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92 results for “depreciation”+ Carry Forward of Lossesclear

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Mumbai2,908 Delhi1,264 Kolkata610 Ahmedabad582 Bangalore529 Chennai449 Pune376 Chandigarh192 Jaipur178 Hyderabad163 Raipur153 Karnataka117 Surat101 Visakhapatnam95 Cuttack94 Cochin92 Indore69 Amritsar52 Nagpur51 Ranchi50 Rajkot42 Guwahati39 Lucknow33 SC28 Jodhpur18 Telangana12 Patna9 Panaji8 Allahabad7 Kerala7 Varanasi7 Calcutta6 Jabalpur4 Agra3 Orissa2 Punjab & Haryana2 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 Dehradun1 Rajasthan1 Gauhati1 Himachal Pradesh1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Addition to Income50 Depreciation39 Section 143(3)37 Disallowance29 Section 10A22 Section 12A22 Section 14721 Deduction21 Section 14816 Set Off of Losses

M/S.ROADS AND BRIDGES DEVELOPMENT CORPN OF KERALA LTD,ERNAKULAM vs. THE ACIT, KOCHI

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

ITA 33/COCH/2021[2016-17]Status: DisposedITAT Cochin20 Jan 2023AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Year : 2016-17

For Appellant: Ms. Remya S Menon, CAFor Respondent: Smt. J M Jamuna Devi, Sr DR

Section 139(1)Section 139(3)Section 143(3)Section 263Section 32(2)Section 72(1)

carried forward u/s. 139(3) is only business loss u/s. 72(1) and not the unabsorbed depreciation loss carried forward

Showing 1–20 of 92 · Page 1 of 5

16

M/S.HOTEL ABAD,KOCHI vs. THE ACIT, COCHIN

In the result, the appeal of assessee in ITA No

ITA 38/COCH/2020[2007-08]Status: DisposedITAT Cochin24 Feb 2022AY 2007-08

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am M/S.Hotel Abad, The Assistant Commissioner Chullickal, Of Income Tax, V. Kochi-682 005 Circle-1(1), Kerala Cochin, Kerala Pan – Aabfh3482N Appellant Respondent

For Appellant: Shri TinoAnto, CAFor Respondent: Smt. Jamunna Devi, Sr.DR

Section 139(1)Section 139(3)Section 143(3)

loss brought forward from earlier years and eligible to be carried forward to Rs.2,38,782/-, being the depreciation only

DCIT, TRIVANDRUM vs. BRAHMOS AEROSPACE( THIRUVANANTHAPURAM) LTD, TRIVANDRUM

In the result, the appeal filedby

ITA 742/COCH/2019[2002-03]Status: HeardITAT Cochin23 Feb 2022AY 2002-03

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am Deputy Commissioner Brahmos Aerospace Of Income Tax, (Thiruvananthapuram) Ltd., Circle-1(1), V. Chackai, Thiruvananthapuram Beach Post, Kerala Tiruvananthapuram, Kerala Pan – Aabck2217K Appellant Respondent

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Abraham Joseph Markos, Adv

Section 139(1)Section 139(3)Section 143(2)Section 143(3)Section 44ASection 80

carry forward of business loss while loss on account of depreciation was allowed to be carried forward. It was fairly

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

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

ITA 448/COCH/2016[2010-11]Status: DisposedITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

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

Section 10BSection 10B(3)Section 143(2)Section 195Section 195(6)Section 40

carry forward of business losses and unabsorbed deprecation. The amendments have been brought into effect retrospectively from 01-04-2011 and have been made applicable to business losses or unabsorbed depreciation

THE ACIT, TRIVANDRUM vs. M/S. MANOHAR HILL CHARITABLE TRUST, KOTTAYAM

In the result, the appeals of the Revenue are allowed for statistical

ITA 367/COCH/2016[2007-08]Status: DisposedITAT Cochin19 Apr 2017AY 2007-08

Bench: Shri George George K.

Section 11Section 12ASection 143(3)Section 28

forward losses and unabsorbed depreciation of earlier years against the taxable income of the current year. Given the fact that the 4 I.T.A. Nos.366-368/Coch/2016 assessee was filing its return in the status of a ‘Trust’ enjoying exemption u/s. 11, the carry

THE ACIT, TRIVANDRUM vs. M/S. MANOHAR HILL CHARITABLE TRUST, KOTTAYAM

In the result, the appeals of the Revenue are allowed for statistical

ITA 366/COCH/2016[2006-07]Status: DisposedITAT Cochin19 Apr 2017AY 2006-07

Bench: Shri George George K.

Section 11Section 12ASection 143(3)Section 28

forward losses and unabsorbed depreciation of earlier years against the taxable income of the current year. Given the fact that the 4 I.T.A. Nos.366-368/Coch/2016 assessee was filing its return in the status of a ‘Trust’ enjoying exemption u/s. 11, the carry

THE ACIT, TRIVANDRUM vs. M/S. MANOHAR HILL CHARITABLE TRUST, KOTTAYAM

In the result, the appeals of the Revenue are allowed for statistical

ITA 368/COCH/2016[2008-09]Status: DisposedITAT Cochin19 Apr 2017AY 2008-09

Bench: Shri George George K.

