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4 results for “depreciation”+ Section 45(2)clear

Sorted by relevance

Mumbai1,920Delhi1,875Bangalore823Chennai571Kolkata372Ahmedabad316Jaipur163Hyderabad142Raipur127Chandigarh103Pune102Karnataka88Indore72Amritsar56Visakhapatnam41Lucknow38Ranchi35Rajkot29Cochin28Surat26SC25Jodhpur25Cuttack20Guwahati19Telangana16Nagpur15Kerala9Allahabad6Varanasi5Dehradun4Calcutta4Patna3Agra3A.K. SIKRI N.V. RAMANA1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Orissa1Panaji1Rajasthan1

Key Topics

Section 143(3)4Section 40A(3)3Survey u/s 133A3Section 234C2Section 44B2Section 69A2Permanent Establishment2Disallowance2Addition to Income2

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

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

ITA 1315/DEL/2017[2008-09]Status: DisposedITAT Dehradun22 Dec 2023AY 2008-09
Section 143(3)Section 234C

2) That the contract under consideration was a composite contract; and 3) That the entire contract revenues (both inside India and outside India) were attributable to the alleged PE in India and chargeable to tax in India on income computed @25% deemed profit rate. 4. The income has been computed by the ld AO after holding „inside India revenue

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

ITA 873/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 Dec 2023AY 2012-13
Section 143(3)Section 234C

2) That the contract under consideration was a composite contract; and 3) That the entire contract revenues (both inside India and outside India) were attributable to the alleged PE in India and chargeable to tax in India on income computed @25% deemed profit rate. 4. The income has been computed by the ld AO after holding „inside India revenue

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

45,72,020/- which is less than the threshold limit of INR 50.00 as provided in section 194Q of the Act, therefore, the provisions of this section are not applicable. A clarification issued by the CBDT dated 13.06.2021 vide Circular No.13/2021 was also relied upon. Ld. CIT(A) after considering these facts and the circular of CBDT has deleted