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142 results for “depreciation”+ Section 10(20)clear

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Key Topics

Section 26379Addition to Income61Section 143(3)52Disallowance50Section 1042Depreciation37Section 153A26Section 143(2)22Section 14A18Limitation/Time-bar

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: Disposed

Showing 1–20 of 142 · Page 1 of 8

...
18
Section 153D16
Deduction16
ITAT Cuttack
15 Feb 2021
AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

RONALD EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 261/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

20: The Permanent Trustees may appoint THREE more Trustees of their choice £0 function as co-trustees and their tenure of office shall be not more than two 'ears from the date of appointment unless they are re- nominated for further period Clause 21: The temporary Co-managing Trustee will exercise their duties as co-trustees subject to the control

ACIT, CIRCLE-2(2), BHUBANESWAR, BHUBANESWAR vs. M/S. SRB CONSULTANCY PVT. LTD., BHUBANESWAR

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

ITA 504/CTK/2013[2010-11]Status: DisposedITAT Cuttack16 Jun 2017AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

For Appellant: Shri D.K.Mohanty, ARFor Respondent: Shri Kunal Singh, CIT DR

depreciable assets, the Assessing Officer should have excluded Rs.51,876/- which pertained to ITA No. 566/CT K/ 2013 Asse ssment Year : 20 10- 201 1 assessee’s gain on sale of assets, which was offered for taxation under the head “other income”. He observed that the Assessing Officer apparently missed to see that a sum of Rs.51,876/- was really

ACIT, CIRCLE-2(1), SAMBALPUR, SAMBALPUR vs. M/S. DIVAKAR ENGINEERING PVT. LTD., SAMBALPUR

In the result, appeal filed by the revenue is partly allowed for

ITA 507/CTK/2014[2010-11]Status: DisposedITAT Cuttack28 Feb 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

For Appellant: Shri B.R. Panda, ARFor Respondent: Shri Piyush Kolhe, CIT DR
Section 143(1)Section 143(2)Section 194Section 194C

20 10- 201 1 depreciation on Hydro, we found from the assessment order that the Assessing Officer has disallowed the depreciation treating it as excess claim whereas the CIT(A) in the appellate proceeding has dealt on this disputed issue on the findings of the Assessing Officer an the submission of the assessee and provisions of section

DCIT, SAMBALPUR vs. M/S. EAST INDIA MINERALS LTD., KEONJHAR

In the result, the appeals filed by the revenue are dismissed

ITA 31/CTK/2015[2007-08]Status: DisposedITAT Cuttack27 Jun 2017AY 2007-08

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: NONEFor Respondent: Shri D.K.Pradhan, DR
Section 147Section 32(1)Section 32(1)(ii)Section 35E

20 10- 201 1 (ii) on the acquist5in of the deposits of such mineral or group of associated minerals or of any rights in or over such deposits; or (iii) of a capital nature in respect of any building, machinery, plant or furniture for which allowance by way of depreciation is admissible under section

M/S. ADITYA EARTH MOVERS,JAGATSINGHPUR vs. CIT, CUTTACK, CUTTACK

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

ITA 9/CTK/2015[2010-11]Status: DisposedITAT Cuttack27 Jun 2017AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

For Appellant: Shri S.K.Jena, ARFor Respondent: Shri Kunal Singh, CIT DR
Section 143Section 143(3)Section 263Section 263(1)Section 40A(3)

depreciation than that allowable under the Income Tax Act, which was allowed by the Assessing Officer without any discussion in the Asse ssment Year : 20 10- 201 1 assessment order. Further, the CIT also found that the assessee has made payments in cash in violation of provisions of section

ADHIKAR,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 255/CTK/2017[2012-13]Status: DisposedITAT Cuttack27 Sept 2018AY 2012-13

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2012-2013

For Appellant: Shri S.C.Bhadra, ARFor Respondent: Shri Subhendu Datta, DR
Section 11Section 11(1)(a)Section 28Section 29Section 30Section 32Section 32(1)Section 34Section 43C

10,39,569/- and addition of Rs.7,96,911/- being transfer to general fund, Rs.72,29,426/- advances and Rs.35,56,860/- liabilities. P a g e 1 | 7 ITA No. 255/CT K/ 2017 Asse ssment Year : 20 12- 13 3. The facts of the case are that the Assessing Officer disallowed depreciation of Rs.10,39,569/- to the assessee

SANJAYA KUMAR NANDA,SUNDERGARH vs. ITO, JHARSUGUDA

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

ITA 86/CTK/2015[2010-11]Status: DisposedITAT Cuttack18 May 2017AY 2010-11

Bench: S/Shri N.S Saini & Kuldip Singhassessment Year : 2010-2011

For Appellant: Shri M.Udayapuria/B.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR
Section 40(3)Section 40A(3)

depreciation of Rs.1,09,270/- alleging violation of section 40A(3) of the Act. 9. From a bare perusal of the order of the CIT(A), we find that this ground does not arise out of the order of the CIT(A) and, therefore, this ground of appeal of the assessee is dismissed. Asse ssment Year : 20 10