Section 11Section 12ASection 143(3)Section 28

forward losses and unabsorbed depreciation of earlier years against the taxable income of the current year. Given the fact that the 4 I.T.A. Nos.366-368/Coch/2016 assessee was filing its return in the status of a ‘Trust’ enjoying exemption u/s. 11, the carry

KINGS INFRA VENTURES LTD,THEVARA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (2), KOCHI, KOCHI

In the result, the appeal by the assessee is dismissed

ITA 25/COCH/2017[2011-2012]Status: DisposedITAT Cochin24 Apr 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Sandeep Gosainkings Infra Ventures Ltd. Asstt. Commissioner Of A-1, 1St Floor, Atria Apartment Income Tax, Opp. Gurudwara Temple Vs. Circle - 1(2) Perumanur Road Kochi Thevara, Kochi [Pan:Aaccv3411D] (Respondent) (Appellant) Appellant By: Shri Joseph Markose, Sr. Advocate Respondent By: Smt. J.M. Jamuna Devi, Sr. D.R.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 139(1)Section 143(3)

carry forward of unabsorbed depreciation would arise only in that case. That is, the question of set-off of unabsorbed loss

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

carry forward business loss and depreciation holding that the assessee was entitled to claim set off of the current year

M/S.AKAY FLAVOURS & AROMATICS P. LTD,ERNAKULAM vs. THE ACIT, ERNAKULAM

In the result, the appeal filed by the assesseee is allowed as indicated

ITA 491/COCH/2016[2004-05]Status: DisposedITAT Cochin05 Feb 2018AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2004-05

Section 10ASection 10BSection 139(1)Section 143Section 32(2)Section 72

carried forward business loss U/S. 72 and unabsorbed depreciation U/S. 32(2).” 2 3. The brief facts of the case

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

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

ITA 60/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

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

carried to any reserves, by whatever name called (other than a reserve specified under section 33AC); or 25 I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 (c) the amount or amounts set aside to provisions made for meeting liabilities, other than ascertained liabilities; or (d) the amount by way of provision for losses of subsidiary companies; or (e) the amount or amounts

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

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

ITA 61/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

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

carried to any reserves, by whatever name called (other than a reserve specified under section 33AC); or 25 I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 (c) the amount or amounts set aside to provisions made for meeting liabilities, other than ascertained liabilities; or (d) the amount by way of provision for losses of subsidiary companies; or (e) the amount or amounts

THE DCIT, COCHIN vs. M/S.ASPINWALL & CO. LTD, COCHIN

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

ITA 133/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

carried to any reserves, by whatever name called (other than a reserve specified under section 33AC); or 25 I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 (c) the amount or amounts set aside to provisions made for meeting liabilities, other than ascertained liabilities; or (d) the amount by way of provision for losses of subsidiary companies; or (e) the amount or amounts

M/S ASPINWALL & CO.,LTD,COCHIN vs. THE ACIT, COCHIN

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

ITA 128/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

carried to any reserves, by whatever name called (other than a reserve specified under section 33AC); or 25 I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 (c) the amount or amounts set aside to provisions made for meeting liabilities, other than ascertained liabilities; or (d) the amount by way of provision for losses of subsidiary companies; or (e) the amount or amounts

M/S.FORTUNE ELASTOMERS P. LTD,KOZHIKKODE vs. THE ACIT,CIR-2(1), KOZHIKKODE, KOZHIKKODE

In the result, the appeal of the assessee is dismissed

ITA 154/COCH/2018[2004-05]Status: DisposedITAT Cochin25 Oct 2018AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.154/Coch/2018 Assessment Year : 2004-05 M/S. Fortune Elastomers P. Ltd., Vs. The Assistant Commissioner Of Kolathara P.O., Income-Tax,Circle-2(1), Kozhikode. Kozhikode-673 635. [Pan:Aaacf 5028Q].

Section 72Section 80Section 80HSection 80I

carry forward business loss of Rs.14,37,969/-. The Assessing Officer allowed the deduction on a profit of Rs.64,14,434/- after setting off brought forward business losses. The deduction u/s. 80HHC was restricted to Rs.7,56,635/-. The Assessing Officer further observed that the assessee claimed deduction u/s. 80IB without deducting claim u/s. 80HHC . The Assessing Officer allowed deduction

JUBILEE MISSION HOSPITAL.,THRISSUR vs. THE DCIT, KOCHI

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

ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148

loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur Page 11 of 19 (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year).” 11.1 In our opinion, since there was no material brought on record

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

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

ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148

loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur Page 11 of 19 (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year).” 11.1 In our opinion, since there was no material brought on record

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

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

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148

loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur Page 11 of 19 (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year).” 11.1 In our opinion, since there was no material brought on record

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

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

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148

loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur Page 11 of 19 (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year).” 11.1 In our opinion, since there was no material brought on record

THE KERALA STATE CO-OPERATIVE COIR MARKETING FEDERATION LIMITED NO.679,ALAPPUZHA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, ALAPPUZHA, ALAPPUZHA

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

ITA 208/COCH/2024[2017-18]Status: DisposedITAT Cochin28 Oct 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri R. Krishnan, CA

carried forward losses and unabsorbed depreciation of earlier years without assigning any reason. 6) The learned Assessing Officer ought to have