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129 results for “depreciation”+ Disallowanceclear

Sorted by relevance

Mumbai5,300 Delhi4,456 Chennai1,912 Bangalore1,693 Kolkata1,075 Ahmedabad637 Pune328 Hyderabad326 Jaipur304 Karnataka213 Raipur154 Chandigarh142 Cochin129 Indore123 Amritsar99 Lucknow82 Surat79 Visakhapatnam78 Rajkot64 Ranchi57 Nagpur53 Jodhpur51 Telangana45 SC44 Kerala33 Cuttack30 Guwahati25 Panaji23 Calcutta22 Patna20 Dehradun18 Agra13 Punjab & Haryana9 Jabalpur8 Allahabad7 Orissa7 Rajasthan7 Varanasi7 Tripura1 MADAN B. LOKUR S.A. BOBDE1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 143(3)78 Disallowance68 Depreciation62 Addition to Income60 Deduction40 Section 32(1)(iia)37 Section 14833 Section 25029 Section 15429 Section 153A

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 239/COCH/2023[2011-12]Status: DisposedITAT Cochin14 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR

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

Disallowance of depreciation on non- 70,31,250 compete fee (v) Disallowance of interest on borrowed 50,67,973 working

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

Showing 1–20 of 129 · Page 1 of 7

18

ITA 241/COCH/2023[2013-14]Status: Disposed

ITAT Cochin

14 May 2025

AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR

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

Disallowance of depreciation on non- 70,31,250 compete fee (v) Disallowance of interest on borrowed 50,67,973 working

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 240/COCH/2023[2012-13]Status: DisposedITAT Cochin14 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR

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

Disallowance of depreciation on non- 70,31,250 compete fee (v) Disallowance of interest on borrowed 50,67,973 working

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS "JRG SECURITIES LTD"),KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 243/COCH/2023[2017-18]Status: DisposedITAT Cochin14 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR

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

Disallowance of depreciation on non- 70,31,250 compete fee (v) Disallowance of interest on borrowed 50,67,973 working

M/S INDITRADE CAPITAL LTD (PREVIOUSLY KNOWN AS ,KOCHI vs. THE ITO, CORPORATE WARD1(1),, KOCHI

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

ITA 242/COCH/2023[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR

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

Disallowance of depreciation on non- 70,31,250 compete fee (v) Disallowance of interest on borrowed 50,67,973 working

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

disallowance of depreciation is made on an estimated basis but not based on any incriminating material. The disallowance of 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 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

disallowance of depreciation is made on an estimated basis but not based on any incriminating material. The disallowance of 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

disallowance of depreciation is made on an estimated basis but not based on any incriminating material. The disallowance of 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

disallowance of depreciation is made on an estimated basis but not based on any incriminating material. The disallowance of 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

disallowance of depreciation is made on an estimated basis but not based on any incriminating material. The disallowance of 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

disallowance of depreciation is made on an estimated basis but not based on any incriminating material. The disallowance of 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

disallowance of depreciation is made on an estimated basis but not based on any incriminating material. The disallowance of depreciation

M/S.BABY MEMORIAL HOSPITAL LTD,KOZHIKKODE vs. THE ACIT,CIRCLE-1(1), KOZHIKKODE

Appeal is allowed for statistical purposes in above terms

ITA 340/COCH/2023[2011-12]Status: DisposedITAT Cochin23 Oct 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhbaby Memorial Hospital Ltd. Acit, Circle (1) 5/3429, Indira Gandhi Road Aayakar Bhavan Arayidat Hupalam Vs. Mananchira Kozhikode 673004 Kozhikode 673004 [Pan: Aadcb7392J] (Appellant) (Respondent)

For Appellant: ------- None -------For Respondent: Smt. V. Swarnalatha, Sr. D.R

depreciation disallowance of Rs.16,06,999/- on hospital equipment, depreciation disallowance of Rs. 19,12,976/- pertaining to the alleged

M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI

In the result, both the appeals of the assessee are allowed

ITA 269/COCH/2023[2005-06]Status: DisposedITAT Cochin03 Jan 2025AY 2005-06

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Radhesh Bhatt, CAFor Respondent: Shri Sanjit Kumar Das, CIT(DR)

Section 143(2)Section 143(3)Section 250Section 263Section 32Section 32(1)Section 47

disallowed. Further depreciation amounting to Rs.94,086 was disallowed, as the assessee failed to show ITA Nos.268 & 269/COCH/2023 Page 4 of 9 the applicability

M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI

In the result, both the appeals of the assessee are allowed

ITA 268/COCH/2023[2005-06]Status: DisposedITAT Cochin03 Jan 2025AY 2005-06

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Radhesh Bhatt, CAFor Respondent: Shri Sanjit Kumar Das, CIT(DR)

Section 143(2)Section 143(3)Section 250Section 263Section 32Section 32(1)Section 47

disallowed. Further depreciation amounting to Rs.94,086 was disallowed, as the assessee failed to show ITA Nos.268 & 269/COCH/2023 Page 4 of 9 the applicability

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

ITA 657/COCH/2019[2011-12]Status: DisposedITAT Cochin20 Jan 2023AY 2011-12

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

For Appellant: Smt. J M Jamuna Devi, Sr. ARFor Respondent: S/Shri Rajasekharan & K. Gopi, CAs

Section 143(3)Section 14ASection 32(1)(ii)Section 32(1)(iia)Section 40

Disallowance of additional depreciation claimed by the assessee u/s. 32(1)(iia) – AY 2009-10 to 2013-14 (ii) Disallowance

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

ITA 658/COCH/2019[2012-13]Status: DisposedITAT Cochin20 Jan 2023AY 2012-13

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

For Appellant: Smt. J M Jamuna Devi, Sr. ARFor Respondent: S/Shri Rajasekharan & K. Gopi, CAs

Section 143(3)Section 14ASection 32(1)(ii)Section 32(1)(iia)Section 40

Disallowance of additional depreciation claimed by the assessee u/s. 32(1)(iia) – AY 2009-10 to 2013-14 (ii) Disallowance

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

ITA 656/COCH/2019[2010-11]Status: DisposedITAT Cochin20 Jan 2023AY 2010-11

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

For Appellant: Smt. J M Jamuna Devi, Sr. ARFor Respondent: S/Shri Rajasekharan & K. Gopi, CAs

Section 143(3)Section 14ASection 32(1)(ii)Section 32(1)(iia)Section 40

Disallowance of additional depreciation claimed by the assessee u/s. 32(1)(iia) – AY 2009-10 to 2013-14 (ii) Disallowance

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

ITA 659/COCH/2019[2013-14]Status: DisposedITAT Cochin20 Jan 2023AY 2013-14

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

For Appellant: Smt. J M Jamuna Devi, Sr. ARFor Respondent: S/Shri Rajasekharan & K. Gopi, CAs

Section 143(3)Section 14ASection 32(1)(ii)Section 32(1)(iia)Section 40

Disallowance of additional depreciation claimed by the assessee u/s. 32(1)(iia) – AY 2009-10 to 2013-14 (ii) Disallowance

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

ITA 655/COCH/2019[2009-10]Status: DisposedITAT Cochin20 Jan 2023AY 2009-10

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

For Appellant: Smt. J M Jamuna Devi, Sr. ARFor Respondent: S/Shri Rajasekharan & K. Gopi, CAs

Section 143(3)Section 14ASection 32(1)(ii)Section 32(1)(iia)Section 40

Disallowance of additional depreciation claimed by the assessee u/s. 32(1)(iia) – AY 2009-10 to 2013-14 (ii) Disallowance