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8 results for “depreciation”+ Section 80Cclear

Sorted by relevance

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Key Topics

Section 153A14Depreciation8Disallowance8Addition to Income8Section 143(3)7Section 1327Section 1472Section 242Section 80C2

VISWANATHAN KRISHNAKUMAR,ALUVA vs. INCOME TAX OFFICER, ALUVA

In the result, the appeal of the assessee bearing ITA No

ITA 606/COCH/2025[2015-16]Status: DisposedITAT Cochin24 Nov 2025AY 2015-16

Bench: the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee. Being aggrieved, the assessee has filed the appeal before the Tribunal.

For Appellant: Shri Anil Kumar P J, AdvFor Respondent: Smt. Leena Lal. Snr AR
Section 147Section 148Section 24Section 250Section 54FSection 80C

section 80C; disallowance of business promotion expenses; disallowance of 33% of vehicle 4 ITA 606/Coch/2025 VishwanathanKrishnakumar expenses along with 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

depreciation from which it is evident that no incriminating material is found based on which the said disallowance is made. The Ld.AR in this regard relied on the decision of Hon’ble Delhi High Court in case of Pr.CIT vs. Meeta Gutgutia Prop. Ferns ‘N’ Petals reported in [2017] 395 ITR 526 (Del) where it is held that

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

depreciation from which it is evident that no incriminating material is found based on which the said disallowance is made. The Ld.AR in this regard relied on the decision of Hon’ble Delhi High Court in case of Pr.CIT vs. Meeta Gutgutia Prop. Ferns ‘N’ Petals reported in [2017] 395 ITR 526 (Del) where it is held that

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

depreciation from which it is evident that no incriminating material is found based on which the said disallowance is made. The Ld.AR in this regard relied on the decision of Hon’ble Delhi High Court in case of Pr.CIT vs. Meeta Gutgutia Prop. Ferns ‘N’ Petals reported in [2017] 395 ITR 526 (Del) where it is held that

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

depreciation from which it is evident that no incriminating material is found based on which the said disallowance is made. The Ld.AR in this regard relied on the decision of Hon’ble Delhi High Court in case of Pr.CIT vs. Meeta Gutgutia Prop. Ferns ‘N’ Petals reported in [2017] 395 ITR 526 (Del) where it is held that

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

depreciation from which it is evident that no incriminating material is found based on which the said disallowance is made. The Ld.AR in this regard relied on the decision of Hon’ble Delhi High Court in case of Pr.CIT vs. Meeta Gutgutia Prop. Ferns ‘N’ Petals reported in [2017] 395 ITR 526 (Del) where it is held that

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

depreciation from which it is evident that no incriminating material is found based on which the said disallowance is made. The Ld.AR in this regard relied on the decision of Hon’ble Delhi High Court in case of Pr.CIT vs. Meeta Gutgutia Prop. Ferns ‘N’ Petals reported in [2017] 395 ITR 526 (Del) where it is held that

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

depreciation from which it is evident that no incriminating material is found based on which the said disallowance is made. The Ld.AR in this regard relied on the decision of Hon’ble Delhi High Court in case of Pr.CIT vs. Meeta Gutgutia Prop. Ferns ‘N’ Petals reported in [2017] 395 ITR 526 (Del) where it is held that