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258 results for “depreciation”+ Disallowanceclear

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Key Topics

Section 143(3)73 Addition to Income72 Disallowance50 Depreciation41 Section 32(1)(iia)38 Deduction36 Section 26331 Section 153C28 Section 80I27 Section 148

SRI.M.K.SUNEER,CALICUT vs. THE ITO, CALICUT

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

ITA 306/COCH/2017[2005-06]Status: DisposedITAT Cochin20 Oct 2017AY 2005-06

Bench: Shri George George K

For Appellant: Sri. R.V.ViswanathanFor Respondent: Sri. A.Dhanaraj, Sr.DR

Disallowance of depreciation (Rs.1,11,125) 4.1 The Assessing Officer had made disallowance of depreciation totaling to Rs.1,11,125, on two pick

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 241/COCH/2023[2013-14]Status: DisposedITAT Cochin

Showing 1–20 of 258 · Page 1 of 13

...

24

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 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

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

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

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

disallowances made by the A.O. was depreciation on STB. The assessee had claimed depreciation on STB at Rs.36,13,86,286 at the rate

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)

disallowing depreciation thereof, though the appellant had already reduced the said Grant from the cost of assets and hence no depreciation

M/S.MARYMATHA SCHOOL TRUST,COCHIN vs. THE ITO(EXEMPTION), COCHIN

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

ITA 285/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Aug 2018AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.285/Coch/2017 Assessment Year : 2012-13 M/S. Mary Matha School Trust, Vs. The Income Tax Officer Thrikkakara P.O. (Exemption), Kochi. Kochi-682 021. [Pan:Aabtm 0241L]

Section 11Section 11(1)(a)Section 143(3)Section 263Section 272A(2)(e)Section 272A(3)Section 272A(4)

disallowance of depreciation. The depreciation disallowed in the Assessment Order was Rs.1,02,37,922/-. But the actual depreciation claimed

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 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 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

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 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 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 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

SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN

In the result, i) The appeal of the assessee in ITA No

ITA 320/COCH/2015[2009-10]Status: DisposedITAT Cochin24 May 2018AY 2009-10

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

depreciation @50%. Hence it was prayed to drop the disallowance of excess depreciation claimed of Rs. 2,22 644/-. I.T.A

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 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

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