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669 results for “depreciation”+ Section 254clear

Sorted by relevance

Mumbai988 Delhi669 Chennai237 Bangalore209 Kolkata133 Ahmedabad67 Jaipur56 Hyderabad50 Raipur36 Surat29 Karnataka28 Chandigarh27 Lucknow26 Pune25 Indore20 SC13 Cochin11 Nagpur8 Rajkot7 Telangana7 Calcutta6 Guwahati6 Panaji5 Amritsar4 Ranchi3 Kerala2 Jabalpur2 Varanasi1 ASHOK BHAN DALVEER BHANDARI1 Cuttack1 Patna1

Key Topics

Disallowance56 Addition to Income51 Section 143(3)43 Depreciation38 Deduction37 Section 115J36 Section 14A30 Section 92C20 Section 143(2)19 Section 80I

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 the non-compete fee. The reassessment was completed under section 143(3) read with section 147 and 254

THE BANK OF TOKYO MISTUBISHI UFJ LTD.,,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 4548/DEL/2016[2008-09]Status: DisposedITAT Delhi27 Feb 2018AY 2008-09

Showing 1–20 of 669 · Page 1 of 34

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19

Transfer Pricing16

Bench: Shri N.K. Saini & Before Mr. Bhavnesh Saini

For Appellant: Sh. P.J. Pardiwala, Sr. AdvFor Respondent: Sh. G.K. Dhall, CIT DR (Intl

Section 139(1)Section 234DSection 44C

254 or Section 260 or Section 262 or Section 263 or Section 264 or ITA No. 4548/Del/2016 11 Section 245D(4) of the Act then the interest chargeable, if any, under sub section 1 shall be reduced accordingly. Therefore, the interest on the excess amount of refund shall be charged from the date of grant of refund to the date

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

depreciation. 7. Aggrieved by the order dated 29th November, 2001 passed by the CIT(A), the Assessee preferred an appeal before the Tribunal, which too was dismissed by an order dated 25th June, 2004. The Tribunal upheld the AO’s finding that the Assessee was not functioning solely for the purposes of education and, therefore, was not eligible for exemption

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. GREEN MARK INFRA LTD.

ITA - 79 / 2023HC Delhi13 Feb 2023

Section 254(2) is based on the fundamental principle that no party appearing before the Tribunal, be it an assessee or the Department, should suffer on account of any mistake committed by the Tribunal. This fundamental principle has nothing to do with the inherent powers of the Tribunal. In the present case, the Tribunal in its order dated

DCIT, HISAR vs. JINDAL STEEL & POWER LTD., HISAR

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 341/DEL/2010[2006-07]Status: DisposedITAT Delhi01 Dec 2021AY 2006-07

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

section 115JB of the Act. Further, the aforesaid issue is squarely covered in favour of the assessee by the other decision of the Tribunal in the assessee’s own case for the assessment year 2004-05 in ITA No. 3319/Del/2008. Accordingly, this additional ground raised by the assessee is allowed. 61. Insofar as, the issue relating to additional coal levy

ACIT, HISAR vs. M/S JINDAL STEEL & POWER LTD., HISAR

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 220/DEL/2009[2003-04]Status: DisposedITAT Delhi01 Dec 2021AY 2003-04

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

section 115JB of the Act. Further, the aforesaid issue is squarely covered in favour of the assessee by the other decision of the Tribunal in the assessee’s own case for the assessment year 2004-05 in ITA No. 3319/Del/2008. Accordingly, this additional ground raised by the assessee is allowed. 61. Insofar as, the issue relating to additional coal levy

JINDAL STEEL & POWER LTD.,HARYANA vs. DCIT, HISAR

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 413/DEL/2010[2006-07]Status: DisposedITAT Delhi01 Dec 2021AY 2006-07

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

section 115JB of the Act. Further, the aforesaid issue is squarely covered in favour of the assessee by the other decision of the Tribunal in the assessee’s own case for the assessment year 2004-05 in ITA No. 3319/Del/2008. Accordingly, this additional ground raised by the assessee is allowed. 61. Insofar as, the issue relating to additional coal levy

JINDAL STEEL & POWER LTD.,NEW DELHI vs. ADDL. CIT, HARYANA

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 4185/DEL/2011[2008-09]Status: DisposedITAT Delhi01 Dec 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

section 115JB of the Act. Further, the aforesaid issue is squarely covered in favour of the assessee by the other decision of the Tribunal in the assessee’s own case for the assessment year 2004-05 in ITA No. 3319/Del/2008. Accordingly, this additional ground raised by the assessee is allowed. 61. Insofar as, the issue relating to additional coal levy

JINDAL STEEL & POWER LIMITED vs. ADDL. CIT,

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 167/DEL/2009[2003-04]Status: DisposedITAT Delhi01 Dec 2021AY 2003-04

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

section 115JB of the Act. Further, the aforesaid issue is squarely covered in favour of the assessee by the other decision of the Tribunal in the assessee’s own case for the assessment year 2004-05 in ITA No. 3319/Del/2008. Accordingly, this additional ground raised by the assessee is allowed. 61. Insofar as, the issue relating to additional coal levy

