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22 results for “depreciation”+ Section 43(1)clear

Sorted by relevance

Mumbai2,193 Delhi1,991 Bangalore891 Chennai688 Kolkata421 Ahmedabad401 Hyderabad199 Jaipur170 Raipur139 Chandigarh136 Pune114 Karnataka98 Indore87 Surat78 Amritsar70 SC47 Cuttack44 Visakhapatnam44 Lucknow42 Rajkot39 Cochin39 Ranchi32 Nagpur26 Guwahati22 Jodhpur21 Telangana21 Dehradun15 Kerala13 Allahabad11 Patna11 Agra10 Panaji9 Varanasi6 Calcutta5 Orissa2 Rajasthan1 Punjab & Haryana1 MADAN B. LOKUR S.A. BOBDE1 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 S. B. SINHA MARKANDEY KATJU1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 153C29 Addition to Income21 Disallowance18 Section 25017 Depreciation14 Section 143(3)12 Section 80I11 Section 689 Section 40A(3)9 Section 36

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

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 22 · Page 1 of 2

9

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

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

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

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 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

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

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

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

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 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 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 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

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 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 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 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

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

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

depreciation on guest house cannot be brought under the purview of section 37(4) as there are specific provisions for allowance of the same. The said items of expenditure are not governed by the provisions of section 37(1) which is pre-condition for applying section 37(4). Therefore, respectfully following the decisions cited above, it delete the disallowance

ACIT, CIRCLE - TINSUKIA , TINSUKIA vs. M/S. GREENPLY INDUSTRIES LTD., TINSUKIA

In the result, the appeal of the assessee for A

ITA 359/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

depreciation. The allowability of costs towards amortization of leasehold land is in question. Having heard the rival submissions on the issue, we find that the CIT(A) has rightly appreciated the facts lin perspective and concluding the issue in favour of assessee in the light of decision of Hon’ble Gujarat High Court in the case of DCIT