BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

43 results for “depreciation”+ Section 9(1)(vi)clear

Sorted by relevance

Delhi1,552Mumbai1,530Bangalore768Chennai434Ahmedabad367Kolkata349Jaipur201Hyderabad169Pune148Chandigarh133Indore83Karnataka80Surat72Cuttack71Cochin68Amritsar67Raipur63Visakhapatnam57Guwahati43Rajkot42Lucknow39SC38Nagpur28Jodhpur17Agra16Telangana15Ranchi14Allahabad7Kerala7Panaji6Varanasi6Patna5Dehradun5Calcutta4Punjab & Haryana3Jabalpur2Rajasthan1ASHOK BHAN DALVEER BHANDARI1Orissa1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1

Key Topics

Addition to Income35Section 153C29Section 8028Disallowance27Section 80I23Section 25021Section 801E19Section 143(3)18Deduction16Depreciation

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

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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

Showing 1–20 of 43 · Page 1 of 3

15
Section 143(1)11
Section 801E(5)11
ITA 7/GTY/2014[2009-10]Status: Disposed
ITAT Guwahati
13 Sept 2019
AY 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

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

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

Depreciation'. Ground and Assessment Year Amount Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/- AndRs.22,83,310/- Numaligarh Refinery Limited (11). Disallowance of claim of deduction for “Provision for Allowance for Non- Management Staff'” Ground and Assessment Year Amount Ground No.(3) for the Assessment Year 2010-11; Rs. 17,46,80,387/- (12). Disallowance

SHRI SUBHASH CHANDRA DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 120/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

1) or Sub-section (1B) of Section 143. (2) In computing the undisclosed income of the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to 'financial year' in those sections shall be construed as references to the relevant previous year falling in the block period including

SMT. MAYA RANI DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 121/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

1) or Sub-section (1B) of Section 143. (2) In computing the undisclosed income of the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to 'financial year' in those sections shall be construed as references to the relevant previous year falling in the block period including

SHRI ASHISH KUMAR DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 122/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

1) or Sub-section (1B) of Section 143. (2) In computing the undisclosed income of the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to 'financial year' in those sections shall be construed as references to the relevant previous year falling in the block period including

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

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 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 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 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