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281 results for “depreciation”+ Section 10Aclear

Sorted by relevance

Mumbai309 Bangalore297 Delhi281 Chennai128 Kolkata62 Karnataka31 Jaipur22 Pune19 Surat16 Ahmedabad14 Hyderabad14 Telangana9 Cochin8 Lucknow8 Guwahati5 SC3 Patna3 Visakhapatnam2 Chandigarh2 Nagpur2 Panaji2 Varanasi2 Indore1 Calcutta1 Agra1 Rajkot1

Key Topics

Section 10A147 Section 80I63 Addition to Income59 Section 143(3)55 Deduction51 Section 14A38 Disallowance35 Section 10B32 Depreciation29 Transfer Pricing

CIT vs. TEI TECHNOLOGIES PVT LTD

ITA/2067/2010HC Delhi27 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 10ASection 143(3)Section 260ASection 72

depreciation was nil, the deduction under section 10A of the Act was not considered. (c) That deduction under section 10A

CIT vs. TEI TECHNOLOGIES PVT LTD

ITA/347/2011HC Delhi27 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 10ASection 143(3)

Showing 1–20 of 281 · Page 1 of 15

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21

Section 260A

Section 72

depreciation was nil, the deduction under section 10A of the Act was not considered. (c) That deduction under section 10A

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

section 10A of the Act with other non-eligible unit/other taxable income. We therefore, accordingly, direct the AO to allow the set of losses amounting to Rs. 22,22,88,862/- crores against other taxable income, after due verification. Ground no. 5 to 5.5 of the appeal are allowed. 8. Ground no. 6 to 6.2 of the appeal are against

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

section 10A of the Act with other non-eligible unit/other taxable income. We therefore, accordingly, direct the AO to allow the set of losses amounting to Rs. 22,22,88,862/- crores against other taxable income, after due verification. Ground no. 5 to 5.5 of the appeal are allowed. 8. Ground no. 6 to 6.2 of the appeal are against

THOMSON PRESS (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-II

ITA/83/2003HC Delhi09 Oct 2015

For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with

Section 10ASection 260ASection 263Section 80H

10A. (1) Subject to the provisions of this section, any profits and gains derived by an assessee from an industrial undertaking to which this section applies shall not be included in the total income of the assessee. (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely:— (i) it has begun or begins to manufacture

THOMSON PRESS (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-II

ITA/124/2003HC Delhi09 Oct 2015

For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with

Section 10ASection 260ASection 263Section 80H

10A. (1) Subject to the provisions of this section, any profits and gains derived by an assessee from an industrial undertaking to which this section applies shall not be included in the total income of the assessee. (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely:— (i) it has begun or begins to manufacture

M/S THOMSON PRESS (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX- II

ITA - 124 / 2003HC Delhi09 Oct 2015

For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with

Section 10ASection 260ASection 263Section 80H

10A. (1) Subject to the provisions of this section, any profits and gains derived by an assessee from an industrial undertaking to which this section applies shall not be included in the total income of the assessee. (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely:— (i) it has begun or begins to manufacture

THOMSON PRESS (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX-II

ITA-83/2003HC Delhi09 Oct 2015

For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with

Section 10ASection 260ASection 263Section 80H

10A. (1) Subject to the provisions of this section, any profits and gains derived by an assessee from an industrial undertaking to which this section applies shall not be included in the total income of the assessee. (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely:— (i) it has begun or begins to manufacture

M/S THOMSON PRESS (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX -II

ITA - 83 / 2003HC Delhi09 Oct 2015

For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with

Section 10ASection 260ASection 263Section 80H

10A. (1) Subject to the provisions of this section, any profits and gains derived by an assessee from an industrial undertaking to which this section applies shall not be included in the total income of the assessee. (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely:— (i) it has begun or begins to manufacture

THOMSON PRESS (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX-II

ITA-124/2003HC Delhi09 Oct 2015

For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with

Section 10ASection 260ASection 263Section 80H

10A. (1) Subject to the provisions of this section, any profits and gains derived by an assessee from an industrial undertaking to which this section applies shall not be included in the total income of the assessee. (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely:— (i) it has begun or begins to manufacture

ACIT, NEW DELHI vs. M/S. NIIT TECHNOLOGIES LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed and cross objection of the assessee is allowed for statistical purposes

