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404 results for “depreciation”+ Section 149(1)(b)clear

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Key Topics

Section 143(3)71Addition to Income47Section 14846Section 14743Section 92C24Section 153A24Disallowance24Section 271(1)(c)21Section 115J20Depreciation

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

149 of the Act of 1961 as also the corresponding provisions of the Act of 1922 makes it plain that two conditions have to be satisfied before the Income-tax Officer acquires jurisdiction to issue notice under section 148 in respet of an assessment beyond the period of four years but within a period of eight years from

Showing 1–20 of 404 · Page 1 of 21

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20
Transfer Pricing20
Section 10A17

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

149 of the Act of 1961 as also the corresponding provisions of the Act of 1922 makes it plain that two conditions have to be satisfied before the Income-tax Officer acquires jurisdiction to issue notice under section 148 in respet of an assessment beyond the period of four years but within a period of eight years from

DHARAMVIR KHOSLA ,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

ITA 3976/DEL/2025[2019-20]Status: DisposedITAT Delhi21 Jan 2026AY 2019-20
For Appellant: \nSh. Rajiv Saxena, AdvFor Respondent: \nSh. Mahesh Kumar, CIT, DR
Section 139Section 139(1)Section 143(1)Section 153CSection 32(1)(ii)

B collectively.\n6.\nSimilar has been the sequence of events and orders passed by ld. Tax\nAuthorities below in AY: 2020-21 still for conclusiveness we reproduce the\nrelevant part of the order of ld. CIT(A) para 4.1.4 to 4.1.6 of AY: 2020-21:\n4.1.4 Further, the Assessing Officer was noticed that the assessee in the ITR filed\nu/s

THE COMMISSIONER OF INCOME TAX vs. NOKIA INDIA LTD.

The appeals are dismissed

ITA - 914 / 2007HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

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

The appeals are dismissed

ITA - 829 / 2007HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

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

The appeals are dismissed

ITA - 989 / 2008HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

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

The appeals are dismissed

ITA - 456 / 2008HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

ITA - 546 / 2008HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

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

The appeals are dismissed

ITA - 992 / 2007HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

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

The appeals are dismissed

ITA - 462 / 2008HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

CIT vs. OCL INDIA LTD

The appeals are dismissed

ITA - 1063 / 2007HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

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

The appeals are dismissed

ITA - 402 / 2005HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

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

The appeals are dismissed

ITA - 453 / 2008HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

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

The appeals are dismissed

ITA - 719 / 2007HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

COMMISSIONER OF INCOME TAX vs. BRIJBASI ART PRESS LIMITED

The appeals are dismissed

ITA - 708 / 2007HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

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

The appeals are dismissed

ITA - 407 / 2008HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

THE COMMISSIONR OF INCOME TAX vs. NIS SPARTA LTD

The appeals are dismissed

ITA - 907 / 2007HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

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

The appeals are dismissed

ITA - 791 / 2007HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

ITA - 986 / 2007HC Delhi06 Feb 2009

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from

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

The appeals are dismissed

ITA/402/2005HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

b) reduction of the amount of relief of tax allowed under section 90 and 90A and deduction from the Indian Income-tax before furnishing the return of income. 38.3 The credit for the above shall also be allowed under section 140A for calculating tax and interest before furnishing the return of income. 38.4 The above amendments will take effect from