BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

3 results for “depreciation”+ Section 35Eclear

Sorted by relevance

Mumbai16Ranchi13Jaipur12Chennai10Hyderabad10Bangalore9Kolkata5Ahmedabad4Delhi3Cuttack3Cochin2Pune1SC1

Key Topics

Section 143(3)3Section 260A3Section 322Section 102

VEDANTA LTD ,GURGAON vs. ACIT, CIRCLE- 26(2), NEW DELHI

ITA 12/DEL/2020[2014-15]Status: FixedITAT Delhi18 Sept 2020AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2014-15]

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 143(3)Section 153

35E also speaks of production in the context of mining activity. The language of these sections is similar to the language of section 32A(2). There is no reason for us to assume that the word "production" was used in a different sense in section 32A. 9. We are, therefore, of the opinion that extraction and processing of iron

DCIT, NEW DELHI vs. M/S. DHARA VEGETABLE OIL AND FOODS COMPANY LTD., NEW DELHI

In the result, the appeal of the Revenue in ITA No

ITA 2875/DEL/2013[2003-04]Status: Disposed
ITAT Delhi
11 Oct 2018
AY 2003-04

Bench: Shri N.K. Billaiya & Smt Beena A. Pillai[A.Y 2003-04] The Dy. C.I.T Vs. M/S Dhara Vegetable Oil & Foods Circle – 5(1) Company Ltd [Now Amalgamated New Delhi With Mother Dairy Fruit & Vegetable Pvt. Ltd, Mother Dairy, Patparganj, New Delhi Pan : Aaccm 3174 A [Appellant] [Respondent] Date Of Hearing : 25.09.2018 Date Of Pronouncement : 11.10.2018

For Appellant: Shri S.D. Kapila, AdvFor Respondent: Ms. Ashima Neb, Sr. DR
Section 143(3)Section 32Section 35(1)(i)Section 35(1)(ii)Section 35(1)(iv)

35E as under: Name of the Institution Section Amount Deduction Debited Rs. Allowable In house capital 35(2)(ia) 1,04,235 1,04,235 Mother Dairy Fruits and 35(i)(iv) 1,96,910 1,96,910 Rs. expenditure Delhi University 35(i)(ii) 9,12,544 11,40,680 Vegetable Ltd. Total

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