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1,622 results for “depreciation”+ Section 43(6)(c)clear

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Key Topics

Addition to Income62 Section 143(3)49 Disallowance48 Depreciation35 Section 14724 Section 14A21 Deduction20 Section 43(1)17 Section 14316 Section 271(1)(c)

CIT vs. DHARAMPAL SATYAPAL

ITA/1003/2011HC Delhi06 Jan 2016

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

For Appellant: Mr Raghvendra Kumar Singh, Junior StandingFor Respondent: Mr Ajay Vohra, Senior Advocate with Ms Kavita Jha

Section 260ASection 43Section 43(6)(c)Section 50B

depreciation allowable under sub-item (C) of item (i) of sub-clause (c) of clause (6) of Section 43 of the Act (hereafter

INTERNATIONAL HOSPITAL LIMITED vs. DCIT CIRCLE 12 (2)

ITA/116/2023HC Delhi

Showing 1–20 of 1,622 · Page 1 of 82

...

16

26 Sept 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

C) 7132/2021 before this Court and which ultimately came to be allowed along with a batch of writ petitions which formed subject matter of Mon Mohan Kohli v. Assistant Commissioner of Income-tax and Another11 8. In terms of the judgment rendered by the Court on that batch, the reassessment notice of 15 April 2021 came to be quashed

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

In the result, the appeal is dismissed

ITA 5865/DEL/2013[2005-06]Status: DisposedITAT Delhi21 Apr 2017AY 2005-06

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

For Appellant: Sh. K.V.S.R. Krishna, CAFor Respondent: None(application rejected)

Section 271Section 271(1)(c)Section 32Section 43(1)Section 43(6)Section 45(7)

c) of sub-section (6) of section 43. From the above it is clear that the aggregate deduction, in respect of depreciation

M/S CONTINENTAL DEVICE INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the appeals are partly allowed

ITA 1319/DEL/2011[2006-07]Status: DisposedITAT Delhi16 Oct 2015AY 2006-07

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri Pardeep Dinodia & R.K. Kapoor, CAsFor Respondent: Smt. Parwinder Kaur, Senior DR

Section 143(1)Section 143(2)Section 35(1)Section 43(1)

depreciation. The WDV of the assets cannot by any stretch of imagination be the actual cost for the purpose of Explanation 3 to section 43(1). The Explanation 3 does not provide the WDV of such assets to be the actual cost, but it was left to the wisdom of the AO to determine the actual cost having regard

M/S CONTINENTAL DEVICE INDIA LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals are partly allowed

ITA 5656/DEL/2010[2007-08]Status: DisposedITAT Delhi16 Oct 2015AY 2007-08

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri Pardeep Dinodia & R.K. Kapoor, CAsFor Respondent: Smt. Parwinder Kaur, Senior DR

Section 143(1)Section 143(2)Section 35(1)Section 43(1)

depreciation. The WDV of the assets cannot by any stretch of imagination be the actual cost for the purpose of Explanation 3 to section 43(1). The Explanation 3 does not provide the WDV of such assets to be the actual cost, but it was left to the wisdom of the AO to determine the actual cost having regard

M/S. CONTINENTAL DEVICE INDIA LTD.,,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, all the appeals are partly allowed

ITA 316/DEL/2013[2009-10]Status: DisposedITAT Delhi16 Oct 2015AY 2009-10

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri Pardeep Dinodia & R.K. Kapoor, CAsFor Respondent: Smt. Parwinder Kaur, Senior DR

Section 143(1)Section 143(2)Section 35(1)Section 43(1)

depreciation. The WDV of the assets cannot by any stretch of imagination be the actual cost for the purpose of Explanation 3 to section 43(1). The Explanation 3 does not provide the WDV of such assets to be the actual cost, but it was left to the wisdom of the AO to determine the actual cost having regard

M/S CONTINENTAL DEVICE INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, all the appeals are partly allowed

ITA 134/DEL/2009[2005-06]Status: DisposedITAT Delhi16 Oct 2015AY 2005-06

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri Pardeep Dinodia & R.K. Kapoor, CAsFor Respondent: Smt. Parwinder Kaur, Senior DR

Section 143(1)Section 143(2)Section 35(1)Section 43(1)

depreciation. The WDV of the assets cannot by any stretch of imagination be the actual cost for the purpose of Explanation 3 to section 43(1). The Explanation 3 does not provide the WDV of such assets to be the actual cost, but it was left to the wisdom of the AO to determine the actual cost having regard

DIRECTOR OF INCOME TAX (EXEMPTION) vs. CHARANJIV CHARITABLE TRUST

In the result both aspects of the first substantial question of law

ITA/321/2013HC Delhi18 Mar 2014

Bench: It, Two By The Assessee Relating To The Assessment Years 2006-07 & 2007-08 & One By The Revenue Relating To The Assessment Year 2006-07. In Other Words, In Respect Of The Assessment Year 2006-07, There Were Cross- 2014:Dhc:1467-Db

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(1)Section 260A

c)(ii) read with Section 13(2)(a)/ 13(3), the CIT (Appeals) held that the debit balance arose on account of the desire of the assessee to establish an educational institution (private university) in the State of Chhattisgarh. According to the law prevailing in Chhattisgarh, no society established outside that State could open a private university. In order

COMMISSIONER OF INCOME TAX vs. WOODWARD GOVERNOR INDIA PVT. LTD.

