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4,454 results for “depreciation”+ Section 10(1)clear

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Key Topics

Addition to Income62Section 143(3)50Section 115J47Disallowance46Depreciation42Deduction37Section 14A28Section 14722Section 1013Section 80I

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

In the result, the appeal of the Assessee is allowed

ITA 4779/DEL/2025[2024-25]Status: Disposed

Showing 1–20 of 4,454 · Page 1 of 223

...
13
Section 143(2)12
Section 10A10
ITAT Delhi
11 Mar 2026
AY 2024-25
For Respondent: \nShri Gaurav Jain, Adv
Section 12ASection 132Section 143(3)Section 2(15)

section 10 of the Act that where a reference,\nunder the first proviso to sub-section (3) of section 143, has been made on or before\nthe 31st March, 2022 by the Assessing Officer for the contravention of certain\nprovisions of clause (23C) of section 10 of the Act, such references shall be dealt with\nin the manner provided under

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

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

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 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 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 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

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

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 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 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

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

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

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

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 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

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

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

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