BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

16 results for “depreciation”+ Section 115clear

Sorted by relevance

Mumbai570Delhi430Bangalore193Chennai60Ahmedabad57Hyderabad51Jaipur43Kolkata41Raipur31Ranchi28Pune25Chandigarh18Guwahati16Bombay12Visakhapatnam12Cuttack11Rajkot10SC9Lucknow8Nagpur6Cochin4Indore4Patna2Panaji2Jodhpur1Allahabad1Agra1Surat1

Key Topics

Section 153C27Addition to Income16Section 25014Depreciation14Disallowance14Section 689Section 40A(3)9Section 369Section 44A5Section 143(3)

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

depreciation of Rs. 3,23,72,494/-. Accordingly, Ground No. 3 raised by the Revenue is dismissed. 44. Ground no. 4 raised by the Revenue is on account of disallowance of Rs. 3,05,471/- u/s 14A of the Act r.w.r 8D of the Income Tax Rules, 1962. Ld. Counsel for the assessee submitted Page 40 of 114 I.T.A

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: Heard
5
Section 41(1)2
ITAT Guwahati
05 Apr 2023
AY 2017-18

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

Section 143(3)Section 250Section 44A

depreciation of Rs. 3,23,72,494/-. Accordingly, Ground No. 3 raised by the Revenue is dismissed. 44. Ground no. 4 raised by the Revenue is on account of disallowance of Rs. 3,05,471/- u/s 14A of the Act r.w.r 8D of the Income Tax Rules, 1962. Ld. Counsel for the assessee submitted Page 40 of 114 I.T.A

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 of Rs. 3,23,72,494/-. Accordingly, Ground No. 3 raised by the Revenue is dismissed. 44. Ground no. 4 raised by the Revenue is on account of disallowance of Rs. 3,05,471/- u/s 14A of the Act r.w.r 8D of the Income Tax Rules, 1962. Ld. Counsel for the assessee submitted Page 40 of 114 I.T.A

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 of Rs. 3,23,72,494/-. Accordingly, Ground No. 3 raised by the Revenue is dismissed. 44. Ground no. 4 raised by the Revenue is on account of disallowance of Rs. 3,05,471/- u/s 14A of the Act r.w.r 8D of the Income Tax Rules, 1962. Ld. Counsel for the assessee submitted Page 40 of 114 I.T.A

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 of Rs. 3,23,72,494/-. Accordingly, Ground No. 3 raised by the Revenue is dismissed. 44. Ground no. 4 raised by the Revenue is on account of disallowance of Rs. 3,05,471/- u/s 14A of the Act r.w.r 8D of the Income Tax Rules, 1962. Ld. Counsel for the assessee submitted Page 40 of 114 I.T.A

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DIBRUGARH vs. GREENPLY INDUSTRIES LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 140/GTY/2024[2013-14]Status: DisposedITAT Guwahati15 Dec 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Greenply Industries Ltd Acit, Circle-1 Madgul Lounge, 5 Th Floor, 23 Aaykar Bhawan, Milan Nagar, Chetiacental Road, Kolkata- Vs. Dibrugarh-786001, Assam 700027, West Bengal (Appellant) (Respondent) Pan No. Aaacg7284R Assessee By : Shri Ashok Tulsyan, Ar Revenue By : Shri Sanjay Jha, Dr Date Of Hearing: 02.12.2025 Date Of Pronouncement: 15.12.2025

For Appellant: Shri Ashok Tulsyan, ARFor Respondent: Shri Sanjay Jha, DR
Section 115J

depreciation along with subsidy received by the respondent-assessee. It is settled position in law as held by the Apex Court in Apollo Tyres Ltd. v/s. CIT 122 Taxman 562/255 ITR 273 (SC) that the Assessing Officer while computing the book profit under Section 115J of the Act has only a power to examine whether the books of account have

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

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

M/S. RAHMAN PROPERTIES LIMITED,GUWAHATI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE-2, GUWAHATI

In the result, the appeal of the assesseeis allowed

ITA 241/GTY/2019[2005-06]Status: DisposedITAT Guwahati26 Aug 2025AY 2005-06

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Joint Commissioner Of Income M/S Rahman Properties Limited Tax, Range-2, Guwahati C/O Hotel Dynasty, S.S. Road, 5Th Floor, Aaykar Bhavan, Lakhtokia, Guwahati-781001, Vs. Christian Basti, G.S. Road, Assam Guwahati-781005, Assam (Appellant) (Respondent) Pan No. Aaccr0023P Assessee By : Shri Akhilesh Shrivastava, Ar Revenue By : Shri Kausik Ray, Dr Date Of Hearing: 09.07.2025 Date Of Pronouncement: 26.08.2025

For Appellant: Shri Akhilesh Shrivastava, ARFor Respondent: Shri Kausik Ray, DR
Section 143(1)Section 41Section 41(1)

115/-, which was processed u/s 143(1) of the Act. Thereafter, the case of the assessee was selected for scrutiny and statutory notices along with questionnaire were duly served upon the assessee. The ld. AO during the course of assessment proceedings observed that assessee has written back current liability to the tune of ₹1.00 crores and accordingly, was asked