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3 results for “depreciation”+ Section 201(1)clear

Sorted by relevance

Mumbai574Delhi389Bangalore244Chennai183Kolkata98Raipur97Ahmedabad64Jaipur63Hyderabad52Surat26Amritsar21Pune20Karnataka17Lucknow12Indore11Visakhapatnam8Cochin8Telangana7Nagpur7SC6Kerala5Rajkot4Ranchi4Jodhpur4Chandigarh4Agra3Dehradun3Panaji3Punjab & Haryana2Cuttack2Rajasthan1Tripura1Jabalpur1Allahabad1Calcutta1

Key Topics

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

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 Dehradun27 Nov 2025AY 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

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 Dehradun
27 Nov 2025
AY 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

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

1) read with sections 098 and 1158BE, of the Income-tax Act, 1961-Business Income Chargeable as (Excess stock) Assessment year 2018-19 Pursuant to survey conducted at assessee's premises under section 1334, assessee surrendered amount of Rs. 28.53 lakhs on account of excess stock over and above its normal business income Assessing Officer observed that surrendered income