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169 results for “depreciation”+ Section 43A(1)clear

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Delhi169Mumbai143Chennai95Bangalore49Kolkata31Ahmedabad23Hyderabad10SC8Indore5Surat4Karnataka2Dehradun2Cochin2Guwahati2Pune2Telangana2Chandigarh1Orissa1Kerala1

Key Topics

Addition to Income64Disallowance57Section 143(3)44Deduction43Depreciation40Section 115J39Section 14A38Section 92C27Section 43A27Set Off of Losses

COMMISSIONER OF INCOME TAX vs. M/S JAGATJIT INDUSTRIES LIMITED

The appeal is disposed of

ITA/187/2004HC Delhi11 Nov 2011
Section 32ASection 43ASection 43A(1)

section 43A(1). All allowances including development rebate or depreciation allowance or the other types of deductions referred to in the sub-section

THE COMMISSIONER OF INCOME TAX vs. M/S JAGATJIT INDUSTRIES LTD.

The appeal is disposed of

ITA - 187 / 2004HC Delhi11 Nov 2011
Section 32ASection 43A

Showing 1–20 of 169 · Page 1 of 9

...
15
Section 3214
Section 144C13
Section 43A(1)

section 43A(1). All allowances including development rebate or depreciation allowance or the other types of deductions referred to in the sub-section

M/S JAGATJIT INDUSTRIES LIMITED GURGAON vs. DY. COMMISSIONER OF INCOME TAX

The appeal is disposed of

ITA/84/2001HC Delhi11 Nov 2011
Section 32ASection 43ASection 43A(1)

section 43A(1). All allowances including development rebate or depreciation allowance or the other types of deductions referred to in the sub-section

M/S JAGAJIT INDUSTRIES LTD vs. DY. COMMR OF I.T.

The appeal is disposed of

ITA - 84 / 2001HC Delhi11 Nov 2011
Section 32ASection 43ASection 43A(1)

section 43A(1). All allowances including development rebate or depreciation allowance or the other types of deductions referred to in the sub-section

JAGATJIT INDUSTRIES LTD vs. DY.COMMR.OF INCOME TAX,CENTRAL-VI

The appeal is disposed of

ITA - 141 / 2000HC Delhi11 Nov 2011
Section 32ASection 43ASection 43A(1)

section 43A(1). All allowances including development rebate or depreciation allowance or the other types of deductions referred to in the sub-section

JAGATJIT INDUSTRIES LTD. vs. DY.COMMR.OF INCOME TAX,CENTRAL-VI

The appeal is disposed of

ITA/141/2000HC Delhi11 Nov 2011
Section 32ASection 43ASection 43A(1)

section 43A(1). All allowances including development rebate or depreciation allowance or the other types of deductions referred to in the sub-section

M/S. KEI INDUSTRIES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, Ground No.3

ITA 528/DEL/2016[2012-13]Status: DisposedITAT Delhi03 Dec 2020AY 2012-13

Bench: Shri Bhavnesh Saini, J.M. & Shri Anil Chaturvedi, A.M.

For Appellant: Shri Satyan Sethi, AdvocateFor Respondent: Ms. Parul Singh, Sr. D.R

depreciation of Rs.3,90,96,306/- has erred in not following the orders of her predecessor in office. 2.2. That on the facts and circumstances of the case and in law, the CIT(A) has erred in holding that in view of section 43(1) read with Explanation 8 thereto and section 43A

ACIT, NEW DELHI vs. M/S. K.E.I. INDUSTRIES LTD., NEW DELHI

In the result, Ground No.3

ITA 1433/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Dec 2020AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri Anil Chaturvedi, A.M.

For Appellant: Shri Satyan Sethi, AdvocateFor Respondent: Ms. Parul Singh, Sr. D.R

depreciation of Rs.3,90,96,306/- has erred in not following the orders of her predecessor in office. 2.2. That on the facts and circumstances of the case and in law, the CIT(A) has erred in holding that in view of section 43(1) read with Explanation 8 thereto and section 43A

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

1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law in allowing deduction u/s 80-IA at Rs.112,76,27,767/- as against at Rs 65,93,67,681/- allowed by the AO. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred

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

1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law in allowing deduction u/s 80-IA at Rs.112,76,27,767/- as against at Rs 65,93,67,681/- allowed by the AO. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred

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

1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law in allowing deduction u/s 80-IA at Rs.112,76,27,767/- as against at Rs 65,93,67,681/- allowed by the AO. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred

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

1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law in allowing deduction u/s 80-IA at Rs.112,76,27,767/- as against at Rs 65,93,67,681/- allowed by the AO. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred

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

1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law in allowing deduction u/s 80-IA at Rs.112,76,27,767/- as against at Rs 65,93,67,681/- allowed by the AO. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred

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

1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law in allowing deduction u/s 80-IA at Rs.112,76,27,767/- as against at Rs 65,93,67,681/- allowed by the AO. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred

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

1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law in allowing deduction u/s 80-IA at Rs.112,76,27,767/- as against at Rs 65,93,67,681/- allowed by the AO. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred

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

1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law in allowing deduction u/s 80-IA at Rs.112,76,27,767/- as against at Rs 65,93,67,681/- allowed by the AO. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred

ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2175/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

depreciation of Rs. 11,41,153/- on investment made in windmill; disallowance of Rs. 1,05,63,232/- under section 14A and disallowance of Rs. 59,58,893/- for non-deduction of TDS in AY 2014-15. 7. We take up the assessee’s appeal first. 8. Ground No. 1 in both the years is of general nature not requiring

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7273/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

depreciation of Rs. 11,41,153/- on investment made in windmill; disallowance of Rs. 1,05,63,232/- under section 14A and disallowance of Rs. 59,58,893/- for non-deduction of TDS in AY 2014-15. 7. We take up the assessee’s appeal first. 8. Ground No. 1 in both the years is of general nature not requiring

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7433/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

depreciation of Rs. 11,41,153/- on investment made in windmill; disallowance of Rs. 1,05,63,232/- under section 14A and disallowance of Rs. 59,58,893/- for non-deduction of TDS in AY 2014-15. 7. We take up the assessee’s appeal first. 8. Ground No. 1 in both the years is of general nature not requiring

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2162/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

depreciation of Rs. 11,41,153/- on investment made in windmill; disallowance of Rs. 1,05,63,232/- under section 14A and disallowance of Rs. 59,58,893/- for non-deduction of TDS in AY 2014-15. 7. We take up the assessee’s appeal first. 8. Ground No. 1 in both the years is of general nature not requiring