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4,992 results for “depreciation”+ Section 5(1)clear

Sorted by relevance

Mumbai5,491Delhi4,992Chennai2,020Bangalore1,890Kolkata1,217Ahmedabad688Hyderabad375Jaipur346Pune340Karnataka325Chandigarh195Raipur173Cochin169Indore158Amritsar110SC95Visakhapatnam94Lucknow93Surat87Telangana72Rajkot70Jodhpur62Nagpur52Cuttack46Ranchi44Guwahati36Patna33Kerala30Calcutta29Panaji21Dehradun14Punjab & Haryana13Agra13Allahabad10Orissa8Jabalpur8Rajasthan6Varanasi6Gauhati2S. B. SINHA MARKANDEY KATJU1A.K. SIKRI N.V. RAMANA1MADAN B. LOKUR S.A. BOBDE1Tripura1Himachal Pradesh1ASHOK BHAN DALVEER BHANDARI1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1

Key Topics

Addition to Income67Section 143(3)60Depreciation56Section 115J47Disallowance46Deduction39Section 14A34Section 14723Section 80I16Section 271(1)(c)

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

ASIA SATELLITE TELECOMMUNICATIONS CO. LTD. vs. DIRECTOR OF INCOME TAX

The appeal of the Revenue is dismissed

Showing 1–20 of 4,992 · Page 1 of 250

...
16
Section 143(2)14
Section 1013
ITA-131/2003HC Delhi31 Jan 2011
Section 195Section 234BSection 260ASection 9(1)Section 9(1)(i)Section 9(1)(vi)Section 9(1)(vii)

depreciation. The Tribunal also upheld the contention of the appellant that the provisions of Section 44C would not be attracted and hence the disallowing provisions thereof would be inapplicable. 23. As regards the levy of interest under Sections 234A and 234B was concerned, the Tribunal held that the appellant would be liable to pay interest under Section 234A. However, with

COMMISSIONER OF INCOME TAX DELHI II vs. LEROY SOMER & CONTROLS INDIA P.LTD.

The appeals are dismissed

ITA - 407 / 2008HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

COMMISSIONER OF INCOME TAX vs. C.J.INTERNATIONAL HOTELS LTD.

The appeals are dismissed

ITA - 453 / 2008HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

ITA - 456 / 2008HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

ITA - 986 / 2007HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

COMMISSIONER OF INCOME TAX DELHI I vs. CONTINENTAL PACKAGING P.LTD.

The appeals are dismissed

ITA - 829 / 2007HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

ITA - 546 / 2008HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

COMMISSIONER OF INCOME TAX DEL vs. M/S JINDAL EXPORTS LTD.

The appeals are dismissed

ITA - 402 / 2005HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

COMMISSIONER OF INCOME TAX vs. CADENCE DESIGN SYSTEMS I.P.LTD.

The appeals are dismissed

ITA - 992 / 2007HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

COMMISSIONER OF INCOME TAX vs. BIOSEED RESEARCH (INDIA) PVT. LIMITED

The appeals are dismissed

ITA - 719 / 2007HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

CIT vs. OCL INDIA LTD

The appeals are dismissed

ITA - 1063 / 2007HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

C.I.T vs. INDIAN SUGAR EXIM CORPORATION LTD

The appeals are dismissed

ITA - 989 / 2008HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

ITA - 462 / 2008HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

THE COMMISSIONR OF INCOME TAX vs. NIS SPARTA LTD

The appeals are dismissed

ITA - 907 / 2007HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

COMMISSIONER OF INCOME TAX vs. BRIJBASI ART PRESS LIMITED

The appeals are dismissed

ITA - 708 / 2007HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

THE COMMISSIONER OF INCOME TAX vs. NOKIA INDIA LTD.

The appeals are dismissed

ITA - 914 / 2007HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

COMMISSIONER OF INCOME TAX DELHI-1 vs. ALLIED STRIPS LTD

The appeals are dismissed

ITA - 791 / 2007HC Delhi06 Feb 2009

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

COMMISSIONER OF INCOME TAX vs. INDRAPRASTHA MEDICAL CORPORATION LTD.

The appeals are dismissed

ITA/344/2008HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

ITA/546/2008HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

5. Broadly speaking, these were the submissions of the learned counsel on both sides. However, before we embark upon a discussion of the issues at hand we feel that it would be appropriate if the contentions of the learned counsel are set out in somewhat greater detail. It was submitted on behalf of the appellant/revenue that section 234B provides