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41 results for “depreciation”+ Section 17(5)(d)clear

Sorted by relevance

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Key Topics

Section 143(3)41Addition to Income31Disallowance29Section 8020Deduction14Section 25010Section 80I9Section 158B9Section 1548TDS

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

Section Amount on Designatio Disallow which ment under of which n of the ance of the Order which the Excess the CIT (A) Excess Assess wherei Rema AY Assessme Depreci Order who had Depreci ment n the rks nt Order ation was passed the ation order Excess was disallo passed Appeal was was Depreci passed wed by CIT Order deleted

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

Showing 1–20 of 41 · Page 1 of 3

8
Section 143(2)7
Depreciation7
ITA 2/GTY/2023[2014-15]Status: Heard
ITAT Guwahati
05 Apr 2023
AY 2014-15

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

Section 143(3)Section 250Section 44A

Section Amount on Designatio Disallow which ment under of which n of the ance of the Order which the Excess the CIT (A) Excess Assess wherei Rema AY Assessme Depreci Order who had Depreci ment n the rks nt Order ation was passed the ation order Excess was disallo passed Appeal was was Depreci passed wed by CIT Order deleted

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

Section Amount on Designatio Disallow which ment under of which n of the ance of the Order which the Excess the CIT (A) Excess Assess wherei Rema AY Assessme Depreci Order who had Depreci ment n the rks nt Order ation was passed the ation order Excess was disallo passed Appeal was was Depreci passed wed by CIT Order deleted

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

Section Amount on Designatio Disallow which ment under of which n of the ance of the Order which the Excess the CIT (A) Excess Assess wherei Rema AY Assessme Depreci Order who had Depreci ment n the rks nt Order ation was passed the ation order Excess was disallo passed Appeal was was Depreci passed wed by CIT Order deleted

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

Section Amount on Designatio Disallow which ment under of which n of the ance of the Order which the Excess the CIT (A) Excess Assess wherei Rema AY Assessme Depreci Order who had Depreci ment n the rks nt Order ation was passed the ation order Excess was disallo passed Appeal was was Depreci passed wed by CIT Order deleted

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA vs. M/S. BROOKE BOND INDIA LIMITED, MUMBAI

In the result, appeal of the revenue and the cross-objection of the assessee are dismissed

ITA 99/GTY/2000[1993-94]Status: DisposedITAT Guwahati20 Dec 2022AY 1993-94

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble]

For Appellant: Smt. Harshita Jain on behalf of NituFor Respondent: Shri N.T. Sherpa, JCIT, D/R
Section 143(3)Section 250Section 80G

D. Sen. The Assessing Officer was of the view that these expenses were not incurred for the purpose of business. However, the ld. CIT(A) has deleted both the disallowances. The ld. CIT(A) was of the view that the Board of Directors had approved that the expenses incurred on foreign tours of the wife of the Managing Directors would

SMT. MAYA RANI DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 121/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

d) where the previous year has not ended or the date of filing the return of income under Sub-section (1) of Section 139 has not expired, on the basis of entries relating to such income or transactions as recorded in the books of account and other documents maintained in the normal course on or before the date

SHRI SUBHASH CHANDRA DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 120/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

d) where the previous year has not ended or the date of filing the return of income under Sub-section (1) of Section 139 has not expired, on the basis of entries relating to such income or transactions as recorded in the books of account and other documents maintained in the normal course on or before the date

SHRI ASHISH KUMAR DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 122/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

d) where the previous year has not ended or the date of filing the return of income under Sub-section (1) of Section 139 has not expired, on the basis of entries relating to such income or transactions as recorded in the books of account and other documents maintained in the normal course on or before the date

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

D) any machinery or plant, the whole of the actual cost of which is allowed as a deduction (whether by way of depreciation or otherwise) in computing the income chargeable under the head "Profits and gains of business or profession of any one previous year, It can thus be seen that additional depreciation can be claimed and allowed only when

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
Section 80

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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
Section 80

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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
Section 80

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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

In the result, appeals of the assessee in I

ITA 28/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
Section 80

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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
Section 80

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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
Section 80

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

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
Section 80

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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
Section 80

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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
Section 80

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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 90/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
Section 80

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance