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4,457 results for “depreciation”+ Section 10(1)clear

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Key Topics

Addition to Income81Section 143(3)61Disallowance55Depreciation42Section 14A39Deduction33Section 271(1)(c)24Section 14317Section 14816Section 153A

DIRECTOR OF INCOME TAX (EXEMPTION) vs. AIPECCS SOCIETY

ITA/924/2009HC Delhi07 Oct 2015
For Appellant: Mr Kamal Sawhney, Senior Standing CounselFor Respondent: Mr Ajay Vohra, Senior Advocate with
Section 10Section 158BSection 260A

1) of the Act were satisfied. It was urged that a warrant of authorization, which did not specify a person but only the premises to be searched was contrary to the provisions of Section 132 of the Act and, therefore, was illegal. The Assessee also argued that no search had been conducted on the Assessee and, therefore, an assessment under

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

Showing 1–20 of 4,457 · Page 1 of 223

...
16
Section 115J13
Section 41(1)11

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

For Appellant: Revenue byFor Respondent: Shri Gaurav Jain, Adv
Section 12ASection 132Section 143(3)Section 2(15)

section 10 or clause (ii) or (iii) of sub-section (4) of section 12AB Consequentially, it is also proposed to amend the provisions of clause (iii) of Explanation to section 153 by deleting the reference to trusts or institution under the first regime and to insert a new clause (xiii) to provide that the period commencing from the date

BEST BULL STOCK TRADING PVT LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-18, NEW DELHI

In the result, the appeals of the revenue in ITA No

ITA 2954/DEL/2024[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

Section 132Section 147Section 148Section 150Section 150(1)Section 150(2)Section 153(6)Section 153A

10(2)(v) of the Act of 1922. As observed by Shah J. in Commissioner of Income-taxv. Bhanji Lavji[1971] 79 ITR 582 (SC), section 34(1)(a) of the Act of 1922 (corresponding to section 147(a) of the Act of 1961) does not cast a duty upon the assessee to instruct the Income-tax Officer on questions

BEST BULL STOCK TRADING PVT LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE-18, DELHI

In the result, the appeals of the revenue in ITA No

ITA 2953/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

Section 132Section 147Section 148Section 150Section 150(1)Section 150(2)Section 153(6)Section 153A

10(2)(v) of the Act of 1922. As observed by Shah J. in Commissioner of Income-taxv. Bhanji Lavji[1971] 79 ITR 582 (SC), section 34(1)(a) of the Act of 1922 (corresponding to section 147(a) of the Act of 1961) does not cast a duty upon the assessee to instruct the Income-tax Officer on questions

COMMISSIONER OF INCOME TAX DEL vs. M/S JINDAL EXPORTS LTD.

The appeals are dismissed

ITA - 402 / 2005HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:387-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

COMMISSIONER OF INCOME TAX vs. C.J.INTERNATIONAL HOTELS LTD.

The appeals are dismissed

ITA - 453 / 2008HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:431-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

C.I.T vs. INDIAN SUGAR EXIM CORPORATION LTD

The appeals are dismissed

ITA - 989 / 2008HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:440-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

ITA - 986 / 2007HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:442-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

ITA - 456 / 2008HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:430-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

ITA - 546 / 2008HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:426-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

CIT vs. OCL INDIA LTD

The appeals are dismissed

ITA - 1063 / 2007HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:439-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

COMMISSIONER OF INCOME TAX vs. BRIJBASI ART PRESS LIMITED

The appeals are dismissed

ITA - 708 / 2007HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:392-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

COMMISSIONER OF INCOME TAX vs. BIOSEED RESEARCH (INDIA) PVT. LIMITED

The appeals are dismissed

ITA - 719 / 2007HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:390-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

COMMISSIONER OF INCOME TAX DELHI I vs. CONTINENTAL PACKAGING P.LTD.

The appeals are dismissed

ITA - 829 / 2007HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:437-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

COMMISSIONER OF INCOME TAX DELHI II vs. LEROY SOMER & CONTROLS INDIA P.LTD.

The appeals are dismissed

ITA - 407 / 2008HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:423-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

THE COMMISSIONR OF INCOME TAX vs. NIS SPARTA LTD

The appeals are dismissed

ITA - 907 / 2007HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:433-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

COMMISSIONER OF INCOME TAX DELHI-1 vs. ALLIED STRIPS LTD

The appeals are dismissed

ITA - 791 / 2007HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:388-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

ITA - 462 / 2008HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:429-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

COMMISSIONER OF INCOME TAX vs. CADENCE DESIGN SYSTEMS I.P.LTD.

The appeals are dismissed

ITA - 992 / 2007HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:438-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause

THE COMMISSIONER OF INCOME TAX vs. NOKIA INDIA LTD.

The appeals are dismissed

ITA - 914 / 2007HC Delhi06 Feb 2009

10. Referring to the provisions of chapter XVII-C relating to advance tax, it was submitted by the learned counsel for the revenue that section 207 imposes the liability for payment of advance tax and 2009:DHC:434-DB financial year itself. Section 209 prescribes the mode of computation of advance tax and, as per sub-clause