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1,691 results for “depreciation”+ Addition to Incomeclear

Sorted by relevance

Mumbai1,954 Delhi1,691 Chennai665 Ahmedabad383 Bangalore371 Jaipur312 Hyderabad282 Supreme Court263 Kolkata262 Pune223 Chandigarh184 Raipur166 Cochin137 Indore127 Amritsar110 Visakhapatnam90 Surat84 Lucknow79 Rajkot67 Ranchi54 Jodhpur54 Nagpur53 Cuttack37 Guwahati34 Patna24 Panaji23 Dehradun22 Agra12 Allahabad10 Jabalpur9 Varanasi7

Key Topics

Addition to Income76 Section 143(3)62 Depreciation57 Disallowance49 Section 115J46 Deduction37 Section 14A36 Section 143(1)23 Section 14717 Section 271(1)(c)

DCIT, CIRCLE-11(1), NEW DELHI vs. HALDIRAM SNACKS PVT. LTD., NEW DELHI

In the result, the Revenue’s appeal is dismissed

ITA 448/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Aug 2022AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Astha Chandraassessment Year: 2015-16

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR

additional depreciation can be claimed in the next year. Reliance in this regard is placed on following judicial • Commissioner of Income

VIBRACOUSTIC INDIA PVT. LTD.,NEW DELHI vs. ADDL.CIT,SPECIAL RANGE-9, NEW DELHI

In the result, no question of law arises

ITA 5340/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Jul 2022

Showing 1–20 of 1,691 · Page 1 of 85

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16

Section 143(2)14

AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmavibracoustic India Pvt. Ltd. Vs. Acit R-561, Shankar Road, Special Range-9 New Rajinder Nagar, New Delhi New Delhi - 110011

Section 143(3)Section 32Section 32(1)(iia)Section 32(2)(iia)

additional depreciation were not installed / added during the year under consideration but were added in earlier financial year. We find that identical issue arose before Hon’ble Bombay High Court in the case of The Pr. Commissioner of Income

VIBRACOUSTIC INDIA PVT. LTD.,NEW DELHI vs. ADDL.CIT,SPECIAL RANGE-9, NEW DELHI

In the result, no question of law arises

ITA 5339/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Jun 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmavibracoustic India Pvt. Ltd. Vs. Acit R-561, Shankar Road, Special Range-9 New Rajinder Nagar, New Delhi New Delhi

Section 143(3)Section 32Section 32(1)(iia)Section 32(2)(iia)

additional depreciation were not installed / added during the year under consideration but were added in earlier financial year. We find that identical issue arose before Hon’ble Bombay High Court in the case of The Pr. Commissioner of Income

EFACEC SWITCHGEAR INDIA PVT. LTD. (NOW MERGED WITH EFACEC INDIA PVT. LTD.),NEW DELHI vs. ACIT, CIRCLE- 8(1), NEW DELHI

The appeal is allowed

ITA 5850/DEL/2018[2012-13]Status: DisposedITAT Delhi26 Apr 2022AY 2012-13

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmaefacec Switchgear India P. Ltd. Vs. Acit, (Earlier Known As Efacec C&S Mv Circle 8(1), Components Pvt. Ltd. C.R.Building, I.P.Estate & Now Merged With Efacec India New Delhi -110002 Pvt. Ltd.) 4Th Floor, Rectangle-I, Commercial Complex, D-4 Distt. Centre, Saket, New Delhi-110017 Pan – Aacce4200H (Appellant) (Respondent)

Section 143(3)Section 32

Income Tax Act (hereinafter referred to as ‘the Act’) by ACIT, Circle 8(1), New Delhi (hereinafter referred to as the ld. Assessing officer or in short ‘Ld. AO’). 2. The assessee has raised following ground of appeal :- “The learned CIT(A) erred on facts and in law in disallowing expenses on account of additional depreciation

SRF LTD.,,GURGAON vs. ADDL CIT, NEW DELHI

In the result, this ground of the assessee is allowed for statistical purposes

ITA 774/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Feb 2023AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Ussrf Limited Vs. Acit Unitech Crest, Greenwood Range – 9, City Block – C, Sector – 45, Ltu, New Delhi Gurgaon – 122 003 Pan No. Aaacs 0206 P (Appellant) (Respondent) Assessee By Shri Pradeep Dinodia, Shri R. K. Kapoor C.A. Shri Ravi Kumar Revenue By Shri Mahesh Shah, Cit (Dr) Shri Rajesh Kumar, Cit (Dr) Date Of Hearing: 10/01/2023 Date Of Pronouncement: 23/02/2023 Order Per Anil Chaturvedi, Am: The Present Appeal Is Filed By The Assessee Directed Against The Order Dated 27.09.2016 Of The Commissioner Of Income Tax (Appeals)-44, New Delhi [For Short, Cit(A)] Under Section 143(3) R.W.S 144C Of The Income Tax Act, 1961 [For Short, 'The Act'] For Assessment Year 2009-10. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under:-

Section 143(2)Section 143(3)Section 144CSection 14ASection 92C

income but same was claimed as an additional claim during the course of assessment proceedings. He submitted that additional claim of depreciation

