Search: depreciation

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Section 143(3)32 Section 32(1)(iia)31 Section 153A21 Addition to Income19 Section 32(1)(ii)15 Depreciation15 Section 143(2)14 Disallowance14 Section 1549

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

section 32(1)(iia) of the Act. The assessee could avail 50% of the allowed depreciation on account of the fact that the equipment for which depreciation was claimed was not used for more than 180 days in the previous year 2007- 08. Thus, the assessee claimed 10% of permissible 20% depreciation in the previous year 2007-08 and claimed

Showing 1–20 of 30 · Page 1 of 2

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

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

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

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

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

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

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

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

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

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

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

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

ESATTO BUILDERS P. LTD,KOZHIKKODE vs. THE ACIT, KOZHIKKODE

INFOPARKS KERALA,COCHIN vs. THE ACIT, COCHIN

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

INFOPARKS KERALA,TRIVANDRUM vs. THE JT DIRECTOR OF IT (OSD) EXEM), COCHIN

YENKEY ROLLER FLOUR MILLS,CALICUT vs. DCIT C-1(1), KOZHIKKODE

M/S OIL PALM INDIA LTD,KOTTAYAM vs. DCIT, KOTTAYAM

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

CHENGAZHASSERIL THOMAS KURIAN,KOTTAYAM vs. ACIT CENTRAL CIRCLE KOTTAYAM, KOTTAYAM