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28 results for “depreciation”+ Section 9(1)(i)clear

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Key Topics

Section 153C29Section 143(3)24Section 25023Addition to Income23Section 80I21Depreciation16Disallowance15Section 6813Section 143(1)11Section 40A(3)

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

9. The ld. Counsel for the assessee while impugning the findings of both the authorities took us through section 153A, 147 and 148 of the Income T\ax Act. He contended that basically construction/ interpretation of sections 147 /148 is not in much dispute under the present question, but it is very much necessary to explain the scope of section

Showing 1–20 of 28 · Page 1 of 2

9
Section 369
Deduction6

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

9. The ld. Counsel for the assessee while impugning the findings of both the authorities took us through section 153A, 147 and 148 of the Income T\ax Act. He contended that basically construction/ interpretation of sections 147 /148 is not in much dispute under the present question, but it is very much necessary to explain the scope of section

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 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. 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 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 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. 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 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 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

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

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

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 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

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) (ii-a) of the Act. As per the settled position of law, an assessee claiming exemption has to strictly and literally comply with the exemption provisions. Therefore, the said decision shall not be applicable to the facts of the case on hand, while considering the exemption provisions. Even otherwise, Chapter III and Chapter

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) (ii-a) of the Act. As per the settled position of law, an assessee claiming exemption has to strictly and literally comply with the exemption provisions. Therefore, the said decision shall not be applicable to the facts of the case on hand, while considering the exemption provisions. Even otherwise, Chapter III and Chapter

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

9 Plascom Industries LLP Whether the industry is established by splitting or reconstruction is measured from the plant and machinery installed by the assessee. In the course of assessment proceeding the Ld. AO asked for details of purchase of plant and machinery since the assessee claimed depreciation as well as additional depreciation as can be seen from the computation

M/S. RAHMAN PROPERTIES LIMITED,GUWAHATI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE-2, GUWAHATI

In the result, the appeal of the assesseeis allowed

ITA 241/GTY/2019[2005-06]Status: DisposedITAT Guwahati26 Aug 2025AY 2005-06

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Joint Commissioner Of Income M/S Rahman Properties Limited Tax, Range-2, Guwahati C/O Hotel Dynasty, S.S. Road, 5Th Floor, Aaykar Bhavan, Lakhtokia, Guwahati-781001, Vs. Christian Basti, G.S. Road, Assam Guwahati-781005, Assam (Appellant) (Respondent) Pan No. Aaccr0023P Assessee By : Shri Akhilesh Shrivastava, Ar Revenue By : Shri Kausik Ray, Dr Date Of Hearing: 09.07.2025 Date Of Pronouncement: 26.08.2025

For Appellant: Shri Akhilesh Shrivastava, ARFor Respondent: Shri Kausik Ray, DR
Section 143(1)Section 41Section 41(1)

9 SN Trading 2,44,832.29 Furniture & Fixtures 10 The Eastern Enterprise 1,14,197.00 Furniture & Fixtures 11 AIDC 1,28,374.00 No Impact 12 Harish Hardware 7,24,755.25 Building The Revised treatment to correct fixed assets position will be: Ledger Debit/ Credit Debit Amount Credit Amount Profit & Loss (Appropriation) A/c -Dr 46,65,276.24 To Building