DCIT (EXEMPTION), GHAZIABAD vs. RAM NATH MEMORIAL TRUST SOCIETY, MEERUT

In the result appeal filed by the revenue is dismissed

Bench: Shri N.K. Billaiya & Shri Pawan Singhasstt. Year: 2014-15

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

ITO (EXEMPTIONS), NEW DELHI vs. M/S. INDIAN HOCKEY FEDERATION, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri O.P. Kantasstt. Year: 2010-11 Ito (Exemptions) India Hockey Ward-1(2), Room No. 2417, Federation 30/7, 24Th Floor, E-2-Block, West Patel Nagar Pratyaksh Kar Bhawan, New Delhi Vs. Dr. Shyama Prasad Pan Aaaji0054N Mukherjee Civic Centre, Jawahar Lal Nehru Marg New Delhi – 110 002 (Appellant) (Respondent)

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

DCIT(E), NEW DELHI vs. GOODEARTH FOUNDATION, NEW DELHI

In the result, the grounds of appeal Nos

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2010-11 Dcit(E), Vs. Goodearth Foundation, Circle-1(1), Eicher House, Civic Centre, 12, Commercial Complex, New Delhi. Greater Kailash-Ii, New Delhi. Pan: Aaatg5663R

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

VOCATIONAL EDUCATION FOUNDATION,NEW DELHI vs. JCIT, EXEMPTION RANGE, GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

ITO (EXEMPTIONS), NEW DELHI vs. M/S. S.S. MOTA SINGH (NILA) CHARITABLE TRUST, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2007-08 Ito(Exemptions), Vs. S.S. Mota Singh(Nila) Ward-2(1),New Delhi Charitable Trust, C-103, 10Th Floor, Himalaya House, K.G. Marg, New Delhi Pan :Aaats3761J (Appellant) (Respondent) Appellant By Shri Praveen Kumar, Sr.Dr Respondent By None Present

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

HARISH CHAND RAM KALI CHARITABLE TRUST,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, we allow appeal of the assessee partly

Bench: Ms. Sushma Chowla & Shri Prashant Maharishiharish Chand Ram Kali Vs. The Addl Commissioner Of Charitable Trust Income Tax Kf-91, Kavi Nagar Range-1 Ghaziabad Ghaziabad Up Up Pan: Aath3018B (Appellant) (Respondent)

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

ITO (E), DELHI vs. M/S. ALLIANCE FRANCAISE DE DELHI, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2012-13 Ito(E), Vs. M/S. Alliance Francaise De Trust Ward-1(1), Delhi, Delhi 72, Lodhi Road, Lodhi Estate, New Delhi Pan :Aabta3939P (Appellant) (Respondent) Appellant By Shri Manoj Kumar Mahar, Sr.Dr Respondent By Shri Sandeep Sapra

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

M/S. FRIENDS CHARITABLE SOCIETY,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

Bench: Shri N.K Billaiya & Shri Kuldip Singh

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

DCIT(E), NEW DELHI vs. DR. R.L. KHERA CHARITABLE TRUST, NEW DELHI

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

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary[Assessment Year: 2011-12] The Dy.C.I.T Vs. Dr. R.L. Khera Charitable Trust Circle 1(1) Pandav Nagar, Naraina Road New Delhi Near Shadipur Depot, New Delhi Pan : Aaatd 8903 D [Appellant] [Respondent]

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

SANSKRITI EDUCATIONAL SOCIETY,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri R.K.Panda & Shri Kuldip Singh

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

SANSKRITI EDUCATIONAL SOCIETY,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri R.K.Panda & Shri Kuldip Singh

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee

DCIT CIRCLE 12 (1) vs. G.E. CAPITAL SERVICES INDIA,

In the result, the appeals of the assessee and Revenue are partly allowed for

Bench: Smt Diva Singh & Sh.L.P.Sahu

depreciation and allowances are dealt with in section 32. Therefore, Parliament has used the expression ' "any expenditure" in section 37 to cover both. Therefore, the expression "expenditure" as used in section 37 may, in the circumstances of a particular case, cover an amount which is really a "loss" even though the said amount has not gone out from the pocket

GE CAPITAL SERVICES INDIA vs. ADDL CIT RANGE 2,

In the result, the appeals of the assessee and Revenue are partly allowed for

Bench: Smt Diva Singh & Sh.L.P.Sahu

depreciation and allowances are dealt with in section 32. Therefore, Parliament has used the expression ' "any expenditure" in section 37 to cover both. Therefore, the expression "expenditure" as used in section 37 may, in the circumstances of a particular case, cover an amount which is really a "loss" even though the said amount has not gone out from the pocket

ACIT, NEW DELHI vs. CENTRE FOR ADVANCED EDUCATION, NEW DELHI

In the result, the appeal of the revenue is dismissed

43C of the Act. Thereafter, the Hon’ble Bombay High Court laid down that even though Section 32 of the Act (which provides for depreciation