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4,980 results for “depreciation”+ Depreciationclear

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Mumbai5,317 Delhi4,980 Chennai2,134 Bangalore1,883 Kolkata1,089 Ahmedabad723 Pune422 Hyderabad410 Jaipur363 Chandigarh211 Cochin177 Raipur175 Indore136 Amritsar113 SC102 Karnataka102 Visakhapatnam99 Lucknow98 Surat89 Rajkot74 Jodhpur66 Ranchi59 Nagpur58 Cuttack52 Kerala39 Patna35 Guwahati35 Calcutta32 Panaji26 Dehradun23 Agra19 Punjab & Haryana18 Telangana12 Orissa10 Allahabad10 Jabalpur9 Rajasthan7 Varanasi7 Gauhati2 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 MADAN B. LOKUR S.A. BOBDE1 ASHOK BHAN DALVEER BHANDARI1 S. B. SINHA MARKANDEY KATJU1 A.K. SIKRI N.V. RAMANA1 Himachal Pradesh1 Tripura1

Key Topics

Addition to Income67 Depreciation62 Section 143(3)56 Disallowance50 Section 115J47 Deduction37 Section 14A29 Section 80I16 Section 271(1)(c)16 Section 263

PITNEY BOWES INDIA (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, out of the five appeals of the assessee, the ITA Nos

ITA 289/DEL/2013[2005-06]Status: DisposedITAT Delhi29 May 2017AY 2005-06

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 143(3)Section 147Section 32

depreciation on Goodwill being an intangible asset on which depreciation is mandatorily allowable. That the above grounds of appeal

LANDBASE INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4560/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Smt Beena A Pillai & Shri Prashant Maharishi

Showing 1–20 of 4,980 · Page 1 of 249

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14

Section 143(2)13

Bench:

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

depreciation is allowed with reference to the entire block. In view of the above, he submitted that depreciation

LANDBASE INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 653/DEL/2011[2007-08]Status: DisposedITAT Delhi26 Aug 2019AY 2007-08

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

depreciation is allowed with reference to the entire block. In view of the above, he submitted that depreciation

M/S LANDBASE INDIA LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 138/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Aug 2019AY 2012-13

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

depreciation is allowed with reference to the entire block. In view of the above, he submitted that depreciation

LANDBASE INDIA LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4999/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Aug 2019AY 2011-12

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

depreciation is allowed with reference to the entire block. In view of the above, he submitted that depreciation

LANDBASE INDIA LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4998/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Aug 2019AY 2010-11

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

depreciation is allowed with reference to the entire block. In view of the above, he submitted that depreciation

ACIT, NEW DELHI vs. M/S. LANDBASE INDIA LTD., NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4849/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

depreciation is allowed with reference to the entire block. In view of the above, he submitted that depreciation

ADIT (E), NEW DELHI vs. FORTUNE SOCIETY FOR DEVELOPMENT AND PROMOTION OF INTERNATIONAL BUSINESS, NEW DELHI

In the result ground No. 2

ITA 2698/DEL/2012[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit(E), Vs. Fortune Society For Tc-Ii, New Delhi Development & Promotion Of International Business, G-4, Community Centre, Naraina Vihar, New Delhi Pan:Aaatf0849L (Appellant) (Respondent)

For Appellant: Shri Anshu Prakash, Sr. DRFor Respondent: Shri Satish Khosla, Adv

Section 11Section 11(1)Section 12Section 143Section 2

depreciation and it was pointed out that depreciation was nothing but decrease in the value of property through

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

depreciation of Rs 1,20,54,269/-/ The assessee was asked to give the details of claim of 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

depreciation of Rs 1,20,54,269/-/ The assessee was asked to give the details of claim of 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

depreciation of Rs 1,20,54,269/-/ The assessee was asked to give the details of claim of depreciation

M/S. PARAMOUNT COMMUNICTIONS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, ITA No.767/Del/2014 is partly allowed,

ITA 767/DEL/2014[2009-10]Status: DisposedITAT Delhi15 Jun 2021AY 2009-10

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

depreciable assets and therefore benefit of any depreciation on this account also cannot be given to the assessee

PARAMOUNT COMMUNICATIONS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, ITA No.767/Del/2014 is partly allowed,

ITA 1378/DEL/2017[2010-11]Status: DisposedITAT Delhi15 Jun 2021AY 2010-11

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

depreciable assets and therefore benefit of any depreciation on this account also cannot be given to the assessee

DCIT, NEW DELHI vs. M/S. PARAMOUNT COMMUNICATION PVT. LTD., NEW DELHI

In the result, ITA No.767/Del/2014 is partly allowed,

ITA 2288/DEL/2017[2010-11]Status: DisposedITAT Delhi15 Jun 2021AY 2010-11

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

depreciable assets and therefore benefit of any depreciation on this account also cannot be given to the assessee

PVR PICTURES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 3843/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Mar 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Shri V.K. Garg, Adv. & Shri ParveenFor Respondent: Ms. Beenu, Sr.DR

Section 115JSection 143(3)

depreciation" and not the "depreciation". The reference to the words "unabsorbed depreciation" rather than the word "depreciation

DALMIA BHARAT SUGAR & INDUSTRIES LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result appeal of the assessee for assessment year 2007 – 08 is partly allowed and appeal of the learned assessing officer for that year is dismissed