The appeal is dismissed

ITA-49/2005HC Delhi30 Apr 2007

depreciation or investment allowance in the context of Section 43-A of the Act. (e) The amendment to Section 43-A with effect from 1-4- 2003 is only clarificatory and has a retrospective effect. Reliance is placed on the decisions in CWT -vs- Swaran Kumar Swarup, 210 ITR 886 (SC), Poddar Cement -vs- CIT, 226 ITR 625 (SC), Lohia

COMMISSIONER OF INCOME TAX vs. INDIA PVT. LTD.

The appeal is dismissed

ITA/49/2005HC Delhi30 Apr 2007

depreciation or investment allowance in the context of Section 43-A of the Act. (e) The amendment to Section 43-A with effect from 1-4- 2003 is only clarificatory and has a retrospective effect. Reliance is placed on the decisions in CWT -vs- Swaran Kumar Swarup, 210 ITR 886 (SC), Poddar Cement -vs- CIT, 226 ITR 625 (SC), Lohia

MOHAIR INVESTMENT AND TRADING COMPANY (P) LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result the appeal of the assessee is allowed

ITA 4677/DEL/2009[2001-02]Status: DisposedITAT Delhi27 Nov 2015AY 2001-02

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Shri Gaurav Jain, Advocate and Bhavita Kumar, AdvocateFor Respondent: Shri P. Dam Kanunjna, Senior DR

Section 115Section 143Section 14ASection 271(1)(c)Section 275(1)(a)

depreciation and development rebate. The above claim was not accepted by the [TO and penalty proceedings under section 271(1)(c) of the Act were initiated. The Court noticed in the aforesaid case that the appellant had made the claim after pursuing the expert legal advice and the same was clearly based on cogent, legal ground and there

ADIT (E), NEW DELHI vs. FORTUNE SOCIETY FOR DEVELOPMENT AND PROMOTION OF INTERNATIONAL BUSINESS, NEW DELHI

In the result ground No. 2

ITA 2698/DEL/2012[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit(E), Vs. Fortune Society For Tc-Ii, New Delhi Development & Promotion Of International Business, G-4, Community Centre, Naraina Vihar, New Delhi Pan:Aaatf0849L (Appellant) (Respondent)

For Appellant: Shri Anshu Prakash, Sr. DRFor Respondent: Shri Satish Khosla, Adv

Section 11Section 11(1)Section 12Section 143Section 2

43 (SC), was dispelled and distinguished. In Escorts Limited (supra) the claim for depreciation under Section 32 of the Act was denied as the entire expenditure on the capital asset had been allowed under Section 35(2)(iv) of the Act while computing business profit and loss. Secondly, the Supreme Court was not concerned with the case of a charitable

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

For Respondent: \nShri Gaurav Jain, Adv

Section 12ASection 132Section 143(3)Section 2(15)

section 10 of the Act that where a reference,\nunder the first proviso to sub-section (3) of section 143, has been made on or before\nthe 31st March, 2022 by the Assessing Officer for the contravention of certain\nprovisions of clause (23C) of section 10 of the Act, such references shall be dealt with\nin the manner provided under

AREVA T & D INDIA LTD vs. THE COMMISSIONER OF INCOME TAX-II

Appeals are dismissed in favour of the assessee and

ITA-315/2010HC Delhi30 Mar 2012

Section 143(3)Section 260ASection 32(1)(ii)Section 32(2)(ii)

c)* of Sub-section (6) of Section 43:] [Explanation 3.- For the purposes of this Sub-section, [the expressions "assets"] shall mean - (a) tangible assets, being buildings, machinery, plant or furniture; (b) intangible assets, being know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature.] [Explanation 4.- For the purposes of this

ACIT, NEW DELHI vs. M/S. LANDBASE INDIA LTD., NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4849/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

depreciation is admissible. The expression “written down value” is defined in section 43(6) (c) of the Act to mean

LANDBASE INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4560/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

depreciation is admissible. The expression “written down value” is defined in section 43(6) (c) of the Act to mean

LANDBASE INDIA LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4999/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Aug 2019AY 2011-12

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

depreciation is admissible. The expression “written down value” is defined in section 43(6) (c) of the Act to mean

M/S LANDBASE INDIA LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 138/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Aug 2019AY 2012-13

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

depreciation is admissible. The expression “written down value” is defined in section 43(6) (c) of the Act to mean

LANDBASE INDIA LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4998/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Aug 2019AY 2010-11

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

depreciation is admissible. The expression “written down value” is defined in section 43(6) (c) of the Act to mean

LANDBASE INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 653/DEL/2011[2007-08]Status: DisposedITAT Delhi26 Aug 2019AY 2007-08

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

depreciation is admissible. The expression “written down value” is defined in section 43(6) (c) of the Act to mean