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109 results for “depreciation”+ Section 2(22)(e)clear

Sorted by relevance

Mumbai2,808Delhi2,173Bangalore1,114Chennai913Ahmedabad635Kolkata495Hyderabad228Jaipur219Pune209Chandigarh151Raipur145Indore140Visakhapatnam125Cochin109Cuttack108Surat79Karnataka72Lucknow61Rajkot52Ranchi52SC46Nagpur44Guwahati41Jodhpur27Amritsar25Agra24Telangana23Kerala13Allahabad11Dehradun7Varanasi6Panaji6Patna5Calcutta5Jabalpur3Rajasthan2MADAN B. LOKUR S.A. BOBDE1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1

Key Topics

Addition to Income57Section 143(3)48Disallowance35Section 153A31Depreciation25Section 14A22Section 26316Section 13216Deduction16Section 143(2)

THE ADIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

In the result, both the appeals of the Revenue are dismissed

ITA 327/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

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

Section 11Section 12ASection 143(3)Section 2(15)

22,125.00 vi) Medicine Premium Collection Rs. 1,51,734.00 vii) SB Interest Rs. 4,489.00 viii) Directory Advertisement Rs. 10,000.00 ix) Income from mandap keeper (renting of halls and food) Rs. 78,55,580.00 Total Rs.1,01,97,432.00 2.1 Thus, the Assessing Officer observed that since the assessee was letting out a hall to public for conducting

THE DIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

In the result, both the appeals of the Revenue are dismissed

Showing 1–20 of 109 · Page 1 of 6

15
Section 4015
Section 15411
ITA 507/COCH/2019[2010-11]Status: DisposedITAT Cochin27 Nov 2019AY 2010-11

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

Section 11Section 12ASection 143(3)Section 2(15)

22,125.00 vi) Medicine Premium Collection Rs. 1,51,734.00 vii) SB Interest Rs. 4,489.00 viii) Directory Advertisement Rs. 10,000.00 ix) Income from mandap keeper (renting of halls and food) Rs. 78,55,580.00 Total Rs.1,01,97,432.00 2.1 Thus, the Assessing Officer observed that since the assessee was letting out a hall to public for conducting

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

Section 14A

22,17,68,481/- as on 31st March 2006 were availed by the appellant after the year 2002 and hence there is no nexus between interest bearing funds and exempt income yielding investments. 6. The learned CIT (A) ought to have observed from the records that there were sufficient own funds available with the appellant for making the said investments

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

Section 14A

22,17,68,481/- as on 31st March 2006 were availed by the appellant after the year 2002 and hence there is no nexus between interest bearing funds and exempt income yielding investments. 6. The learned CIT (A) ought to have observed from the records that there were sufficient own funds available with the appellant for making the said investments

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

Section 14A

22,17,68,481/- as on 31st March 2006 were availed by the appellant after the year 2002 and hence there is no nexus between interest bearing funds and exempt income yielding investments. 6. The learned CIT (A) ought to have observed from the records that there were sufficient own funds available with the appellant for making the said investments

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

Section 14A

22,17,68,481/- as on 31st March 2006 were availed by the appellant after the year 2002 and hence there is no nexus between interest bearing funds and exempt income yielding investments. 6. The learned CIT (A) ought to have observed from the records that there were sufficient own funds available with the appellant for making the said investments

DCIT, ALAPPUZHA vs. M/S ACEELERATED FREEZE DRYING CO, LTD, ALAPPUZHA

In the result, the appeal of the Revenue is allowed and the appeal of the

ITA 714/COCH/2008[2002-03]Status: DisposedITAT Cochin28 Jun 2019AY 2002-03

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

Section 143(3)Section 2Section 2(14)Section 42Section 50BSection 50B(1)

depreciable assets. On the other hand under Section 50B the asset has to be first classified between long term or short term capital asset and then for the purpose of Sections 48 and 49 net worth has to be computed in terms of explanation 1 of the said Section. The capital gain under Section 50B is the sale proceeds

ACEELERATED FREEZE DRYING CO.LTD,ALAPPUZHA vs. DCIT, ALAPPUZHA

In the result, the appeal of the Revenue is allowed and the appeal of the

ITA 1286/COCH/2005[2002-03]Status: DisposedITAT Cochin28 Jun 2019AY 2002-03

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

Section 143(3)Section 2Section 2(14)Section 42Section 50BSection 50B(1)

depreciable assets. On the other hand under Section 50B the asset has to be first classified between long term or short term capital asset and then for the purpose of Sections 48 and 49 net worth has to be computed in terms of explanation 1 of the said Section. The capital gain under Section 50B is the sale proceeds

AYUR GREEN AYURVEDA HOSPITALS PRIVATE LIMITED,MALAPPURAM vs. DCIT, CPC, BENGALURU, BENGALURU

In the result, the assessee’s appeal is dismissed

ITA 565/COCH/2022[2018-2019]Status: DisposedITAT Cochin13 Mar 2024AY 2018-2019

Bench: Shri Sanjay Arora & Dr. S. Seethalakshmiayurgreen Ayurveda Hospsitals Vs Dcit, Private Limited Cpc, Door No. 1/301 Ayurgreen Bengaluru. Ayurveda Hospitals, Kaladi Mlp Edappal, Malappuram-679585. (Appellant) (Respondent) Pan No. Aaica 4294 M