ITA 3076/DEL/2012[2006-07]Status: DisposedITAT Delhi27 Feb 2019AY 2006-07

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2006-07

Section 10BSection 29Section 32Section 32(2)Section 43A

section 10A of the Act has to be independently computed in relation to the profits of the eligible unit without adjusting the same against- unabsorbed depreciation

PHONIX LAMPS LTD vs. ADDL CIT RANGE,

The appeal of the assessee stands allowed

ITA 2845/DEL/2007[2003-2004]Status: DisposedITAT Delhi31 Oct 2017AY 2003-2004

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishiassessment Year : 2003-04 M/S Pheonix Lamps Ltd., Vs Addl. Cit, 59A, Nsez, Phase-Ii, Range Noida. Noida. (Appellant) (Respondent) Appellant By :S/Shri Shashwat Bajpai, Sharat Agrawal, Adv. Respondent By : Shri Atiq Ahmad, Sr. Dr Date Of Hearing: 03.08.2017 Date Of Pronouncement: 31.10.2017 O R D E R

For Appellant: S/Shri Shashwat Bajpai, Sharat Agrawal, AdvFor Respondent: Shri Atiq Ahmad, Sr. DR

Section 10ASection 10A(6)

section 10A of the Income Tax Act, 1961 (hereinafter called “the Act”) till assessment year 2002 – 03. For the year under consideration, i.e. AY 2003-04, the return of income was initially filed showing income of Rs. 11,19,69,789/- but later on the assessee realized that it had not claimed setoff of depreciation

DIVYA CREATION,NOIDA vs. PR.CIT, NOIDA

In the result, the appeal of the assessee is allowed

ITA 2715/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Nov 2018AY 2013-14

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2013-14 M/S. Divya Creation, Vs. Pr. Cit, Plot No. 97, Nsez, Noida Aayakar Bhawan, A2 D- Block, Sector 24, Noida Pan :Aadfd4879K (Appellant) (Respondent)

Section 10ASection 115JSection 143(3)Section 195Section 263Section 40

depreciation allowable in accordance with the provisions of section 32 as if no deduction under section 35AD was allowed in respect of the assets on which the deduction under that section is claimed.” 12. It is evident from the above that if the deduction is claimed under chapter VIA or under section 10AA or under section 35D 16 then

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5524/DEL/2013[2007-08]Status: DisposedITAT Delhi28 Jan 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up

Section 14ASection 35D

section 10A of the Act has to be independently computed in relation to the profits of the eligible unit without adjusting the same against- unabsorbed depreciation

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5525/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up

Section 14ASection 35D

section 10A of the Act has to be independently computed in relation to the profits of the eligible unit without adjusting the same against- unabsorbed depreciation

ACIT, NEW DELHI vs. M/S NIIT TECHNOLOGIES LTD.,, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5491/DEL/2013[2007-08]Status: DisposedITAT Delhi28 Jan 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up

Section 14ASection 35D

section 10A of the Act has to be independently computed in relation to the profits of the eligible unit without adjusting the same against- unabsorbed depreciation

ACIT, NEW DELHI vs. M/S NIIT TECHNOLOGIES LTD.,, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

ITA 5492/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: 1. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in up

Section 14ASection 35D

section 10A of the Act has to be independently computed in relation to the profits of the eligible unit without adjusting the same against- unabsorbed depreciation

ACIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 2310/DEL/2012[2003-04]Status: DisposedITAT Delhi30 Apr 2019AY 2003-04

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

section 143(3) of the Income-tax Act, 1961 (“the Act”) wherein, the assessing officer recomputed deduction u/s 10A in respect of the BPO, GNR and Chennai units holding that the assessee had rendered technical services outside India through its foreign branches and, therefore, (i) profits derived from rendering technical services outside India, i.e., from foreign branches, were

DCIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3722/DEL/2014[2002-03]Status: DisposedITAT Delhi30 Apr 2019AY 2002-03

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

section 143(3) of the Income-tax Act, 1961 (“the Act”) wherein, the assessing officer recomputed deduction u/s 10A in respect of the BPO, GNR and Chennai units holding that the assessee had rendered technical services outside India through its foreign branches and, therefore, (i) profits derived from rendering technical services outside India, i.e., from foreign branches, were

DCIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3723/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Apr 2019AY 2005-06

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

section 143(3) of the Income-tax Act, 1961 (“the Act”) wherein, the assessing officer recomputed deduction u/s 10A in respect of the BPO, GNR and Chennai units holding that the assessee had rendered technical services outside India through its foreign branches and, therefore, (i) profits derived from rendering technical services outside India, i.e., from foreign branches, were