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3 results for “depreciation”+ Penaltyclear

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Delhi1,354 Mumbai1,227 Bangalore299 Ahmedabad282 Chennai275 Kolkata171 Jaipur141 Chandigarh95 Pune82 Hyderabad80 Raipur58 Indore46 Lucknow28 SC26 Surat23 Visakhapatnam21 Karnataka16 Jodhpur15 Amritsar15 Cochin15 Guwahati15 Rajkot15 Cuttack14 Nagpur12 Telangana10 Patna9 Kerala6 Ranchi5 Calcutta4 Jabalpur3 Allahabad3 Dehradun3 Panaji3 Rajasthan1 Agra1 ASHOK BHAN DALVEER BHANDARI1 Varanasi1

Key Topics

Section 44B7 Section 270A4 Section 143(3)3 Depreciation3 TDS2 Addition to Income2 Natural Justice2 Penalty2

SHIV RATAN EDUCATION SOCIETY,HARIDWAR vs. ITO EXEMPTION WARD, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 184/DDN/2025[2020-21]Status: DisposedITAT Dehradun18 Feb 2026AY 2020-21

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 270ASection 270A(9)(a)Section 9

penalty alleged that if amount of Income over expenditure and depreciation claimed as application are reduced from gross receipts of Rs.3

M.B. PETROLEUM SERVICES LLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 6608/DEL/2016[2012-13]Status: DisposedITAT Dehradun05 Oct 2023

AY 2012-13

For Appellant: Smt. Shashi M Kapila, AdvocateFor Respondent: Shri Mayank Kumar, Addl.CIT DR

Section 143(3)Section 246ASection 271GSection 40aSection 44BSection 44D

depreciation and amortization of Rs. 49,75,184/-. 8. Without prejudice to above and in law and circumstances of the case, the Ld. AO erred in disallowing expense of Rs.11,660/- on the ground that they cannot be verified. 9. Without prejudice to above and in law and circumstances of the case, the ld. AO erred in disallowing the expense

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1828/DEL/2015[2011-12]Status: DisposedITAT Dehradun15 Sept 2023AY 2011-12

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

For Appellant: Smt Shashi M. Kapila, AdvFor Respondent: Sh. Mayank Kumar, JCIT, DR

Section 143(3)Section 32Section 44B

depreciation u/s 32 of the Act also would become academic. In our considered opinion, even though the assessee has offered more income in its return than the income u/s 44BB(1) of the Act , still it is not estopped from pointing out a mistake in the assessment though such mistake is on account of submission by the taxpayer