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4 results for “depreciation”+ Section 26(1)(iii)clear

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Mumbai2,081Delhi1,892Bangalore885Chennai578Kolkata391Ahmedabad293Jaipur191Hyderabad184Raipur138Chandigarh108Pune91Karnataka90Indore79Amritsar73Surat63Visakhapatnam52Cuttack41Lucknow38SC35Cochin32Rajkot29Guwahati21Telangana18Nagpur16Kerala15Jodhpur15Allahabad6Dehradun4Varanasi4Agra4Ranchi4Patna3Calcutta2Jabalpur2Rajasthan2Panaji2Punjab & Haryana2A.K. SIKRI N.V. RAMANA1MADAN B. LOKUR S.A. BOBDE1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1

Key Topics

Section 9(1)(vii)15Section 44B12Section 143(3)4Section 9(1)(i)3Section 44D3

DCIT (INTERNATIONAL TAXATION),CIRCLE-I, DEHRADUN vs. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

ITA 6714/DEL/2017[2014-15]Status: DisposedITAT Dehradun07 May 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. S. LalchandaniFor Respondent: Sh. Mithun Shete, Sr. DR
Section 143(3)Section 44BSection 44DSection 9(1)(i)Section 9(1)(vii)

iii) Whether on the facts and in the circumstances of the case and in law, the CIT (A) has erred in failing to note that the Memorandum to Finance Bill 2010 makes it clear that any service which falls within the ambit of 44DA, even if it is in connection with prospecting for., or extraction or production of mineral oils

HALLIBURTON OFFSHORE SERVICES INC.,NOIDA vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN

ITA 6026/DEL/2017[2013-14]Status: DisposedITAT Dehradun07 May 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. S. LalchandaniFor Respondent: Sh. Mithun Shete, Sr. DR
Section 143(3)Section 44BSection 44DSection 9(1)(i)Section 9(1)(vii)

iii) Whether on the facts and in the circumstances of the case and in law, the CIT (A) has erred in failing to note that the Memorandum to Finance Bill 2010 makes it clear that any service which falls within the ambit of 44DA, even if it is in connection with prospecting for., or extraction or production of mineral oils

DCIT (INTERNATIONAL TAXATION),CIRCLE-I, DEHRADUN vs. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

ITA 6171/DEL/2017[2013-14]Status: DisposedITAT Dehradun07 May 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Salil Kapoor, Sh. S. LalchandaniFor Respondent: Sh. Mithun Shete, Sr. DR
Section 143(3)Section 44BSection 44DSection 9(1)(i)Section 9(1)(vii)

iii) Whether on the facts and in the circumstances of the case and in law, the CIT (A) has erred in failing to note that the Memorandum to Finance Bill 2010 makes it clear that any service which falls within the ambit of 44DA, even if it is in connection with prospecting for., or extraction or production of mineral oils

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

iii) KG-DWN-98/4 of Rs .6245 0283/– cannot be disallowed. In view of this we direct the Ld . Assessing Officer to delete the disallowance made with respect to about 3 items . 56 . Now coming to the claim of the deduction of expenditure of Rs . 220983295/– on account of purchase of seismic data and general and administrative expenses in connection