Search: depreciation | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

1,573 results for “depreciation”+ Section 57clear

Sorted by relevance

Mumbai1,909 Delhi1,573 Bangalore678 Chennai450 Ahmedabad428 Kolkata338 Pune218 Jaipur180 Hyderabad175 Chandigarh170 Cochin95 Indore81 Raipur81 Visakhapatnam71 Surat58 Karnataka46 Lucknow43 Ranchi41 Rajkot39 Amritsar36 Cuttack34 Nagpur24 Jodhpur22 SC21 Guwahati20 Panaji12 Agra11 Telangana9 Allahabad7 Dehradun6 Varanasi6 Patna5 Jabalpur3 Calcutta2 ASHOK BHAN DALVEER BHANDARI1 Punjab & Haryana1 A.K. SIKRI N.V. RAMANA1 Kerala1

Key Topics

Addition to Income71 Section 143(3)62 Disallowance47 Section 14A42 Depreciation33 Deduction25 Section 115J24 Section 14323 Section 153A22 Section 68

DDIT, NEW DELHI vs. SH. ATUL MEHTA, NEW DELHI

Appeal is dismissed

ITA 2669/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Jul 2017AY 2009-10

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

For Appellant: Shri P. C. Yadav, Adv.; &For Respondent: Shri S. K. Jain, Sr. D. R

Section 143(3)Section 32Section 57

depreciation allowable under section 32. Deduction of expenses available under section 57(iii) is residual section and is available to any kind

M/S ACTIVE SECURITIES LIMITED,NEW DELHI vs. ITO, NEW DELHI

The appeals are allowed

Showing 1–20 of 1,573 · Page 1 of 79

...

19

Section 143(2)18

ITA 2335/DEL/2016[2012-13]Status: Disposed

ITAT Delhi

27 May 2024

AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Puneet Agarwal, AdvFor Respondent: Shri Kanv Bali, Sr. DR

Section 143(3)Section 143(3)(ii)Section 24

depreciation would be allowable in terms of provisions of section 57(iii) of the Act. The relevant finding of the Court

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 for preceding year was available for adjusting from the current year’s income. Accordingly, the Assessing Officer recomputed the taxable income of the assessee. The profits of eligible units were shown by the assessee to the tune of Rs.66,30,07,954/- which has been computed as under : ITA No. 3076 & C.O. No. 318/Del/2012 7 NTL Salt Lake

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

ITA 3924/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Jul 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 11Section 12Section 13Section 234

depreciation amounting to Rs.20,34,822/- as application. 10. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in passing the impugned order and that too without giving opportunity of hearing and by recording incorrect facts and findings. 11. That having regard to the facts and circumstances

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

ITA 3923/DEL/2017[2009-10]Status: DisposedITAT Delhi30 Jul 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 11Section 12Section 13Section 234

depreciation amounting to Rs.20,34,822/- as application. 10. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in passing the impugned order and that too without giving opportunity of hearing and by recording incorrect facts and findings. 11. That having regard to the facts and circumstances

G D EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result, the appeal of the assessee is allowed

ITA 3925/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Jul 2018AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 11Section 12Section 13Section 234

depreciation amounting to Rs.20,34,822/- as application. 10. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in passing the impugned order and that too without giving opportunity of hearing and by recording incorrect facts and findings. 11. That having regard to the facts and circumstances

M/S. HERO MOTOCORP LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6282/DEL/2015[2005-06]Status: DisposedITAT Delhi13 Apr 2021AY 2005-06

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2005-06

Section 14ASection 32(1)(iia)Section 80I

depreciation. 4. That the CIT (A) erred on facts and in law in sustaining disallowance of portfolio management expenditure of Rs. 27,68,039 on the ground that the same related to investment activity of the appellant. 4.1 That the CIT (A) erred on facts and in law in not allowing the alternate claim of the appellant for deduction

DCIT, NEW DELHI vs. M/S. HERO HONDA MOTORS LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6302/DEL/2015[2005-06]Status: DisposedITAT Delhi13 Apr 2021AY 2005-06

