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.

1,465 results for “depreciation”+ Section 72clear

Sorted by relevance

Mumbai1,694 Delhi1,465 Bangalore578 Chennai444 Kolkata290 Ahmedabad223 Hyderabad159 Jaipur148 Chandigarh115 Pune71 Raipur70 Amritsar57 Visakhapatnam47 Indore46 Surat44 Karnataka36 Lucknow35 Ranchi31 Rajkot28 Cuttack26 Cochin23 Nagpur20 SC19 Jodhpur19 Telangana11 Patna11 Agra8 Varanasi7 Calcutta6 Guwahati6 Kerala6 Dehradun6 Allahabad5 Panaji3 Jabalpur3 MADAN B. LOKUR S.A. BOBDE1

Key Topics

Addition to Income61 Section 143(3)46 Disallowance42 Depreciation34 Section 14733 Section 115J27 Section 14A26 Deduction25 Section 10A22 Section 68

COMMISSIONER OF INCOME TAX vs. GOVIND NAGAR SUGAR LIMITED

ITA/164/2008HC Delhi25 Mar 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 139(1)Section 139(3)Section 143(2)Section 32(2)Section 80

depreciations. From a plain reading of provisions of Section 72 and 32 it is manifestly clear that Section 72 deals

DABUR INDIA LIMITED vs. COMMISSIONER OF INCOME TAX,

The appeals are dismissed

ITA/579/2007HC Delhi01 Sept 2008

Showing 1–20 of 1,465 · Page 1 of 74

...

20

Bench: We Consider The Submissions Made In Support Of The Appeal The Following Facts Require To Be Noted:- 2.1 The Assessee Is In The Business Of Manufacturing Herbal Products & Cosmetics. On 30.11.2000 Assessee Filed Its Return For Assessment Year 2000-01 Wherein, It Declared An Income Of Rs 12,15,25,093/-. On 10.5.2001 The Return Was Processed Under Section 143(1)(A) Of The Act As The Returned Income. However, Notices Were Issued Under Section 143(2) Of The Act. 2.2 In Response To The Aforesaid Notices, Hearing Was Attended By An Authorized Representative Before The Assessing Officer. 2008:Dhc:2521

For Respondent: Mr R. D.Jolly

Section 143(1)(a)Section 143(2)Section 260ASection 32Section 34Section 80Section 80I

depreciation subject to the provisions of sub-Section (2) of Section 72 and sub-Section (3) of Section 73 of the Act. Sections

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 under sub-section (2) of section 32 or subsection (4) of section 35. Sub section (3) of section 72

HEWITT ASSOCIATES (INDIA) PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

In the result, the appeal of the assesee is treated as allowed for statistical purposes

ITA 5736/DEL/2011[2007-08]Status: DisposedITAT Delhi31 May 2022AY 2007-08

Bench: Shri R.K. Panda & Ms. Astha Chandraasstt. Year : 2007-08

For Appellant: Shri Atul Jain &For Respondent: Shri Surender Pal, CIT-DR

depreciation against income from other source amounting to Rs. 9,727,864 as per the provision of section 32(2) read with Section 72

PITNEY BOWES INDIA (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, out of the five appeals of the assessee, the ITA Nos

ITA 289/DEL/2013[2005-06]Status: DisposedITAT Delhi29 May 2017AY 2005-06

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 143(3)Section 147Section 32

depreciation on the non-compete fee. The reassessment was completed under section 143(3) read with section 147 and 254 of the Act on 09/12/2011 ,assessing the total income at Rs.3,91,17,150/- against the returned income of Rs.2,15,72

GEODIS OVERSEAS PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

The appeal of the assessee is allowed

ITA 483/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Mar 2021AY 2012-13

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 143(3)Section 144CSection 92C(3)

