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78 results for “depreciation”+ Depreciationclear

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Key Topics

Addition to Income58 Section 143(3)55 Disallowance45 Section 80I35 Section 25029 Section 153C29 Depreciation29 Section 8028 Section 6825 Deduction

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

depreciation at higher rate (i.e. @ 30%) with the claim of Additional Depreciation (i.e. the depreciation permissible as per Section

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 Guwahati

Showing 1–20 of 78 · Page 1 of 4

23

05 Apr 2023

AY 2018-19

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

Section 143(3)Section 250Section 44A

depreciation at higher rate (i.e. @ 30%) with the claim of Additional Depreciation (i.e. the depreciation permissible as per Section

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

depreciation at higher rate (i.e. @ 30%) with the claim of Additional Depreciation (i.e. the depreciation permissible as per Section

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 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

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

Section 143(3)Section 250Section 44A

depreciation at higher rate (i.e. @ 30%) with the claim of Additional Depreciation (i.e. the depreciation permissible as per Section

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

depreciation at higher rate (i.e. @ 30%) with the claim of Additional Depreciation (i.e. the depreciation permissible as per Section

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)

depreciation amount of Rs. 4,55,957/- is not fair because ownership of the related property vests with your

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]

depreciation on these two items, however the assessee has not claimed the depreciation while computing tax in his return

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

depreciation is allowable to the assessee in respect of such Cranes. The AO has held that higher rate of 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

depreciation as well as additional depreciation as can be seen from the computation of income vide paper book

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- SHILLONG, SHILLONG vs. JOWAI CO-OP. URBAN BANK LIMITED, JOWAI

In the result, appeal of the revenue is partly allowed in terms of our above observation

ITA 30/GTY/2022[2015-16]Status: DisposedITAT Guwahati13 Jun 2023AY 2015-16

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16

For Appellant: Shri Sumit Das, FCAFor Respondent: Shri P. S. Thuingaleng, ACIT

Section 143(3)Section 154Section 36(1)(viia)Section 37(1)Section 40

depreciation in the value of such assets needs to be accounted for by way of provision for depreciation

RAITANI ENGINEERING WORKS (P) LTD,GUWAHATI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE-3, GUWAHATI

Appeal is partly allowed in above terms

ITA 85/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Sept 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11 Raitani Engineering Works V/S. Jcut, Range-3, (P) Ltd., Railway Colony, Aayakar Bhawan, Pan Bazar, Guwahati- G.S. Road, Christan 781001 Basti, Guwahati- [Pan No.Aaacr 6691 K] 781005 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Somnath Ghosh, Advocate अपीलाथ" क" ओर से/By Assessee Shri Rabindro Singh, Jcit, Dr ""यथ" क" ओर से/By Respondent 02-07-2019 सुनवाई क" तार"ख/Date Of Hearing 06-09-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Bench:- This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (Appeals)-Guwahati’S Order Dated 19.02.2014 Passed In Case No.Guwa-60/2013-14, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’). Heard Both The Parties. The Assessee’S Detailed Paper Book Running Into 132 Pages Comprising Of Various Documents, The Assessing Officer’S Notice During Scrutiny, Cash Book Of Assessee’S Head Office, Computation, Financial Statements; Stands Perused.

Section 143(3)Section 145

depreciation) (before depreciation) (after depreciation) depreciation) 2005-06 280,633,404.00 15,652,623.99 5.58% 12,340,453.99 4.40% 2006-07 284,,321,576.00 11,674,234.66 4.11% 7,691,499.66 2.71% 2007-08 496,857,461.50 24,062.691.75 4.84% 18,081,957.75 3.64% 2008-09 518,468,470.00 32,722,320.76 6.31% 24,196,722.76

SIKSHA NIKETAN H.S. SCHOOL,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 19/GTY/2018[2013-14]Status: DisposedITAT Guwahati03 Jul 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 10Section 143(3)Section 40Section 68

depreciation amounting to Rs.5,20,829/-. 8.1 Assessee was claiming depreciation on school building. When AO asked why the depreciation

SIKSHA NIKETAN H.S. SCHOOL,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 14/GTY/2018[2008-09]Status: DisposedITAT Guwahati03 Jul 2019AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 10Section 143(3)Section 40Section 68

depreciation amounting to Rs.5,20,829/-. 8.1 Assessee was claiming depreciation on school building. When AO asked why the depreciation

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22

NUMALIGARH REFINERY LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22