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8 results for “depreciation”+ Section 32(1)(iia)clear

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Mumbai251 Delhi182 Chennai147 Kolkata121 Ahmedabad69 Bangalore56 Chandigarh43 Raipur34 Hyderabad18 Pune18 Cochin14 Indore14 Cuttack12 Nagpur10 Jodhpur9 Guwahati8 Rajkot8 Jaipur7 Calcutta5 Karnataka4 Surat4 Kerala3 SC3 Telangana2 Lucknow2 Amritsar2 Visakhapatnam2 Orissa1 Panaji1

Key Topics

Section 25010 Section 143(1)10 Section 80I9 Section 808 Section 44A5 Section 143(3)5 Depreciation5 Disallowance5 Addition to Income5 Section 139(9)

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 permissible as per Section 32(1)(iia) of the Act). Prima facie in accordance with the provisions contained under

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 Guwahati

4

05 Apr 2023

AY 2014-15

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

Section 143(3)Section 250Section 44A

depreciation permissible as per Section 32(1)(iia) of the Act). Prima facie in accordance with the provisions contained under

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 permissible as per Section 32(1)(iia) of the Act). Prima facie in accordance with the provisions contained under

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 permissible as per Section 32(1)(iia) of the Act). Prima facie in accordance with the provisions contained under

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 permissible as per Section 32(1)(iia) of the Act). Prima facie in accordance with the provisions contained under

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD - 1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

ITA 126/GTY/2023[2016-17]Status: DisposedITAT Guwahati28 Oct 2025AY 2016-17

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

depreciation under section 32(1)(iia) of the Act. As per the settled position of law, an assessee claiming exemption

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD -1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

ITA 127/GTY/2023[2017-18]Status: DisposedITAT Guwahati28 Oct 2025AY 2017-18

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

depreciation under section 32(1)(iia) of the Act. As per the settled position of law, an assessee claiming exemption

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

1 wherein the assessee claimed depreciation of Rs. 2,17,12,594/- (including additional depreciation of Rs.1,16,97,047/- vide copy of return at paper book page27) and business loss of Rs 5,97,371/. The assessee duly filed the same. These were required by the Ld. AO because the assessee claimed additional depreciation on all the machineries installed