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2,410 results for “depreciation”+ Section 36(2)(i)clear

Sorted by relevance

Mumbai2,595 Delhi2,410 Bangalore951 Chennai857 Kolkata479 Ahmedabad400 Jaipur222 Hyderabad186 Raipur139 Chandigarh124 Pune106 Karnataka103 Indore81 Amritsar63 Cochin53 Visakhapatnam49 Lucknow45 Surat44 Rajkot43 SC42 Ranchi36 Telangana33 Jodhpur26 Guwahati25 Cuttack21 Kerala21 Nagpur19 Dehradun8 Calcutta8 Patna6 Varanasi6 Agra5 Rajasthan5 Allahabad3 Panaji3 Punjab & Haryana3 Jabalpur2 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 ASHOK BHAN DALVEER BHANDARI1 MADAN B. LOKUR S.A. BOBDE1 Tripura1 Gauhati1

Key Topics

Section 115J58 Addition to Income58 Section 143(3)45 Section 14A42 Disallowance37 Depreciation37 Deduction29 Section 14719 Section 26313 Section 143(2)

DCIT, NEW DELHI vs. M/S. ESCORTS FINANCE LTD., FARIDABAD

In the result, the appeal of the appellant is allowed

ITA 6673/DEL/2013[2007-08]Status: DisposedITAT Delhi02 Jun 2016AY 2007-08

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. R.M. Mehta, AdvFor Respondent: Sh. T. Vasanthan, Sr. DR

Section 142(1)Section 143(3)Section 148

Section 36 (2) of the Act? (iv) Whether ITAT was correct in law in allowing depreciation@ 60% to the assessee

HERO FINCORP LIMITED,NEW DELHI vs. ACIT, CIRCLE 11(1), DELHI, C.R. BUILDING

In the result, the appeal of the assessee is partly allowed

Showing 1–20 of 2,410 · Page 1 of 121

...

12

ITA 2542/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jan 2026AY 2017-18

Section 143(3)Section 154Section 251(1)Section 56(2)(viib)

depreciation is justified and the same is\nconfirmed. Ground nos. 8 to 11 of the appeal are dismissed.\n12.\nGround nos. 12 to 20 of the appeal are against the addition of Rs.418,66,34,625 under\nSection 56 (2)(viib) of the Act.\n12.1\nThe AO noted that during the year the assessee had issued 13492216 no. of equity

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

depreciation, therefore, the action of the Assessing Officer in computing the deduction under section 1 OB is correct. The reference of the CIT(A) to sub-section (6) of section 10B is misplaced as the said sub-section provides for the procedure to be adopted in the year immediately following the year in which the tax holiday comes

B4S SOLUTION P.LTD,GHAZIABAD vs. ACIT, CIRCLE-4(2), NEW DELHI

In the result, Appeal filed by the assessee is dismissed

ITA 2187/DEL/2022[2018-19]Status: DisposedITAT Delhi06 Feb 2023AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

For Appellant: Shri Abhishek AgarwalFor Respondent: Shri Kanv Bali

Section 10(34)Section 139(1)Section 143(1)(a)Section 154Section 2(24)Section 3Section 36Section 36(1)(va)

36 (i) (va) of the Act being Employees Contribution to ESI/PF, which has been filed before the due date of filing the return u/s 139(1) of the Act. 4. The Ld. Counsel for the assessee filed a written submission along with the order dated 09/01/2023 of Coordinate Bench in ITA No. 2197/Del/2022 (2019-20) and other connected matters

PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]

Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

section 142(2A) while confirming the order of the Assessing Officer in denying exemption under sections 11/12 of the Act. 8.2 The ld. AR on queries raised by the Bench responded that assessee trust is not running shops or distribution of products and for those shoppings and distribution and selling of products, as on commercial basis different entity is there

ACIT, MORADABAD vs. M/S. PRATHMA BANK, MORADABAD

In the result, appeal of the department is dismissed

ITA 4090/DEL/2013[2010-11]Status: DisposedITAT Delhi14 Jul 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 4090/Del/2013 : Asstt. Year : 2010-11 Asstt. Commissioner Of Income Vs M/S Prathma Bank, Tax, Circle-1, Ramganga Vihar, Moradabad Moradabad (U.P.) (Appellant) (Respondent) Pan No. Aaajp0988Q Assessee By : Sh. Piyush Kaushik, Adv. Revenue By : Smt. Paramita Tripathy, Cit Dr Date Of Hearing : 20.06.2017 Date Of Pronouncement : 14.07.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 17.04.2013 Of Ld. Cit(A), Bareilly.

For Appellant: Sh. Piyush Kaushik, AdvFor Respondent: Smt. Paramita Tripathy, CIT DR

Section 36Section 36(1)Section 36(1)(viia)

2. As stated earlier, grounds No. 1 and 3 to 12 are centered on the issue of deduction u/s 36(1)(viia) of the I.T. Act hence common written submissions are made in respect of all these grounds of appeal. The Ld. Assessing Officer has reproduced, in the assessment order, the queries raised by him during 12 Prathma Bank

THE COMMISSIONER OF INCOME TX-IV vs. INDRAPRASTHA GAS LTD.

