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45 results for “depreciation”+ Section 31(1)clear

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Key Topics

Addition to Income37Disallowance37Section 143(3)30Section 153C29Section 8020Section 25019Depreciation16Deduction13Section 6811Section 40A(3)

M/S. ASSAM CARBON PRODUCTS LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, the revenue’s appeal for the AY 2014-15 is dismissed and that of assessee’s appeal for the AY 2012-13 is allowed

ITA 463/GTY/2019[2012-13]Status: DisposedITAT Guwahati30 Nov 2022AY 2012-13
Section 143(2)Section 250Section 43A

depreciation [Sections 32 and 43(1), and also as regards capital assets for scientific research [Section 35{1}{iv}} and also regarding patent rights or copyrights [Section 35A]. 31

INCOME TAX OFFICER, WARD-3(1), GUWAHATI vs. M/S.ASSAM CARBON PRODUCTS LIMITED, GUWAHATI

In the result, the revenue’s appeal for the AY 2014-15 is dismissed and that of assessee’s appeal for the AY 2012-13 is allowed

ITA 211/GTY/2019[2014-15]Status: DisposedITAT Guwahati

Showing 1–20 of 45 · Page 1 of 3

10
Section 369
TDS9
30 Nov 2022
AY 2014-15
Section 143(2)Section 250Section 43A

depreciation [Sections 32 and 43(1), and also as regards capital assets for scientific research [Section 35{1}{iv}} and also regarding patent rights or copyrights [Section 35A]. 31

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

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : 21. Ld. Counsel for the assessee while taking us through the above provision has submitted that this section 29 Assessment Year: 2013-2014 & Assessment Year

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

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : 21. Ld. Counsel for the assessee while taking us through the above provision has submitted that this section 29 Assessment Year: 2013-2014 & Assessment Year

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

31,186/- Ground No.(1) for the Assessment Year 2010-11 Rs. 13,56,00,000/- Capital work in progress Rs. 20,00,000/- Ground No.(1) for the Assessment Year 2011-12 Capital work in progress Rs. 12,90,738/- Ground No.(4) for the Assessment Year 2012-13 Capital work in progress Rs. 4,22,70,535/- Numaligarh

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

31,186/- Ground No.(1) for the Assessment Year 2010-11 Rs. 13,56,00,000/- Capital work in progress Rs. 20,00,000/- Ground No.(1) for the Assessment Year 2011-12 Capital work in progress Rs. 12,90,738/- Ground No.(4) for the Assessment Year 2012-13 Capital work in progress Rs. 4,22,70,535/- Numaligarh

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

31,186/- Ground No.(1) for the Assessment Year 2010-11 Rs. 13,56,00,000/- Capital work in progress Rs. 20,00,000/- Ground No.(1) for the Assessment Year 2011-12 Capital work in progress Rs. 12,90,738/- Ground No.(4) for the Assessment Year 2012-13 Capital work in progress Rs. 4,22,70,535/- Numaligarh

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

31,186/- Ground No.(1) for the Assessment Year 2010-11 Rs. 13,56,00,000/- Capital work in progress Rs. 20,00,000/- Ground No.(1) for the Assessment Year 2011-12 Capital work in progress Rs. 12,90,738/- Ground No.(4) for the Assessment Year 2012-13 Capital work in progress Rs. 4,22,70,535/- Numaligarh

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

31,186/- Ground No.(1) for the Assessment Year 2010-11 Rs. 13,56,00,000/- Capital work in progress Rs. 20,00,000/- Ground No.(1) for the Assessment Year 2011-12 Capital work in progress Rs. 12,90,738/- Ground No.(4) for the Assessment Year 2012-13 Capital work in progress Rs. 4,22,70,535/- Numaligarh

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

31,186/- Ground No.(1) for the Assessment Year 2010-11 Rs. 13,56,00,000/- Capital work in progress Rs. 20,00,000/- Ground No.(1) for the Assessment Year 2011-12 Capital work in progress Rs. 12,90,738/- Ground No.(4) for the Assessment Year 2012-13 Capital work in progress Rs. 4,22,70,535/- Numaligarh

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

31,186/- Ground No.(1) for the Assessment Year 2010-11 Rs. 13,56,00,000/- Capital work in progress Rs. 20,00,000/- Ground No.(1) for the Assessment Year 2011-12 Capital work in progress Rs. 12,90,738/- Ground No.(4) for the Assessment Year 2012-13 Capital work in progress Rs. 4,22,70,535/- Numaligarh

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

31,186/- Ground No.(1) for the Assessment Year 2010-11 Rs. 13,56,00,000/- Capital work in progress Rs. 20,00,000/- Ground No.(1) for the Assessment Year 2011-12 Capital work in progress Rs. 12,90,738/- Ground No.(4) for the Assessment Year 2012-13 Capital work in progress Rs. 4,22,70,535/- Numaligarh

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

31,186/- Ground No.(1) for the Assessment Year 2010-11 Rs. 13,56,00,000/- Capital work in progress Rs. 20,00,000/- Ground No.(1) for the Assessment Year 2011-12 Capital work in progress Rs. 12,90,738/- Ground No.(4) for the Assessment Year 2012-13 Capital work in progress Rs. 4,22,70,535/- Numaligarh

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

31,186/- Ground No.(1) for the Assessment Year 2010-11 Rs. 13,56,00,000/- Capital work in progress Rs. 20,00,000/- Ground No.(1) for the Assessment Year 2011-12 Capital work in progress Rs. 12,90,738/- Ground No.(4) for the Assessment Year 2012-13 Capital work in progress Rs. 4,22,70,535/- Numaligarh

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 claimed of Rs. 1,74,905/- are hereby confirmed. Ground No. 1 & 2 are dismissed accordingly. 6.3. Decision on Ground(s) of Appeal No(s). 3: The Appellant contended that the subscription paid to various parties for smooth running of business amounting to Rs. 41,000/- needs to be allowed. There is merit in the appellant’s argument

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 claimed of Rs. 1,74,905/- are hereby confirmed. Ground No. 1 & 2 are dismissed accordingly. 6.3. Decision on Ground(s) of Appeal No(s). 3: The Appellant contended that the subscription paid to various parties for smooth running of business amounting to Rs. 41,000/- needs to be allowed. There is merit in the appellant’s argument

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 claimed of Rs. 1,74,905/- are hereby confirmed. Ground No. 1 & 2 are dismissed accordingly. 6.3. Decision on Ground(s) of Appeal No(s). 3: The Appellant contended that the subscription paid to various parties for smooth running of business amounting to Rs. 41,000/- needs to be allowed. There is merit in the appellant’s argument

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 claimed of Rs. 1,74,905/- are hereby confirmed. Ground No. 1 & 2 are dismissed accordingly. 6.3. Decision on Ground(s) of Appeal No(s). 3: The Appellant contended that the subscription paid to various parties for smooth running of business amounting to Rs. 41,000/- needs to be allowed. There is merit in the appellant’s argument

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

depreciation claimed of Rs. 1,74,905/- are hereby confirmed. Ground No. 1 & 2 are dismissed accordingly. 6.3. Decision on Ground(s) of Appeal No(s). 3: The Appellant contended that the subscription paid to various parties for smooth running of business amounting to Rs. 41,000/- needs to be allowed. There is merit in the appellant’s argument

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 claimed of Rs. 1,74,905/- are hereby confirmed. Ground No. 1 & 2 are dismissed accordingly. 6.3. Decision on Ground(s) of Appeal No(s). 3: The Appellant contended that the subscription paid to various parties for smooth running of business amounting to Rs. 41,000/- needs to be allowed. There is merit in the appellant’s argument