72,692,430 returned income. 3. Transfer Pricing Issues: 3.1 That on the facts and circumstances of the case and in law, the AO / DRP /transfer pricing officer (“TPO”) have erred in disallowing payment of INR 90,936,248 by the Appellant to its associated enterprises on account of allocation of management and support charges incurred by the Appellant

ADDL. CIT, NEW DELHI vs. M/S. NORTEL NETWORKS INDIA PVT. LTD., NEW DELHI

Accordingly, both the grounds of appeal raised by the ld AO are dismissed

ITA 504/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Jul 2020AY 2012-13

Bench: Ms. Sushma Chowla & Shri Prashant Maharishiaddl. Cit, Vs. Nortel Networks India Pvt. Ltd, Special Range-6, Room No. 352, C-27, Ground Floor, Cr Building, Ip Estate, New Delhi Near Garden Of Five Senses Westend Marg, Paryavaran Complex, New Delhi Pan: Aabcn1424B (Appellant) (Respondent)

For Appellant: Mr. Nageshwar Rao, AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR

Section 139Section 139(1)Section 139(3)Section 139(4)Section 143(3)Section 72

depreciation which is governed by section 32 of the Act and not by section 72 of the Act. Section 32(2) of the Act provides

MS. SAI ASTHA EXPORTS PVT. LTD.,,NEW DELHI vs. ITO, NEW DELHI

In the result, both the appeals filed by the assessee stand allowed

ITA 4032/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Oct 2016AY 2012-13

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ramesh Goyal, CAFor Respondent: Sh. F.R. Meena, Sr. DR

Section 142(1)Section 143(2)Section 144Section 71

depreciation not so set off can be set off from income from other head, if any, available for that assessment year. The language of Section 32(2) is very clear and there is hardly anything contained in Section 72

MS. SAI ASTHA EXPORTS PVT. LTD.,,NEW DELHI vs. ITO, NEW DELHI

In the result, both the appeals filed by the assessee stand allowed

ITA 4033/DEL/2016[2014-15]Status: DisposedITAT Delhi25 Oct 2016AY 2014-15

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ramesh Goyal, CAFor Respondent: Sh. F.R. Meena, Sr. DR

Section 142(1)Section 143(2)Section 144Section 71

depreciation not so set off can be set off from income from other head, if any, available for that assessment year. The language of Section 32(2) is very clear and there is hardly anything contained in Section 72

M/s Lavish Apartment (P.) Ltd

ITA/254/2006HC Delhi23 Jul 2012

Section 72(1) of the Income Tax Act, (hereinafter referred to as the „Act‟) to the brought forward losses being set off against the aforesaid items of income. 4. These contentions did not find favour with the Assessing Officer. He noted that the assessee was deriving rental income only from two properties, namely, HS-28, Kailash Colony

STERIA INDIA LTD. (ESTWHILE XANSA INDIA LTD.),NOIDA vs. ACIT, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 3264/DEL/2013[2007-08]Status: DisposedITAT Delhi09 Dec 2016AY 2007-08

Bench: Shri S.V. Mehrotra & Smt Suchitra Kamblesteria India Ltd. (Estwhile Vs Acit Xansa India Ltd.) Circle-18(1) Seaview Special Economic New Delhi Zone, Building 4, Plot No. 20 & (Respondent) 21, Sector-135, Gautam Budh Nagar Noida Aaacx0385L (Appellant) Dcit Vs Xansa India Ltd. Circle-18(1) (Now Known As Steria India Ltd.,) New Delhi C-2, Sector-1 (Appellant) Noida Aaacx0385L (Respondent)

Section 10(14)Section 10ASection 143(3)Section 195Section 40a

depreciation has to be taken into account. As the income of the Section 10A unit has to be excluded at source itself before arriving at the gross total income, the loss of the non-section 10A unit cannot be set off against the income of the Section 10A unit under Section 72