ITA/67/2016HC Delhi27 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

depreciated value of the building on the property which had been demolished to construct the hotel under the Collaboration Agreement dated December 18, 1976. 5. Clause (ii) of this Supplemental Agreement provided that the IHCL would pay the NDMC a sum of `12 lakhs per annum in lieu of house tax payable in respect of the hotel building. The Supplemental

CAIRN UK HOLDING LTD.,AHMEDABAD vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result ground No. 5 of the appeal of the assessee is allowed

ITA 1669/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Mar 2017AY 2007-08

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Percy Pardiwala Sr. AdvFor Respondent: Shri Sanjay Puri CIT

Section 143(3)Section 144

section 133 (6) of the act and asked details from Cairn India Limited , purchaser of the shares of Cairn India Holdings Limited. 08. The facts of the impugned transaction, undisputedly are noted by the Ld. assessing officer in para No. 7 of his order as under:- ―7. Analysis of the transaction of sale of shares of CIHL by Assessee (CUHL

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

36 while dealing with the appeal of the assessee has issued direction to the Id. AO which reads as under "Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar Buildwell (supra) and U K. Paints (supra) are squarely applicable to the facts of the case. Accordingly, following the judgment of honorable Supreme Court it is held

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

36 while dealing with the appeal of the assessee has issued direction to the Id. AO which reads as under "Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar Buildwell (supra) and U K. Paints (supra) are squarely applicable to the facts of the case. Accordingly, following the judgment of honorable Supreme Court it is held

COMMISSIONER OF INCOME TAX vs. ECE INDUSTRIES LTD.

ITA/417/2007HC Delhi24 Dec 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SURESH KUMAR KAIT

Section 50Section 50(2)

depreciable asset and therefore provisions of Section 50(2) were not attracted. It also contended that it was an old concern for more than 36

Commissioner of Income Tax vs. ECE Industries Limited

ITA-417/2007HC Delhi24 Dec 2010

Section 50Section 50(2)

depreciable asset and therefore provisions of Section 50(2) were not attracted. It also contended that it was an old concern for more than 36

ACIT, NEW DELHI vs. M/S. ORIENTAL BANK OF COMMERCE, GURGAON

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 2174/DEL/2017[2014-15]Status: DisposedITAT Delhi04 Mar 2022AY 2014-15

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR

depreciation is nil; or] (iv) to (vi) [****] (vii) the amount of profits of sick industrial company for the assessment year commencing on and from the assessment year relevant to the previous year in which the said company has become a sick industrial company under sub-section (1) of section 171 of the Sick Industrial Companies (Special Provisions

ORIENTAL BANK OF COMMERCE,GURGAON vs. ACIT, CIRCLE- 19(1), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1199/DEL/2018[2015-16]Status: DisposedITAT Delhi04 Mar 2022AY 2015-16

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR

depreciation is nil; or] (iv) to (vi) [****] (vii) the amount of profits of sick industrial company for the assessment year commencing on and from the assessment year relevant to the previous year in which the said company has become a sick industrial company under sub-section (1) of section 171 of the Sick Industrial Companies (Special Provisions

ACIT, NEW DELHI vs. M/S. ORIENTAL BANK OF COMMERCE, GURGAON

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 2173/DEL/2017[2013-14]Status: DisposedITAT Delhi04 Mar 2022AY 2013-14

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR

depreciation is nil; or] (iv) to (vi) [****] (vii) the amount of profits of sick industrial company for the assessment year commencing on and from the assessment year relevant to the previous year in which the said company has become a sick industrial company under sub-section (1) of section 171 of the Sick Industrial Companies (Special Provisions

ACIT, CIRCLE- 19(1), NEW DELHI vs. ORIENTAL BANK OF COMMERCE, GURGAON

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1812/DEL/2018[2015-16]Status: DisposedITAT Delhi04 Mar 2022AY 2015-16

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR

depreciation is nil; or] (iv) to (vi) [****] (vii) the amount of profits of sick industrial company for the assessment year commencing on and from the assessment year relevant to the previous year in which the said company has become a sick industrial company under sub-section (1) of section 171 of the Sick Industrial Companies (Special Provisions

ORIENTAL BANK OF COMMERCE,GURGAON vs. ADDL. CIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1581/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Mar 2022AY 2012-13

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR

depreciation is nil; or] (iv) to (vi) [****] (vii) the amount of profits of sick industrial company for the assessment year commencing on and from the assessment year relevant to the previous year in which the said company has become a sick industrial company under sub-section (1) of section 171 of the Sick Industrial Companies (Special Provisions

ORIENTAL BANK OF COMMERCE,GURGAON vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1582/DEL/2017[2013-14]Status: DisposedITAT Delhi04 Mar 2022AY 2013-14

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR

depreciation is nil; or] (iv) to (vi) [****] (vii) the amount of profits of sick industrial company for the assessment year commencing on and from the assessment year relevant to the previous year in which the said company has become a sick industrial company under sub-section (1) of section 171 of the Sick Industrial Companies (Special Provisions

ORIENTAL BANK OF COMMERCE,GURGAON vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1583/DEL/2017[2014-15]Status: DisposedITAT Delhi04 Mar 2022AY 2014-15

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR

depreciation is nil; or] (iv) to (vi) [****] (vii) the amount of profits of sick industrial company for the assessment year commencing on and from the assessment year relevant to the previous year in which the said company has become a sick industrial company under sub-section (1) of section 171 of the Sick Industrial Companies (Special Provisions

NEELU ANALJIT SINGH,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-9, NEW DELHI

In the result, appeal filed by the assessee is partly allowed with above directions

ITA 2172/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Dec 2019AY 2014-15

Bench: Shri H. S. Sidhu & Shri Prashant Maharishimrs. Neelu Analjit Singh, Vs. The Addl. Commissioner Of 15, Dr. Apj Abdul Kalam Road, Income Tax , New Delhi Special Range-9, Pan: Aatps06882D New Delhi (Appellant) (Respondent)

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Mr. Zoheb Hussain, Senior

Section 2Section 45

section 10 of the Income-tax Act, which is transferred during the period beginning on 1st April, 2014 and ending on 10th July, 2014, the period of holding for its-qualification as short-term capital asset shall be not-more than twelve months." Thus, the aforesaid circular clearly clinches the issue and clarifies that, firstly, the benefit of shorter period