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3 results for “reassessment”+ Section 43Cclear

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Key Topics

Section 44B10Section 44D4Section 9(1)(vii)3Section 143(3)2Section 11(1)2Deduction2

PRADEEP WIG,NEW DELHI vs. ACIT CENTRAL CIRCLE-5, NEW DELHI

The appeals of the Revenue are dismissed

ITA 406/DEL/2021[2012-13]Status: DisposedITAT Delhi29 Apr 2025AY 2012-13

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

reassessment of the total income of any previous year, of the assessee under the Income-tax Act in accordance with the provisions of section 29 to section 43C

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

ITA 3639/DEL/2015[2007-08]Status: DisposedITAT Delhi28 Jan 2019AY 2007-08

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

Section 11(1)
Section 143(3)
Section 32
Section 32(1)

reassessment proceedings but allowed the claim of the assessee of depreciation observing as under: “4.8 The Hon'ble Delhi High Court in the latest case of DIT(Exemption) vs. Charanjiv Charitable Trust in IT Appeal No. 321 to 323 of 2013 vide the order dated 18/03/2014 has held that the depreciation is not allowable in the case of charitable

DCIT, DEHRADUN vs. M/S. EXPRO GULF LTD., MUMBAI

In the result, the appeal of the Revenue is partly allowed for statistical

ITA 6589/DEL/2014[2011-12]Status: DisposedITAT Delhi13 Feb 2017AY 2011-12

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Amit Arora, C.AFor Respondent: Sh. Anil Kumar Sharma, Sr. DR
Section 143(3)Section 44BSection 44DSection 9(1)(vii)

43C of I.T. Act which have been considered as in the nature of Royalty/FTS as per discussion above. 5. With these remarks, the total income of the assessee is computed as under : 15 ITA No.6589/Del./2014 & CO No. 221/Del./2015 Gross revenue (as per computation filed during assessment proceedings) Rs. 25,66,78,189/- Add: As per Para