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75 results for “depreciation”+ Addition to Incomeclear

Sorted by relevance

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Key Topics

Addition to Income58Section 143(3)51Disallowance44Section 153C29Section 25029Section 80I28Section 8028Depreciation27Section 6825Deduction

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

Income assessed by the ld. AO at Rs. 33,38,89,830/- inter alia making following additions: 1. Cost of material consumed @ 5% of Rs. 1,91,65,43,6828/- Rs. 9,58,27,184/- 2. Vehicle running expense: Rs. 84,89,594/- 3. Repair and Maintenance Rs. 1,79,36,625/- 4. Additional depreciation

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Showing 1–20 of 75 · Page 1 of 4

22
Section 44A19
Section 801E19
ITA 37/GTY/2022[2017-18]Status: Heard
ITAT Guwahati
05 Apr 2023
AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

Income assessed by the ld. AO at Rs. 33,38,89,830/- inter alia making following additions: 1. Cost of material consumed @ 5% of Rs. 1,91,65,43,6828/- Rs. 9,58,27,184/- 2. Vehicle running expense: Rs. 84,89,594/- 3. Repair and Maintenance Rs. 1,79,36,625/- 4. Additional depreciation

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

Income assessed by the ld. AO at Rs. 33,38,89,830/- inter alia making following additions: 1. Cost of material consumed @ 5% of Rs. 1,91,65,43,6828/- Rs. 9,58,27,184/- 2. Vehicle running expense: Rs. 84,89,594/- 3. Repair and Maintenance Rs. 1,79,36,625/- 4. Additional depreciation

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

Income assessed by the ld. AO at Rs. 33,38,89,830/- inter alia making following additions: 1. Cost of material consumed @ 5% of Rs. 1,91,65,43,6828/- Rs. 9,58,27,184/- 2. Vehicle running expense: Rs. 84,89,594/- 3. Repair and Maintenance Rs. 1,79,36,625/- 4. Additional depreciation

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

Income assessed by the ld. AO at Rs. 33,38,89,830/- inter alia making following additions: 1. Cost of material consumed @ 5% of Rs. 1,91,65,43,6828/- Rs. 9,58,27,184/- 2. Vehicle running expense: Rs. 84,89,594/- 3. Repair and Maintenance Rs. 1,79,36,625/- 4. Additional depreciation

PLASCOM INDUSTRIES LLP,KOLKATA vs. THE INCOME TAX OFFICER, WARD-1(3), GUWAHATI

In the result, appeal of the assessee is allowed

ITA 280/GTY/2025[2023-24]Status: DisposedITAT Guwahati02 Mar 2026AY 2023-24

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI PRASAD SAHU (Accountant Member)

For Appellant: S.M. Surana, AdvocateFor Respondent: Sanjay Jha, JCIT
Section 133(6)Section 142(1)Section 250Section 801ESection 801E(3)Section 801E(4)Section 801E(5)Section 801E(6)Section 80I

income vide paper book page 1 wherein the assessee claimed depreciation of Rs. 2,17,12,594/- (including additional depreciation

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

income is being initiated separately. [(i) Depreciation disallowed Rs.1,74,905/- & (ii) Addition Rs.17,49,055/-] 3.2 On verification of audited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

income is being initiated separately. [(i) Depreciation disallowed Rs.1,74,905/- & (ii) Addition Rs.17,49,055/-] 3.2 On verification of audited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

income is being initiated separately. [(i) Depreciation disallowed Rs.1,74,905/- & (ii) Addition Rs.17,49,055/-] 3.2 On verification of audited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

income is being initiated separately. [(i) Depreciation disallowed Rs.1,74,905/- & (ii) Addition Rs.17,49,055/-] 3.2 On verification of audited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

income is being initiated separately. [(i) Depreciation disallowed Rs.1,74,905/- & (ii) Addition Rs.17,49,055/-] 3.2 On verification of audited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

income is being initiated separately. [(i) Depreciation disallowed Rs.1,74,905/- & (ii) Addition Rs.17,49,055/-] 3.2 On verification of audited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

income is being initiated separately. [(i) Depreciation disallowed Rs.1,74,905/- & (ii) Addition Rs.17,49,055/-] 3.2 On verification of audited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

income is being initiated separately. [(i) Depreciation disallowed Rs.1,74,905/- & (ii) Addition Rs.17,49,055/-] 3.2 On verification of audited

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

income is being initiated separately. [(i) Depreciation disallowed Rs.1,74,905/- & (ii) Addition Rs.17,49,055/-] 3.2 On verification of audited

BIMAN MUKHERJEE,NORTH LAKHIMPUR vs. INCOME TAX OFFICER, WARD-NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, the appeal of the assessee is allowed

ITA 108/GTY/2017[2012-13]Status: DisposedITAT Guwahati11 Oct 2021AY 2012-13

Bench: Shri A. T. Varkey, Jm]

Section 44A

addition of the depreciation of Rs.16,320/- and Rs.9,06,000/- from contract income and Tripper income respectively which was not claimed

MONJIL ALI BARBHUIYA,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

In the result, the appeal of the assessee is dismissed

ITA 28/GTY/2021[2016-17]Status: DisposedITAT Guwahati28 Jul 2023AY 2016-17

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2016-17 Monjil Ali Barbhuiya Ito, Ward-2, Silchar Mazumder Barzar, Tarapur, Vs. Silchar, Cachar-788003. Pan: Anzpb 6357 P (Appellant) (Respondent) Present For: Appellant By : None Respondent By : Shri N.T. Sherpa, Jcit Date Of Hearing : 28.06.2023 Date Of Pronouncement : 28.07.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2016-17 Is Directed Against The Order Dated 08.08.2019 Passed By The Ld. Commissioner Of Income-Tax Appeals, Shillong [Hereinafter Referred To As ‘The Ld. Cit(A)’]. The Assessee Has Raised The Following Grounds Of Appeal: “I. For That Under The Facts & Circumstances Of The Case, The Assessment Is Bad In Law & Facts As Your Humble Appellant Could Not Get The Opportunities For Unavoidable Reasons To Rebut The Materials Gathered Against The Assessee & Also Considering Other Facts & Circumstances.

For Appellant: NoneFor Respondent: Shri N.T. Sherpa, JCIT
Section 131Section 143(2)

addition of Rs. 43,00,000/- as undisclosed income is not tenable in the eye of law. iii. For that disallowance of depreciation

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD -1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

ITA 127/GTY/2023[2017-18]Status: DisposedITAT Guwahati28 Oct 2025AY 2017-18

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

additional depreciation shall be allowed and such a claim should not be denied only because assessee did not furnish Form 3AA along with return of income

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD - 1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

ITA 126/GTY/2023[2016-17]Status: DisposedITAT Guwahati28 Oct 2025AY 2016-17

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

additional depreciation shall be allowed and such a claim should not be denied only because assessee did not furnish Form 3AA along with return of income

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -TINSUKIA , TINSUKIA vs. KRISHNA BORTHAKUR, L/R OF LATE KAMAKHYA BORTHAKUR, TINSUKIA

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

ITA 456/GTY/2013[2010-11]Status: DisposedITAT Guwahati21 Dec 2022AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 143(2)Section 271(1)(c)Section 68

income from other source and also allowed the depreciation @ 15%. In this way, he made an addition of Rs.1,25,13,776/-. 10. Dissatisfied