For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(1)Section 2Section 30Section 36Section 36(1)(va)Section 43B

E R PER: Dr. S. Seethalakshmi, JM This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre, Delhi dated 25.08.2021 (hereinafter referred to “CIT(A)/NFAC”) for the assessment year 2018-19. 2. The assessee has raised the following grounds of appeal:- 2 Ayurgreen Ayurveda Hospitals

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 35/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

22,28,756 31.03.2007 0 46,31,488.50 16,93,799.74 0 6,78,270 31.03.2008 0 44,06,488.50 16,47,879.74 0 4,35,270 31.03.2009 0 41,98,118.50 12,15,851.74 0 50,730 16.3 These books of accounts/documents belonged to/contained accounts relating to the Carmel Educational Trust, Adoor. The accounts so found/seized indicated that

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

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

ITA 309/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

22,28,756 31.03.2007 0 46,31,488.50 16,93,799.74 0 6,78,270 31.03.2008 0 44,06,488.50 16,47,879.74 0 4,35,270 31.03.2009 0 41,98,118.50 12,15,851.74 0 50,730 16.3 These books of accounts/documents belonged to/contained accounts relating to the Carmel Educational Trust, Adoor. The accounts so found/seized indicated that

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 210/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

22,28,756 31.03.2007 0 46,31,488.50 16,93,799.74 0 6,78,270 31.03.2008 0 44,06,488.50 16,47,879.74 0 4,35,270 31.03.2009 0 41,98,118.50 12,15,851.74 0 50,730 16.3 These books of accounts/documents belonged to/contained accounts relating to the Carmel Educational Trust, Adoor. The accounts so found/seized indicated that

THE ACIT CEN-CIRCLE, KOTTAYAM vs. SMT.GRACY BABU, ADOOR P.O.

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

ITA 239/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

22,28,756 31.03.2007 0 46,31,488.50 16,93,799.74 0 6,78,270 31.03.2008 0 44,06,488.50 16,47,879.74 0 4,35,270 31.03.2009 0 41,98,118.50 12,15,851.74 0 50,730 16.3 These books of accounts/documents belonged to/contained accounts relating to the Carmel Educational Trust, Adoor. The accounts so found/seized indicated that

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 34/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

22,28,756 31.03.2007 0 46,31,488.50 16,93,799.74 0 6,78,270 31.03.2008 0 44,06,488.50 16,47,879.74 0 4,35,270 31.03.2009 0 41,98,118.50 12,15,851.74 0 50,730 16.3 These books of accounts/documents belonged to/contained accounts relating to the Carmel Educational Trust, Adoor. The accounts so found/seized indicated that

THE DCIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

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

ITA 55/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

22,28,756 31.03.2007 0 46,31,488.50 16,93,799.74 0 6,78,270 31.03.2008 0 44,06,488.50 16,47,879.74 0 4,35,270 31.03.2009 0 41,98,118.50 12,15,851.74 0 50,730 16.3 These books of accounts/documents belonged to/contained accounts relating to the Carmel Educational Trust, Adoor. The accounts so found/seized indicated that

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 213/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

22,28,756 31.03.2007 0 46,31,488.50 16,93,799.74 0 6,78,270 31.03.2008 0 44,06,488.50 16,47,879.74 0 4,35,270 31.03.2009 0 41,98,118.50 12,15,851.74 0 50,730 16.3 These books of accounts/documents belonged to/contained accounts relating to the Carmel Educational Trust, Adoor. The accounts so found/seized indicated that

THE ACIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

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

ITA 238/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

22,28,756 31.03.2007 0 46,31,488.50 16,93,799.74 0 6,78,270 31.03.2008 0 44,06,488.50 16,47,879.74 0 4,35,270 31.03.2009 0 41,98,118.50 12,15,851.74 0 50,730 16.3 These books of accounts/documents belonged to/contained accounts relating to the Carmel Educational Trust, Adoor. The accounts so found/seized indicated that

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

22,28,756 31.03.2007 0 46,31,488.50 16,93,799.74 0 6,78,270 31.03.2008 0 44,06,488.50 16,47,879.74 0 4,35,270 31.03.2009 0 41,98,118.50 12,15,851.74 0 50,730 16.3 These books of accounts/documents belonged to/contained accounts relating to the Carmel Educational Trust, Adoor. The accounts so found/seized indicated that

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

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

ITA 306/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

22,28,756 31.03.2007 0 46,31,488.50 16,93,799.74 0 6,78,270 31.03.2008 0 44,06,488.50 16,47,879.74 0 4,35,270 31.03.2009 0 41,98,118.50 12,15,851.74 0 50,730 16.3 These books of accounts/documents belonged to/contained accounts relating to the Carmel Educational Trust, Adoor. The accounts so found/seized indicated that

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 29/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

22,28,756 31.03.2007 0 46,31,488.50 16,93,799.74 0 6,78,270 31.03.2008 0 44,06,488.50 16,47,879.74 0 4,35,270 31.03.2009 0 41,98,118.50 12,15,851.74 0 50,730 16.3 These books of accounts/documents belonged to/contained accounts relating to the Carmel Educational Trust, Adoor. The accounts so found/seized indicated that