DCIT, HISAR vs. JINDAL STEEL & POWER LTD., HISAR

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 4067/DEL/2011[2008-09]Status: DisposedITAT Delhi01 Dec 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

section 115JB of the Act. Further, the aforesaid issue is squarely covered in favour of the assessee by the other decision of the Tribunal in the assessee’s own case for the assessment year 2004-05 in ITA No. 3319/Del/2008. Accordingly, this additional ground raised by the assessee is allowed. 61. Insofar as, the issue relating to additional coal levy

JINDAL STEEL & POWER LTD.,NEW DELHI vs. DCIT, HISAR

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 2280/DEL/2011[2007-08]Status: DisposedITAT Delhi01 Dec 2021AY 2007-08

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

section 115JB of the Act. Further, the aforesaid issue is squarely covered in favour of the assessee by the other decision of the Tribunal in the assessee’s own case for the assessment year 2004-05 in ITA No. 3319/Del/2008. Accordingly, this additional ground raised by the assessee is allowed. 61. Insofar as, the issue relating to additional coal levy

ACIT, HISAR vs. JINDAL STEEL & POWER LTD., HISAR

In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed

ITA 2230/DEL/2011[2007-08]Status: DisposedITAT Delhi01 Dec 2021AY 2007-08

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing

Section 115JSection 143(3)Section 234BSection 80H

section 115JB of the Act. Further, the aforesaid issue is squarely covered in favour of the assessee by the other decision of the Tribunal in the assessee’s own case for the assessment year 2004-05 in ITA No. 3319/Del/2008. Accordingly, this additional ground raised by the assessee is allowed. 61. Insofar as, the issue relating to additional coal levy

THE COMMISSIONR OF INCOME TAX vs. NIS SPARTA LTD

The appeals are dismissed

ITA - 907 / 2007HC Delhi06 Feb 2009

depreciation. The rate of minimum tax was kept at a modest figure deeming 30 per cent of book profits as total income. This modest amount is likely to go down further with the downward revision of corporate tax rate to 35 per cent and abolition of surcharge. xxxx xxxx xxxx xxxx 45.4 The Act also inserts a new section 115JAA

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

ITA - 546 / 2008HC Delhi06 Feb 2009

depreciation. The rate of minimum tax was kept at a modest figure deeming 30 per cent of book profits as total income. This modest amount is likely to go down further with the downward revision of corporate tax rate to 35 per cent and abolition of surcharge. xxxx xxxx xxxx xxxx 45.4 The Act also inserts a new section 115JAA

THE COMMISSIONER OF INCOME TAX vs. NOKIA INDIA LTD.

The appeals are dismissed

ITA - 914 / 2007HC Delhi06 Feb 2009

depreciation. The rate of minimum tax was kept at a modest figure deeming 30 per cent of book profits as total income. This modest amount is likely to go down further with the downward revision of corporate tax rate to 35 per cent and abolition of surcharge. xxxx xxxx xxxx xxxx 45.4 The Act also inserts a new section 115JAA

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

The appeals are dismissed

ITA - 719 / 2007HC Delhi06 Feb 2009

depreciation. The rate of minimum tax was kept at a modest figure deeming 30 per cent of book profits as total income. This modest amount is likely to go down further with the downward revision of corporate tax rate to 35 per cent and abolition of surcharge. xxxx xxxx xxxx xxxx 45.4 The Act also inserts a new section 115JAA

CIT vs. OCL INDIA LTD

The appeals are dismissed

ITA - 1063 / 2007HC Delhi06 Feb 2009

depreciation. The rate of minimum tax was kept at a modest figure deeming 30 per cent of book profits as total income. This modest amount is likely to go down further with the downward revision of corporate tax rate to 35 per cent and abolition of surcharge. xxxx xxxx xxxx xxxx 45.4 The Act also inserts a new section 115JAA

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

The appeals are dismissed

ITA - 407 / 2008HC Delhi06 Feb 2009

depreciation. The rate of minimum tax was kept at a modest figure deeming 30 per cent of book profits as total income. This modest amount is likely to go down further with the downward revision of corporate tax rate to 35 per cent and abolition of surcharge. xxxx xxxx xxxx xxxx 45.4 The Act also inserts a new section 115JAA

COMMISSIONER OF INCOME TAX vs. BRIJBASI ART PRESS LIMITED

The appeals are dismissed

ITA - 708 / 2007HC Delhi06 Feb 2009

depreciation. The rate of minimum tax was kept at a modest figure deeming 30 per cent of book profits as total income. This modest amount is likely to go down further with the downward revision of corporate tax rate to 35 per cent and abolition of surcharge. xxxx xxxx xxxx xxxx 45.4 The Act also inserts a new section 115JAA

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

The appeals are dismissed

ITA - 402 / 2005HC Delhi06 Feb 2009

depreciation. The rate of minimum tax was kept at a modest figure deeming 30 per cent of book profits as total income. This modest amount is likely to go down further with the downward revision of corporate tax rate to 35 per cent and abolition of surcharge. xxxx xxxx xxxx xxxx 45.4 The Act also inserts a new section 115JAA