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17 results for “depreciation”+ Section 54clear

Sorted by relevance

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Key Topics

Section 8020Addition to Income17Disallowance15Deduction11Section 143(3)7Section 2506Depreciation6Section 44A5

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 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

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: Heard
ITAT Guwahati
05 Apr 2023
AY 2018-19

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

Section 143(3)Section 250Section 44A

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

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 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

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 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

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 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

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

54,66,700/-. The assessment order was passed u/s 143(3) of the Act on 27/03/1996. With regard to the ground of appeal, the facts are that the assessee has filed a revised return wherein it has claimed deduction u/s 80G & 80HHC of the Act of Rs.1,16,090/- and Rs.7,14,163/-. The issue before us relates

RAITANI ENGINEERING WORKS (P) LTD,GUWAHATI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE-3, GUWAHATI

Appeal is partly allowed in above terms

ITA 85/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Sept 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11 Raitani Engineering Works V/S. Jcut, Range-3, (P) Ltd., Railway Colony, Aayakar Bhawan, Pan Bazar, Guwahati- G.S. Road, Christan 781001 Basti, Guwahati- [Pan No.Aaacr 6691 K] 781005 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Somnath Ghosh, Advocate अपीलाथ" क" ओर से/By Assessee Shri Rabindro Singh, Jcit, Dr ""यथ" क" ओर से/By Respondent 02-07-2019 सुनवाई क" तार"ख/Date Of Hearing 06-09-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Bench:- This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (Appeals)-Guwahati’S Order Dated 19.02.2014 Passed In Case No.Guwa-60/2013-14, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’). Heard Both The Parties. The Assessee’S Detailed Paper Book Running Into 132 Pages Comprising Of Various Documents, The Assessing Officer’S Notice During Scrutiny, Cash Book Of Assessee’S Head Office, Computation, Financial Statements; Stands Perused.

Section 143(3)Section 145

54,286/- and 4,60,00,429/- respectively. He also observed that the labour expenses of Rs.14,37,26,401/- were paid by way of self-made vouchers and hence, the said expenses are not verifiable. Therefore, he rejected the book result and invoked the provision of section 145 of the Act and so estimated the net profit at Rs.2

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

54,39,202/- Ground No.(2) for the Assessment Year 2013-14; Rs. 7,35,87,056/- (9). Disallowance of claims of deduction under the head 'Provision for Doubtful Debt' Ground and Assessment Year Amount Ground No.(2 ) for the Assessment Year 2009-10 ; Rs. 13,97,827/- (10). Disallowance of claims of deduction of 'Prior period Depreciation'. Ground

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

54,39,202/- Ground No.(2) for the Assessment Year 2013-14; Rs. 7,35,87,056/- (9). Disallowance of claims of deduction under the head 'Provision for Doubtful Debt' Ground and Assessment Year Amount Ground No.(2 ) for the Assessment Year 2009-10 ; Rs. 13,97,827/- (10). Disallowance of claims of deduction of 'Prior period Depreciation'. Ground

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

54,39,202/- Ground No.(2) for the Assessment Year 2013-14; Rs. 7,35,87,056/- (9). Disallowance of claims of deduction under the head 'Provision for Doubtful Debt' Ground and Assessment Year Amount Ground No.(2 ) for the Assessment Year 2009-10 ; Rs. 13,97,827/- (10). Disallowance of claims of deduction of 'Prior period Depreciation'. Ground

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

54,39,202/- Ground No.(2) for the Assessment Year 2013-14; Rs. 7,35,87,056/- (9). Disallowance of claims of deduction under the head 'Provision for Doubtful Debt' Ground and Assessment Year Amount Ground No.(2 ) for the Assessment Year 2009-10 ; Rs. 13,97,827/- (10). Disallowance of claims of deduction of 'Prior period Depreciation'. Ground

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

54,39,202/- Ground No.(2) for the Assessment Year 2013-14; Rs. 7,35,87,056/- (9). Disallowance of claims of deduction under the head 'Provision for Doubtful Debt' Ground and Assessment Year Amount Ground No.(2 ) for the Assessment Year 2009-10 ; Rs. 13,97,827/- (10). Disallowance of claims of deduction of 'Prior period Depreciation'. Ground

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

54,39,202/- Ground No.(2) for the Assessment Year 2013-14; Rs. 7,35,87,056/- (9). Disallowance of claims of deduction under the head 'Provision for Doubtful Debt' Ground and Assessment Year Amount Ground No.(2 ) for the Assessment Year 2009-10 ; Rs. 13,97,827/- (10). Disallowance of claims of deduction of 'Prior period Depreciation'. Ground

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

54,39,202/- Ground No.(2) for the Assessment Year 2013-14; Rs. 7,35,87,056/- (9). Disallowance of claims of deduction under the head 'Provision for Doubtful Debt' Ground and Assessment Year Amount Ground No.(2 ) for the Assessment Year 2009-10 ; Rs. 13,97,827/- (10). Disallowance of claims of deduction of 'Prior period Depreciation'. Ground

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

54,39,202/- Ground No.(2) for the Assessment Year 2013-14; Rs. 7,35,87,056/- (9). Disallowance of claims of deduction under the head 'Provision for Doubtful Debt' Ground and Assessment Year Amount Ground No.(2 ) for the Assessment Year 2009-10 ; Rs. 13,97,827/- (10). Disallowance of claims of deduction of 'Prior period Depreciation'. Ground

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

54,39,202/- Ground No.(2) for the Assessment Year 2013-14; Rs. 7,35,87,056/- (9). Disallowance of claims of deduction under the head 'Provision for Doubtful Debt' Ground and Assessment Year Amount Ground No.(2 ) for the Assessment Year 2009-10 ; Rs. 13,97,827/- (10). Disallowance of claims of deduction of 'Prior period Depreciation'. Ground

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

54,39,202/- Ground No.(2) for the Assessment Year 2013-14; Rs. 7,35,87,056/- (9). Disallowance of claims of deduction under the head 'Provision for Doubtful Debt' Ground and Assessment Year Amount Ground No.(2 ) for the Assessment Year 2009-10 ; Rs. 13,97,827/- (10). Disallowance of claims of deduction of 'Prior period Depreciation'. Ground