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.

41 results for “depreciation”+ Section 2(22)(e)clear

Sorted by relevance

Mumbai2,808Delhi2,173Bangalore1,114Chennai913Ahmedabad635Kolkata495Hyderabad228Jaipur219Pune209Chandigarh151Raipur145Indore140Visakhapatnam125Cochin109Cuttack108Surat79Karnataka72Lucknow61Rajkot52Ranchi52SC46Nagpur44Guwahati41Jodhpur27Amritsar25Agra24Telangana23Kerala13Allahabad11Dehradun7Varanasi6Panaji6Patna5Calcutta5Jabalpur3Rajasthan2MADAN B. LOKUR S.A. BOBDE1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1

Key Topics

Addition to Income38Section 153C29Section 8028Disallowance28Section 25023Section 143(3)21Deduction17Depreciation14Section 80I13Section 68

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

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

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

In the result, appeals of the assessee in I

Showing 1–20 of 41 · Page 1 of 3

13
Section 143(1)10
Section 158B9
ITA 27/GTY/2017[2013-14]Status: Disposed
ITAT Guwahati
13 Sept 2019
AY 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

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

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

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

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

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

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

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

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

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

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

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

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

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

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

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

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

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

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

e) where any order of settlement has been made under Sub-section (4) of Section 245D, on the basis of such order; (f) where an assessment of undisclosed income had been made earlier under Clause (c) of Section 158BC, on the basis of such assessment. Explanation.--For the purposes of determination of undisclosed income,- (a) the total income or loss

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

e) where any order of settlement has been made under Sub-section (4) of Section 245D, on the basis of such order; (f) where an assessment of undisclosed income had been made earlier under Clause (c) of Section 158BC, on the basis of such assessment. Explanation.--For the purposes of determination of undisclosed income,- (a) the total income or loss

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

e) where any order of settlement has been made under Sub-section (4) of Section 245D, on the basis of such order; (f) where an assessment of undisclosed income had been made earlier under Clause (c) of Section 158BC, on the basis of such assessment. Explanation.--For the purposes of determination of undisclosed income,- (a) the total income or loss

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

Depreciation of Rs. 1,74,905/- after rejecting the Capital expenditure. 3 For that the learned A.O. is not justified in disallowing revenue expenditure of Rs. 5,55,109/- u/s 40A(3). 4 For that the learned A.O. is not justified in disallowing Sundry subscription Rs. 41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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

Depreciation of Rs. 1,74,905/- after rejecting the Capital expenditure. 3 For that the learned A.O. is not justified in disallowing revenue expenditure of Rs. 5,55,109/- u/s 40A(3). 4 For that the learned A.O. is not justified in disallowing Sundry subscription Rs. 41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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

Depreciation of Rs. 1,74,905/- after rejecting the Capital expenditure. 3 For that the learned A.O. is not justified in disallowing revenue expenditure of Rs. 5,55,109/- u/s 40A(3). 4 For that the learned A.O. is not justified in disallowing Sundry subscription Rs. 41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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

Depreciation of Rs. 1,74,905/- after rejecting the Capital expenditure. 3 For that the learned A.O. is not justified in disallowing revenue expenditure of Rs. 5,55,109/- u/s 40A(3). 4 For that the learned A.O. is not justified in disallowing Sundry subscription Rs. 41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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

Depreciation of Rs. 1,74,905/- after rejecting the Capital expenditure. 3 For that the learned A.O. is not justified in disallowing revenue expenditure of Rs. 5,55,109/- u/s 40A(3). 4 For that the learned A.O. is not justified in disallowing Sundry subscription Rs. 41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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

Depreciation of Rs. 1,74,905/- after rejecting the Capital expenditure. 3 For that the learned A.O. is not justified in disallowing revenue expenditure of Rs. 5,55,109/- u/s 40A(3). 4 For that the learned A.O. is not justified in disallowing Sundry subscription Rs. 41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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

Depreciation of Rs. 1,74,905/- after rejecting the Capital expenditure. 3 For that the learned A.O. is not justified in disallowing revenue expenditure of Rs. 5,55,109/- u/s 40A(3). 4 For that the learned A.O. is not justified in disallowing Sundry subscription Rs. 41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years