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2005-06

Section 14ASection 32(1)(iia)Section 80I

depreciation. 4. That the CIT (A) erred on facts and in law in sustaining disallowance of portfolio management expenditure of Rs. 27,68,039 on the ground that the same related to investment activity of the appellant. 4.1 That the CIT (A) erred on facts and in law in not allowing the alternate claim of the appellant for deduction

PRINCIPAL COMMISSIONER OF INCOME TAX-04 vs. M/S MICROSOFT INDIA (R ANDD) PVT LTD

Appeals stand dismissed and

ITA/507/2022HC Delhi19 Mar 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

Section 143(3)Section 253

Section 57(iii) of the Act, this Court in Jay Metal (supra), also held as under:- “Claim for depreciation 26. However

DCIT, INTL. TAXATION, CIRCLE, GURGAON vs. CAIRN ENERGY HYDROCARBON LTD. , GURGAON

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 5988/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Jan 2023AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 40aSection 57Section 80I

depreciation amounting to Rs. 10,43,83,712 (Rs. 18,26,71,497-7,82,87,784) under section 32(1 )(iia) of the Act and recomputed the deprecation of Rs 359,20,57

CAIRN ENERGY HYDROCARBON LTD. ,GURGAON vs. DCIT, INTL. TAXATION, CIRCLE, GURGAON

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6278/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Jan 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 40aSection 57Section 80I

depreciation amounting to Rs. 10,43,83,712 (Rs. 18,26,71,497-7,82,87,784) under section 32(1 )(iia) of the Act and recomputed the deprecation of Rs 359,20,57

DDIT, NEW DELHI vs. M/S. CAIRN ENERGY HYDROCARBONS LTD., GURGAON

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6357/DEL/2013[2010-11]Status: DisposedITAT Delhi31 Jan 2023AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 40aSection 57Section 80I

depreciation amounting to Rs. 10,43,83,712 (Rs. 18,26,71,497-7,82,87,784) under section 32(1 )(iia) of the Act and recomputed the deprecation of Rs 359,20,57

CAIRN ENERGY HYDROCARBON LTD. ,GURGAON vs. DCIT, INTL. TAXATION, CIRCLE, GURGAON

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6277/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Jan 2023AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 40aSection 57Section 80I

depreciation amounting to Rs. 10,43,83,712 (Rs. 18,26,71,497-7,82,87,784) under section 32(1 )(iia) of the Act and recomputed the deprecation of Rs 359,20,57

DCIT, INTL. TAXATION, CIRCLE, GURGAON vs. CAIRN ENERGY HYDROCARBON LTD. , GURGAON

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 5989/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Jan 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 40aSection 57Section 80I

depreciation amounting to Rs. 10,43,83,712 (Rs. 18,26,71,497-7,82,87,784) under section 32(1 )(iia) of the Act and recomputed the deprecation of Rs 359,20,57

CAIRN ENERGY HYDROCARBONS LTD.,GURGAON vs. DDIT, NEW DELHI

In the result, the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6346/DEL/2013[2010-11]Status: DisposedITAT Delhi31 Jan 2023AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR

Section 40aSection 57Section 80I

depreciation amounting to Rs. 10,43,83,712 (Rs. 18,26,71,497-7,82,87,784) under section 32(1 )(iia) of the Act and recomputed the deprecation of Rs 359,20,57

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)

57,09,950 (excluding cost of land) was capitalized and depreciation was claimed thereon @25% under section 32(1) of the Act. Further

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)

57,09,950 (excluding cost of land) was capitalized and depreciation was claimed thereon @25% under section 32(1) of the Act. Further

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)

57,09,950 (excluding cost of land) was capitalized and depreciation was claimed thereon @25% under section 32(1) of the Act. Further

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)

57,09,950 (excluding cost of land) was capitalized and depreciation was claimed thereon @25% under section 32(1) of the Act. Further

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)

57,09,950 (excluding cost of land) was capitalized and depreciation was claimed thereon @25% under section 32(1) of the Act. Further