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5 results for “depreciation”+ Section 43clear

Sorted by relevance

Mumbai1,269Delhi1,111Bangalore553Chennai332Ahmedabad215Hyderabad168Jaipur138Raipur132Kolkata107Chandigarh103Indore78Pune73Amritsar62SC47Visakhapatnam38Surat34Ranchi32Rajkot30Cochin28Lucknow25Jodhpur21Guwahati18Nagpur16Cuttack12Patna8Agra6Varanasi5Dehradun5Allahabad4Panaji4S. B. SINHA MARKANDEY KATJU1ASHOK BHAN DALVEER BHANDARI1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 44B19Section 9(1)(vii)15Section 143(3)6Section 44D4Section 9(1)(i)3Depreciation2TDS2Addition to Income2Natural Justice2

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 to the Appellant under section 32 of the Act in accordance with law.” 4. We have heard the rival submissions and perused the materials available on record. At the outset, we find that the additional ground of appeal raised by the assessee is a legal issue and does not require verification of any facts. Hence, it is admitted

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 2023AY 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 is not genuine. (iv) The assessee's claim of allow-ability of expenses amounting to Rs.2,74,500/-, addition on account of which was made in the draft assessment order owing to claim of expenses which were found to be not pertaining to the year under consideration i.e. F.Y. 2011-12, was examined and not found acceptable. Vide reply

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)

depreciation on capital assets to the extent of 90% of gross revenue. (ix) Whether the CIT (A) has erred in not appreciating the fact that the amount received by the assessee on account of equipment lost in hole’ is infact the reimbursement of expenses and hence includible in the gross revenue for the purpose of computation of profits

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)

depreciation on capital assets to the extent of 90% of gross revenue. (ix) Whether the CIT (A) has erred in not appreciating the fact that the amount received by the assessee on account of equipment lost in hole’ is infact the reimbursement of expenses and hence includible in the gross revenue for the purpose of computation of profits

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)

depreciation on capital assets to the extent of 90% of gross revenue. (ix) Whether the CIT (A) has erred in not appreciating the fact that the amount received by the assessee on account of equipment lost in hole’ is infact the reimbursement of expenses and hence includible in the gross revenue for the purpose of computation of profits