DCIT, NEW DELHI vs. M/S XANSA INDIA LTD.,, NOIDA

In the result, appeal of the assessee is allowed

ITA 3672/DEL/2013[2007-08]Status: DisposedITAT Delhi09 Dec 2016AY 2007-08

Bench: Shri S.V. Mehrotra & Smt Suchitra Kamblesteria India Ltd. (Estwhile Vs Acit Xansa India Ltd.) Circle-18(1) Seaview Special Economic New Delhi Zone, Building 4, Plot No. 20 & (Respondent) 21, Sector-135, Gautam Budh Nagar Noida Aaacx0385L (Appellant) Dcit Vs Xansa India Ltd. Circle-18(1) (Now Known As Steria India Ltd.,) New Delhi C-2, Sector-1 (Appellant) Noida Aaacx0385L (Respondent)

Section 10(14)Section 10ASection 143(3)Section 195Section 40a

depreciation has to be taken into account. As the income of the Section 10A unit has to be excluded at source itself before arriving at the gross total income, the loss of the non-section 10A unit cannot be set off against the income of the Section 10A unit under Section 72

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

section]" by the Finance Act, 2002, w.e.f. 1-4-2003. 24. The case laws cited by the assessee do not pertain to Income Tax Act but to Evidence Act and Agriculture Income Tax Act and there may be ambiguity in the scope of applicability of "explanation" in the respective Acts. 35. Accordingly, the AO has rightly allowed the additional depreciation

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

section]" by the Finance Act, 2002, w.e.f. 1-4-2003. 24. The case laws cited by the assessee do not pertain to Income Tax Act but to Evidence Act and Agriculture Income Tax Act and there may be ambiguity in the scope of applicability of "explanation" in the respective Acts. 35. Accordingly, the AO has rightly allowed the additional depreciation

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

section]" by the Finance Act, 2002, w.e.f. 1-4-2003. 24. The case laws cited by the assessee do not pertain to Income Tax Act but to Evidence Act and Agriculture Income Tax Act and there may be ambiguity in the scope of applicability of "explanation" in the respective Acts. 35. Accordingly, the AO has rightly allowed the additional depreciation

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

section]" by the Finance Act, 2002, w.e.f. 1-4-2003. 24. The case laws cited by the assessee do not pertain to Income Tax Act but to Evidence Act and Agriculture Income Tax Act and there may be ambiguity in the scope of applicability of "explanation" in the respective Acts. 35. Accordingly, the AO has rightly allowed the additional depreciation

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

section]" by the Finance Act, 2002, w.e.f. 1-4-2003. 24. The case laws cited by the assessee do not pertain to Income Tax Act but to Evidence Act and Agriculture Income Tax Act and there may be ambiguity in the scope of applicability of "explanation" in the respective Acts. 35. Accordingly, the AO has rightly allowed the additional depreciation

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

section]" by the Finance Act, 2002, w.e.f. 1-4-2003. 24. The case laws cited by the assessee do not pertain to Income Tax Act but to Evidence Act and Agriculture Income Tax Act and there may be ambiguity in the scope of applicability of "explanation" in the respective Acts. 35. Accordingly, the AO has rightly allowed the additional depreciation

PR. COMMISSIONER OF INCOME TAX - 2 vs. BRITISH MOTOR CAR CO.(1934) LTD

ITA/1031/2017HC Delhi09 Jan 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 147Section 32(2)Section 72Section 73

72 and sub-section (3) of Section 73, the allowance or the part of the allowance to which effect has not been given, as the case may be, shall be added to the amount of the allowance for depreciation

COMMISSIONER OF INCOME TAX vs. ECE INDUSTRIES LTD.

ITA/417/2007HC Delhi24 Dec 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SURESH KUMAR KAIT

Section 50Section 50(2)

Section 50 of the Act would apply to sale of depreciable assets. The CIT(A) also rejected the contention of the ITA Nos.417 of 2007 & 1069 of 2007 Page 4 of 22 assessee that no break-up of sale consideration between tangible and intangible asset was possible and even if the sale was to be treated as slump sale