- None ---For Respondent: Smt.J.M.Jamuna Devi, Sr.DR

Section 250Section 32(1)(iia)

Income-tax Act, 1961 (in short “the Act”). The relevant assessment year is 2014-2015. 2. In the instant appeal, the solitary ground taken out for challenge to the impugned appellate order as well as assessment order is the purported disallowance of claim of unabsorbed depreciation of Rs.59,000/- in respect of the assets acquired in preceding assessment year

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 603/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR

Section 132Section 143(3)Section 153A

income from other sources. Aggrieved by the order of the Assessing Officer, the assessee preferred further appeal before the CIT(A). The CIT(A) upheld the additions / disallowances made by Assessing Officer with respect to addition towards depreciation

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 607/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR

Section 132Section 143(3)Section 153A

income from other sources. Aggrieved by the order of the Assessing Officer, the assessee preferred further appeal before the CIT(A). The CIT(A) upheld the additions / disallowances made by Assessing Officer with respect to addition towards depreciation

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 605/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR

Section 132Section 143(3)Section 153A

income from other sources. Aggrieved by the order of the Assessing Officer, the assessee preferred further appeal before the CIT(A). The CIT(A) upheld the additions / disallowances made by Assessing Officer with respect to addition towards depreciation

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 606/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR

Section 132Section 143(3)Section 153A

income from other sources. Aggrieved by the order of the Assessing Officer, the assessee preferred further appeal before the CIT(A). The CIT(A) upheld the additions / disallowances made by Assessing Officer with respect to addition towards depreciation

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 602/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR

Section 132Section 143(3)Section 153A

income from other sources. Aggrieved by the order of the Assessing Officer, the assessee preferred further appeal before the CIT(A). The CIT(A) upheld the additions / disallowances made by Assessing Officer with respect to addition towards depreciation

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 601/COCH/2022[2011-2012]Status: DisposedITAT Cochin20 Jan 2023AY 2011-2012

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR

Section 132Section 143(3)Section 153A

income from other sources. Aggrieved by the order of the Assessing Officer, the assessee preferred further appeal before the CIT(A). The CIT(A) upheld the additions / disallowances made by Assessing Officer with respect to addition towards depreciation

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 604/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR

Section 132Section 143(3)Section 153A

income from other sources. Aggrieved by the order of the Assessing Officer, the assessee preferred further appeal before the CIT(A). The CIT(A) upheld the additions / disallowances made by Assessing Officer with respect to addition towards depreciation

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

Depreciation which the learned Assessing Officer did not allowed without considering the facts of the case. 9. The AO has erred in making addition of provision for advances written back of Rs 8,00,00,000/- 9.1 The AO erred in not appreciating that assessee suo-moto added actual receipt of Rs 8,06,55,980/- into taxable income

THE ACIT, CIRCLE-1(1), THRISSUR, THRISSUR vs. M/S.KERALA COMMUNICATORS CABLE LTD, THRISSUR

In the result, appeal filed by the Revenue is allowed and

ITA 271/COCH/2018[2014-15]Status: DisposedITAT Cochin30 Apr 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. P.K.JayanFor Respondent: Sri.Sudhanshu Shekhar Jha

addition of Disallowance of depreciation of Rs.30,65,10,789/- on set top boxes and directing to allow the depreciation at the rate of 80% instead of 15% allowed by Assessing Officer. 3. The learned Commissioner of Income

M/S.ABAD FISHERIES,COCHIN vs. THE ACIT, CORPCIR-1(1), KOCHI, KOCHI

In the result, the appeal filed by the assessee is dismissed

ITA 166/COCH/2018[2013-14]Status: DisposedITAT Cochin02 May 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.P.K.SasidharanFor Respondent: Sri.Alok Mitra

Section 10BSection 143(3)Section 153Section 263Section 31(1)(iia)Section 32(1)(iia)

Income Tax ought to have taken note of the judgment of the Kerala High Court in the appellant’s own case with regard to deduction u/s 10B and held that the appellant is eligible for additional depreciation

DIADORA SHOES PVT LTD,CALICUT vs. ACIT CIRCLE 2(1), CALICUT

In the result, the assessee’sappeal is allowed

ITA 213/COCH/2023[2015-16]Status: DisposedITAT Cochin28 Mar 2024AY 2015-16

Bench: Shri Sanjay Arora & Shri Manomohan Dasdiadora Shoes Pvt. Ltd. Asst. Cit, Circle - 2 Vkc Tower, Kolathra P.O Calicut 673001 Vs. Calicut 673655 [Pan:Aabcd9692D] (Appellant) (Respondent)

For Appellant: Shri M.V. Venugopal, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 143(3)Section 32(1)(ii)

additional depreciation, since satisfied in the first year – AY 2014-15 in the instant case, itself. We, therefore, subscribe to the view per the decisions cited by the assessee in it’s favour. 3.5 We decide accordingly. 4. In the result, the assessee’sappeal is allowed. Order pronounced on March 28, 2024 under Rule 34 of The Income

BHIMA JEWELLERS,SULTHAN BATHERY, WAYANAD vs. THE PR CIT, KOZHIKKODE, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 208/COCH/2018[2013-14]Status: DisposedITAT Cochin17 Aug 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.208/Coch/2018 Assessment Year : 2013-14 M/S. Bhima Jewellers, Vs. The Pr. Commissioner Of Income- 6/785 Ai, Tax, Kozhikode. Mysore Road, Chungum Junction, Sulthan Bathery, Wayanad-673 592. [Pan: Aakfb 9817C] (Assessee-Appellant) (Revenue-Respondent) Revenue By Shri Dhanaraj A. Sr. Dr Assessee By Shri R. Krishnan, Ca Date Of Hearing 05/07/2018 Date Of Pronouncement 20/08/2018

Section 115BSection 14Section 143(3)Section 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D

depreciation against income assessed under section 68 was to be set aside.” 6.3 Further, it emerges that in the assessment proceedings, the Assessing Officer has accepted the income returned wherein the assessee has set off business loss with unexplained credit which was treated as its income. Since the assessee had to prove the identity, capacity and creditworthiness of the creditors

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 308/COCH/2019[2008-09]Status: DisposedITAT Cochin30 Sept 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

income and the exemption claimed on account of expenses on charitable purpose as per returns filed u/s 139 and u/s 153C are given below: As per Returns filed u/s 153C Income as per Income & Addition affixed assets Expenditure Statement during the year claimed as utilized for charitable purposes

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 305/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

income and the exemption claimed on account of expenses on charitable purpose as per returns filed u/s 139 and u/s 153C are given below: As per Returns filed u/s 153C Income as per Income & Addition affixed assets Expenditure Statement during the year claimed as utilized for charitable purposes