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2 results for “depreciation”+ Section 272A(1)(d)clear

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Chennai13Delhi11Ahmedabad9Pune6Mumbai6Kolkata6Jaipur3Chandigarh2Raipur2Cochin2Nagpur1Bangalore1Hyderabad1SC1Cuttack1Lucknow1

Key Topics

Section 1443Section 113Section 143(2)2Section 682Section 272A(2)(e)2Depreciation2

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)

D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order passed u/.s 263 of the I.T. Act by the CIT(Exemptions), Kochi dated 10/02/2017 and pertains to assessment year 2012-13. 2. There was a delay of 24 days in filing the appeal before the Tribunal. The assessee has filed condonation petition

M/S KERALA AUTOMOBILES LTD,TRIVANDRUM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), TRIVANDRUM

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

ITA 176/COCH/2023[2018-19]Status: DisposedITAT Cochin10 Aug 2023AY 2018-19

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember Kerala Automobiles Ltd. Asst. Cit, Aralumoodu P.O., Neyattinkara Circle 1(1), Vs. Trivandurm 695123 Trivandrum [Pan:Aabck0142M] (Respondent) (Appellant)

For Appellant: Shri Anand George Thomas, CAFor Respondent: Shri Sajit Kumar Das, CIT-DR
Section 115Section 143(1)Section 143(2)Section 144Section 251Section 68

D E R Per:Sanjay Arora, AM This is an Appeal by the Assesseedirected against the Order dated 31.01.2023 by the National Faceless Appeal Centre, Delhi (NFAC), dismissing the assessee’s appeal contesting it’s assessment under section 144 of the Income Tax Act, 1961 (the Act) dated 27.08.2021 for Assessment Year (AY) 2018-19. 2. The assessee