SRF LIMITED,DELHI vs. ACIT, CIRCLE- 1, LTU, NEW DELHI

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

ITA 6252/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Nov 2023AY 2015-16

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2015-16] Srf Limited, Vs Acit, The Galleria, Dlf Mayur Vihar, Circle-1, Ltu, Unit No.236 & 237, Second Floor, New Delhi. Mayur Place, Noida Link Road, Mayur Vihar, Phase-I Extn., Delhi-110091. Pan-Aaacs0206P Appellant Respondent Appellant By Shri Pradeep Dinodia, Ca, Shri R.K.Kapoor, Adv. & Shri Harish Dhamija, Adv. Respondent By Shri Subhra Jyoti Chakraborty, Cit Dr Date Of Hearing 26.10.2023 Date Of Pronouncement 20.11.2023 Order

Section 115JSection 143(3)Section 234CSection 250(6)Section 271(1)(c)Section 35

additional depreciation @10% amounting to 29,51,16,052/- on the ground that such deduction has not been claimed by the appellant in its original or revised return of income

PRASIDH FINCAP LTD,NEW DELHI vs. ITO, WARD-20(2), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 7965/DEL/2018[2012-13]Status: DisposedITAT Delhi22 Oct 2024AY 2012-13

Bench: Shri M. Balaganesh & Shri Vimal Kumarprasidh Fincap Ltd, Vs. Dcit, 2Nd Floor, Rsn Arcade, 6 Circle-20(1), Lsc, Near Peince New Delhi Apartment, Ip Extension, Parparganj, New Delhi (Appellant) (Respondent) Pan:Aaacp6704D

For Appellant: Shri I. P. Bansal, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR

Section 143(3)Section 32

Income Tax Act by the assessee on the gross value of fixed assets. We also find that there has been no addition to the value of fixed assets from 31.03.2003 to 31.03.2012. We find that depreciation

PRASIDH FINCAP LTD. ,NEW DELHI vs. DCIT CIRCLE-20(1), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 1534/DEL/2022[2014-15]Status: DisposedITAT Delhi22 Oct 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Vimal Kumarprasidh Fincap Ltd, Vs. Dcit, 2Nd Floor, Rsn Arcade, 6 Circle-20(1), Lsc, Near Peince New Delhi Apartment, Ip Extension, Parparganj, New Delhi (Appellant) (Respondent) Pan:Aaacp6704D

For Appellant: Shri I. P. Bansal, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR

Section 143(3)Section 32

Income Tax Act by the assessee on the gross value of fixed assets. We also find that there has been no addition to the value of fixed assets from 31.03.2003 to 31.03.2012. We find that depreciation

PRASIDH FINCAP LTD,NEW DELHI vs. ITO, WARD-20(1), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 7966/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumarprasidh Fincap Ltd, Vs. Dcit, 2Nd Floor, Rsn Arcade, 6 Circle-20(1), Lsc, Near Peince New Delhi Apartment, Ip Extension, Parparganj, New Delhi (Appellant) (Respondent) Pan:Aaacp6704D

For Appellant: Shri I. P. Bansal, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR

Section 143(3)Section 32

Income Tax Act by the assessee on the gross value of fixed assets. We also find that there has been no addition to the value of fixed assets from 31.03.2003 to 31.03.2012. We find that depreciation

CLASSIC INDUSTRIES AND EXPORTS LIMITED (FORMERLY KNOWN AS CLASSIC AUTO TUBES LTD.),NEW DELHI vs. ACIT, SPL. RANGE-2, NEW DELHI

In the result, the appeal by the assessee is partly allowed

ITA 9196/DEL/2019[2013-14]Status: DisposedITAT Delhi15 Jul 2022AY 2013-14

Bench: Cit (A) That The Appellant Had Made Complete Disclosure Regarding The Claim Of Addl. Depreciation Before The Ao In Its Return Of Income/ Tax Audit Report For The Year Under Assessment I.E. Ay 2013-14 & That The Said Claim Had Been Allowed By The Ao In Assessment Proceedings For The Preceding Assessment Years I.E. Ay 2011- 12 & 2012-13, After Considering Full Facts & Detailed Submissions Made By The Appellant. The Learned Cit (A) Relied Upon The Decision Of Cit (A) In Assessee'S Case For Ay 2014-15 In Re-Opening The Assessment. .

