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6 results for “depreciation”+ Section 264clear

Sorted by relevance

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Key Topics

Section 14A16Section 43B8Section 2636Section 143(3)6Section 1475Deduction5Section 694Section 1154Addition to Income4Section 154

CSB BANK LTD ( FORMERLY THE CATHOLIC SRIAN BANK LTD,THRISSUR vs. THE PR CIT, KOZHIKKODE

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

ITA 84/COCH/2021[2016-17]Status: DisposedITAT Cochin14 Sept 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Shri C. Naresh, A.RFor Respondent: Shri Shantam Bose, D.R
Section 143(3)Section 14ASection 263Section 438Section 43B

depreciation attributable to evaluation of assets. In the assessment year 2017-18, he set aside all these issues to the file of AO for conducting verification and pass fresh assessment order after giving opportunity of hearing to the assessee. Against this assessee is in appeal before us. We have carefully considered the rival submissions in 4. the light of material

3
Disallowance2

CSB BANK LTD.,THRISSUR vs. DCIT CIRCLE 1(1) & TPS THRISSUR, THRISSUR

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

ITA 563/COCH/2022[2017-2018]Status: DisposedITAT Cochin14 Sept 2022AY 2017-2018

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Shri C. Naresh, A.RFor Respondent: Shri Shantam Bose, D.R
Section 143(3)Section 14ASection 263Section 438Section 43B

depreciation attributable to evaluation of assets. In the assessment year 2017-18, he set aside all these issues to the file of AO for conducting verification and pass fresh assessment order after giving opportunity of hearing to the assessee. Against this assessee is in appeal before us. We have carefully considered the rival submissions in 4. the light of material

M/S.KERALA STATE INDUSTRIAL DEV CORPN LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

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

ITA 142/COCH/2017[2012-13]Status: DisposedITAT Cochin07 Feb 2019AY 2012-13

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

Section 135Section 263Section 37Section 37(1)

264 ITR 545) wherein depreciation of securities was held as stock-in-trade. He also stated that the same was claimed in accordance with AS 13 concerning accounting of investments. 4. The Assessing Officer opined that advance share investment/ share application money cannot assume the character of stock-in-trade. The assessee countered the views of Assessing Officer by stating

SHAHUL HAMEED,MANANTHAVADY vs. ITO, WARD-2, KALPETTA

In the result, the appeal by the assessee is allowed

ITA 355/COCH/2024[2014-2015]Status: DisposedITAT Cochin27 Mar 2025AY 2014-2015

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Sr.AR
Section 115Section 133ASection 143(3)Section 147Section 148Section 154Section 250Section 69

264/- made in the assessment is undisclosed income coming within the purview of section 68, it being a sum found credited in the books of the assessee with respect to which the explanation offered was not found to be satisfactory by the Assessing Officer. Since section 115BBE was introduced with effect from 01.04.2013, it cannot be disputed that no deduction

THE ACIT CIR-1(1), THRISSUR vs. SOUTH INDIAN BANK LTD, THRISSUR

In the result, both the appeal filed by the assessee as well as the appeal filed

ITA 219/COCH/2018[2012-13]Status: DisposedITAT Cochin22 Mar 2019AY 2012-13

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

Section 14ASection 36(1)(viii)

Sections 234A, 2348 and 234C is mandatory in nature. In view of the fact that the appellate authorities have considered the matter based on "the judgment of the Supreme Court, this issue is also answered against the appellant". 11. Here again, both the parties agreed that this issue is covered against the assessee and in favour of the Revenue

SOUTH INDIAN BANK LTD,THRISSUR vs. THE ACIT CIR-1(1), THRISSUR

In the result, both the appeal filed by the assessee as well as the appeal filed

ITA 215/COCH/2018[2012-13]Status: DisposedITAT Cochin21 Mar 2019AY 2012-13

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

Section 14ASection 36(1)(viii)

Sections 234A, 2348 and 234C is mandatory in nature. In view of the fact that the appellate authorities have considered the matter based on "the judgment of the Supreme Court, this issue is also answered against the appellant". 11. Here again, both the parties agreed that this issue is covered against the assessee and in favour of the Revenue