ITA 1044/DEL/2015[2005-06]Status: DisposedITAT Delhi03 Aug 2021AY 2005-06

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing) M/S. Dalmia Bharat Sugar & Dcit, Industries Ltd. [Formerly Known Vs. As Dalmia Cement (Bharat) Ltd. Circle – 1, Ltu, 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dcit, M/S. Dalmia Bharat Sugar Circle – 1, Ltu, Vs. & Industries Ltd., New Delhi. 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dalmia Cement (Bharat) Ltd, Vs. Acit (Ltu), (Now Known As Dalmia Bharat Nbcc Plaza, New Delhi Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K (Appellant) (Respondent) Acit (Ltu), Vs. Dalmia Cement (Bharat) Ltd, Nbcc Plaza, New Delhi (Now Known As Dalmia Bharat Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K

For Appellant: Shri R. M. Mehta, FCAFor Respondent: Ms. Nidhi Srivastava, CIT DR

Section 143Section 254

depreciation on the same. When the assets are leased out by lessor to lessee, to claim the depreciation

DCIT, NEW DELHI vs. DALMIA BHARAT SUGAR & INDUSTRIES LTD, NEW DELHI

In the result appeal of the assessee for assessment year 2007 – 08 is partly allowed and appeal of the learned assessing officer for that year is dismissed

ITA 1036/DEL/2015[2005-06]Status: DisposedITAT Delhi03 Aug 2021AY 2005-06

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing) M/S. Dalmia Bharat Sugar & Dcit, Industries Ltd. [Formerly Known Vs. As Dalmia Cement (Bharat) Ltd. Circle – 1, Ltu, 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dcit, M/S. Dalmia Bharat Sugar Circle – 1, Ltu, Vs. & Industries Ltd., New Delhi. 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dalmia Cement (Bharat) Ltd, Vs. Acit (Ltu), (Now Known As Dalmia Bharat Nbcc Plaza, New Delhi Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K (Appellant) (Respondent) Acit (Ltu), Vs. Dalmia Cement (Bharat) Ltd, Nbcc Plaza, New Delhi (Now Known As Dalmia Bharat Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K

For Appellant: Shri R. M. Mehta, FCAFor Respondent: Ms. Nidhi Srivastava, CIT DR

Section 143Section 254

depreciation on the same. When the assets are leased out by lessor to lessee, to claim the depreciation

DALMIA BHARAT SUGAR AND INDUSTRIES LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result appeal of the assessee for assessment year 2007 – 08 is partly allowed and appeal of the learned assessing officer for that year is dismissed

ITA 4124/DEL/2014[2007-08]Status: DisposedITAT Delhi03 Aug 2021AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing) M/S. Dalmia Bharat Sugar & Dcit, Industries Ltd. [Formerly Known Vs. As Dalmia Cement (Bharat) Ltd. Circle – 1, Ltu, 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dcit, M/S. Dalmia Bharat Sugar Circle – 1, Ltu, Vs. & Industries Ltd., New Delhi. 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dalmia Cement (Bharat) Ltd, Vs. Acit (Ltu), (Now Known As Dalmia Bharat Nbcc Plaza, New Delhi Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K (Appellant) (Respondent) Acit (Ltu), Vs. Dalmia Cement (Bharat) Ltd, Nbcc Plaza, New Delhi (Now Known As Dalmia Bharat Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K

For Appellant: Shri R. M. Mehta, FCAFor Respondent: Ms. Nidhi Srivastava, CIT DR

Section 143Section 254

depreciation on the same. When the assets are leased out by lessor to lessee, to claim the depreciation

DCIT (LTU), NEW DELHI vs. M/S. DALMIA CEMENT (BHARAT) LTD., NEW DELHI

In the result appeal of the assessee for assessment year 2007 – 08 is partly allowed and appeal of the learned assessing officer for that year is dismissed

ITA 4166/DEL/2014[2007-08]Status: DisposedITAT Delhi03 Aug 2021AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing) M/S. Dalmia Bharat Sugar & Dcit, Industries Ltd. [Formerly Known Vs. As Dalmia Cement (Bharat) Ltd. Circle – 1, Ltu, 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dcit, M/S. Dalmia Bharat Sugar Circle – 1, Ltu, Vs. & Industries Ltd., New Delhi. 11Th & 12Th Floors, Hansalaya, 15 – Barakhamba Road, New Delhi – 110 001. Pan: Aaacd2281K (Appellant) (Respondent) Dalmia Cement (Bharat) Ltd, Vs. Acit (Ltu), (Now Known As Dalmia Bharat Nbcc Plaza, New Delhi Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K (Appellant) (Respondent) Acit (Ltu), Vs. Dalmia Cement (Bharat) Ltd, Nbcc Plaza, New Delhi (Now Known As Dalmia Bharat Sugar & Industries Ltd), Hansalya, 11Th & 12Th Floors, 15, Barakhamba Road, New Delhi Pan: Aaacd2281K

For Appellant: Shri R. M. Mehta, FCAFor Respondent: Ms. Nidhi Srivastava, CIT DR

Section 143Section 254

depreciation on the same. When the assets are leased out by lessor to lessee, to claim the depreciation

COMMISIONER OF INCOME TAX vs. M/s. OSWAL AGRO MILLS LTD.

ITA-161/2006HC Delhi24 Dec 2010

depreciation in respect of the assessee‟s unit at Bhopal. The Assessing Officer (AO) had denied the depreciation