For Appellant: Shri M.K. Giri, AdvocateFor Respondent: Shri S.L. Anuragi, Senior DR

Section 147Section 32(1)

Depreciation before the AO in its return of income/ tax audit report for the year under assessment i.e. AY 2013-14 and that the said claim had been allowed by the AO in assessment proceedings for the preceding assessment years i.e. AY 2011- 12 & 2012-13, after considering full facts and detailed submissions made by the appellant. The learned

SURESH CHAND BANSAL,HARYANA vs. ACIT, CENTRAL CIRCLE-16 , DELHI

In the result, the appeal filed by the assessee is allowed

ITA 3666/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

depreciation penalty is not levlable. The additions in assessment proceedings will not automatically lead to inference of levying penalty. The Calcutta High Court in the case of CIT v. Suresh Chand Bansal [2010] 329 ITR 330 held that where there was an offer of additional income

AMIT BANSAL,HARYANA vs. ACIT CENTRAL CIRCLE-16, DELHI

In the result, the appeal filed by the assessee is allowed

ITA 3664/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

depreciation penalty is not levlable. The additions in assessment proceedings will not automatically lead to inference of levying penalty. The Calcutta High Court in the case of CIT v. Suresh Chand Bansal [2010] 329 ITR 330 held that where there was an offer of additional income

AMIT BANSAL,HARYANA vs. ACIT, CENTRAL CIRCLE-16, DELHI

In the result, the appeal filed by the assessee is allowed

ITA 3665/DEL/2023[2015-16]Status: DisposedITAT Delhi26 Jun 2024AY 2015-16

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 153ASection 271(1)(c)Section 274

depreciation penalty is not levlable. The additions in assessment proceedings will not automatically lead to inference of levying penalty. The Calcutta High Court in the case of CIT v. Suresh Chand Bansal [2010] 329 ITR 330 held that where there was an offer of additional income

VINEY CORPORATION LIMITED,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 1409/DEL/2021[2015-16]Status: DisposedITAT Delhi21 Jul 2023AY 2015-16

Bench: Shri Kul Bharat & Shri M.Balaganesh[Assessment Year : 2015-16] Viney Corporation Ltd., Vs Acit, E-872, 1St Floor, Saraswati Vihar, Circle-26(2), Pitampura, New Delhi-110034. New Delhi. Pan-Aaacv0446L Appellant Respondent Appellant By Shri R.K.Kapoor, Ca Respondent By Ms. Swati Joshi, Cit Dr Date Of Hearing 30.05.2023 Date Of Pronouncement 21.07.2023

Section 143(3)Section 154Section 32(1)(iia)

depreciation and additional deprecation claimed on Solar Plant in AY 2015-16 3. That the Ld. DRP has earned in law and in facts in upholding the additions of Rs. 3,55,95,528/- made to the taxable income

CAIRN ENERGY HYDROCARBON LTD. ,GURGAON vs. DCIT, INTL. TAXATION, CIRCLE, GURGAON

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6278/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Jan 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 40aSection 57Section 80I

additional depreciation under clause (iia) of section 32(1) in pursuance to the Explanation 5 which reads as under: “[Explanation 5.—For the removal of doubts, it is hereby declared that the provisions of this sub-section shall apply whether or not the assessee has claimed the deduction in respect of depreciation in computing his total income

CAIRN ENERGY HYDROCARBONS LTD.,GURGAON vs. DDIT, NEW DELHI

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6346/DEL/2013[2010-11]Status: DisposedITAT Delhi31 Jan 2023AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 40aSection 57Section 80I

additional depreciation under clause (iia) of section 32(1) in pursuance to the Explanation 5 which reads as under: “[Explanation 5.—For the removal of doubts, it is hereby declared that the provisions of this sub-section shall apply whether or not the assessee has claimed the deduction in respect of depreciation in computing his total income

CAIRN ENERGY HYDROCARBON LTD. ,GURGAON vs. DCIT, INTL. TAXATION, CIRCLE, GURGAON

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6277/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Jan 2023AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 40aSection 57Section 80I

additional depreciation under clause (iia) of section 32(1) in pursuance to the Explanation 5 which reads as under: “[Explanation 5.—For the removal of doubts, it is hereby declared that the provisions of this sub-section shall apply whether or not the assessee has claimed the deduction in respect of depreciation in computing his total income

DDIT, NEW DELHI vs. M/S. CAIRN ENERGY HYDROCARBONS LTD., GURGAON

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6357/DEL/2013[2010-11]Status: DisposedITAT Delhi31 Jan 2023AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 40aSection 57Section 80I

additional depreciation under clause (iia) of section 32(1) in pursuance to the Explanation 5 which reads as under: “[Explanation 5.—For the removal of doubts, it is hereby declared that the provisions of this sub-section shall apply whether or not the assessee has claimed the deduction in respect of depreciation in computing his total income

DCIT, INTL. TAXATION, CIRCLE, GURGAON vs. CAIRN ENERGY HYDROCARBON LTD. , GURGAON

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 5988/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Jan 2023AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 40aSection 57Section 80I

additional depreciation under clause (iia) of section 32(1) in pursuance to the Explanation 5 which reads as under: “[Explanation 5.—For the removal of doubts, it is hereby declared that the provisions of this sub-section shall apply whether or not the assessee has claimed the deduction in respect of depreciation in computing his total income

DCIT, INTL. TAXATION, CIRCLE, GURGAON vs. CAIRN ENERGY HYDROCARBON LTD. , GURGAON

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 5989/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Jan 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 40aSection 57Section 80I

additional depreciation under clause (iia) of section 32(1) in pursuance to the Explanation 5 which reads as under: “[Explanation 5.—For the removal of doubts, it is hereby declared that the provisions of this sub-section shall apply whether or not the assessee has claimed the deduction in respect of depreciation in computing his total income