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3 results for “depreciation”+ Section 201clear

Sorted by relevance

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Key Topics

Section 143(1)10Section 36(1)(va)6Section 2503Section 40A(3)3Disallowance3Addition to Income3Section 69A2Depreciation2

M/S UJVN LIMITED ,UTTARAKHAND vs. DEPUTY COMMISSIONER OF INCOME TAX, UTTARAKHAND

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

ITA 127/DDN/2025[2024-25]Status: DisposedITAT Dehradun27 Nov 2025AY 2024-25
Section 143(1)Section 250Section 36(1)(va)

201 (Delhi Tribunal) allowing the depreciation on the asset\nreceived by the assessee on the demerger is not attained finality.\n4.\nIt is further seen that following the said order in assessee's own case for\n Assessment Year 2018-29 as well as in AY 2021-22 and in AY 2022-23 in ITA\nNo.153/DDN/2024, ITA No.154/DDN/2024

DCIT, CIRCLE-1(1)(1), SUBHASH ROAD vs. UJVN LIMITED, GMS ROAD

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

ITA 126/DDN/2025[2017-18]Status: DisposedITAT Dehradun
27 Nov 2025
AY 2017-18
Section 143(1)Section 250Section 36(1)(va)

201 (Delhi Tribunal) allowing the depreciation on the asset\nreceived by the assessee on the demerger is not attained finality.\n4. It is further seen that following the said order in assessee's own case for\n Assessment Year 2018-29 as well as in AY 2021-22 and in AY 2022-23 in ITA\nNo.153/DDN/2024, ITA No.154/DDN/2024

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

201(Rajkot- Trib.) has held as under: Deputy Commissioner I. Section 69, read with section 115BBE, of the Income- tax Act, 1961-Unexplained investments (Excess stock) - Assessment year 2019-20-During survey conducted at business premises of assessee, excess stock was found Partner of assessee firm admitted said excess stock as unaccounted income which was not recorded in books