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8 results for “depreciation”+ Section 17(5)(d)clear

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Mumbai3,320Delhi2,498Bangalore1,341Chennai1,174Ahmedabad710Kolkata536Jaipur272Hyderabad270Indore160Pune139Chandigarh137Cochin126Surat126Raipur126Cuttack107Karnataka99Visakhapatnam92SC63Lucknow62Rajkot58Nagpur46Jodhpur34Ranchi28Telangana27Amritsar24Guwahati22Kerala16Agra16Allahabad14Panaji12Varanasi9Dehradun8Patna6Jabalpur3Calcutta3Rajasthan2Gauhati1Orissa1A.K. SIKRI N.V. RAMANA1Punjab & Haryana1MADAN B. LOKUR S.A. BOBDE1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 153A20Section 153D8Addition to Income7Section 270A4Section 1324Section 153A(1)(a)4Section 153A(1)(b)4Section 1534Section 143(3)3

BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT (INTERNATIONAL TAXATION), CIRCLE -1, DEHRADUN

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

ITA 5/DDN/2022[2017-2018]Status: DisposedITAT Dehradun31 Mar 2022AY 2017-2018
For Appellant: Shri Ajay Vohra, Sr. Advocate &For Respondent: Shri T.S. Mapwal, Sr. DR
Section 143(3)Section 144C(13)Section 92C

d Further the TPO asked that assessee to submit details of services rendered by the AE, the allocation key of allocation of the expenses by the AE and 3 evidence that the services were requisitioned by the assessee from the AE. Necessary details were not furnished by the assessee. The assessee claimed that the services were received

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

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

Depreciation3
Disallowance3
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

D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 1828/Del/2015 arises out of the order of the AO/ DCIT, International Taxation, Circle-1, Dehradun [hereinafter referred to as „ld. AO)‟, in short] in for A.Y. 2010-11 dated 30.01.2015 passed u/s 143(3)/144C(13) of the Income-tax Act, 1961 (hereinafter referred

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

ITA 215/DDN/2025[2023-24]Status: DisposedITAT Dehradun08 Apr 2026AY 2023-24
Section 115BSection 133ASection 139Section 143(3)Section 250Section 250(2)Section 40A(3)Section 40aSection 69ASection 69C

5. Aggrieved by the said order, Revenue is in appeal before the Tribunal by raising various Grounds of appeal. 6. Ground of appeal No.1 raised by the Revenue is with respect to deletion of disallowance of INR 33,24,865/- towards purchases made from Two parties namely, M/s. Raj Lubricants and M/s. Paras Enterprises

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

D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [‘Ld. CIT(A)’ in short], dated 28.07.2025 in Appeal No. NFAC/2019-20/10241134 arising out of the assessment order passed u/s 270A of the Act, 1961 (the Act’ in short) dated

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 163/DDN/2019[2008-09]Status: DisposedITAT Dehradun27 May 2022AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

D.R. Date of hearing: 23.05.2022 Date of Pronouncement: 27.05.2022 ORDER PER BENCH : All the appeals filed by the assessee are directed against the order dated 31.07.2019 of the Commissioner of Income Tax (Appeals)-IV, Kanpur relating to Assessment Years 2008-09 to 2013-14. 2. At the outset, Learned AR submitted that the issues involved in all the appeals

SANJAY BANSAL,NEW DELHI vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 164/DDN/2019[2009-10]Status: DisposedITAT Dehradun27 May 2022AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

D.R. Date of hearing: 23.05.2022 Date of Pronouncement: 27.05.2022 ORDER PER BENCH : All the appeals filed by the assessee are directed against the order dated 31.07.2019 of the Commissioner of Income Tax (Appeals)-IV, Kanpur relating to Assessment Years 2008-09 to 2013-14. 2. At the outset, Learned AR submitted that the issues involved in all the appeals

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 165/DDN/2019[2013-14]Status: DisposedITAT Dehradun27 May 2022AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

D.R. Date of hearing: 23.05.2022 Date of Pronouncement: 27.05.2022 ORDER PER BENCH : All the appeals filed by the assessee are directed against the order dated 31.07.2019 of the Commissioner of Income Tax (Appeals)-IV, Kanpur relating to Assessment Years 2008-09 to 2013-14. 2. At the outset, Learned AR submitted that the issues involved in all the appeals

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 166/DDN/2019[2010-11]Status: DisposedITAT Dehradun27 May 2022AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

D.R. Date of hearing: 23.05.2022 Date of Pronouncement: 27.05.2022 ORDER PER BENCH : All the appeals filed by the assessee are directed against the order dated 31.07.2019 of the Commissioner of Income Tax (Appeals)-IV, Kanpur relating to Assessment Years 2008-09 to 2013-14. 2. At the outset, Learned AR submitted that the issues involved in all the appeals