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.

255 results for “depreciation”+ Section 10(23)(c)clear

Sorted by relevance

Mumbai2,276Delhi2,178Bangalore946Chennai648Ahmedabad591Kolkata471Jaipur294Pune260Hyderabad255Chandigarh208Raipur140Indore114Visakhapatnam108Karnataka86Surat85Amritsar71Cochin69Cuttack67Lucknow48Guwahati45SC43Rajkot40Ranchi27Telangana26Nagpur24Jodhpur21Agra21Dehradun17Kerala16Allahabad14Panaji9Varanasi7Patna5Calcutta4Rajasthan2Gauhati2Jabalpur1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 143(3)85Addition to Income76Section 10A58Deduction40Section 80I38Section 37(1)37Disallowance37Search & Seizure35Section 13233

SANGHI INDUSTRIES LIMITED,HYDERABAD vs. DCIT, CIRCLE -3 (1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 104/HYD/2022[2017-18]Status: DisposedITAT Hyderabad23 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Vartik Choksi, ARFor Respondent: Ms. K. Haritha, CIT-DR
Section 143(3)Section 80ISection 92CSection 92E

10) of section 80-IA are applicable; or (va) any business transacted between the persons referred to in sub- section (6) of section 115BAB; 22[(vb) any business transacted between the assessee and other person as referred to in sub-section (4) of section 115BAE;] (vi) any other transaction as may be prescribed, and where the aggregate of such transactions

Showing 1–20 of 255 · Page 1 of 13

...
Depreciation33
Section 143(2)26
Section 153A26

DCIT., CIRCLE-8(1), HYDERABAD vs. DBS TECHNOLOGY SERVICES INDIA PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is allowed

ITA 151/HYD/2023[2019-20]Status: DisposedITAT Hyderabad21 Jul 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Deputy Commissioner Of Vs. M/S. Dbs Technology Income Tax, Services India Private Circle – 8(1), Limited, Hyderabad. Hyderabad. Pan : Aafcd5584N (Appellant) (Respondent) C.O.No.2/Hyd/2023 Assessment Year 2019-20 Dbs Technology Services India Vs. Deputy Commissioner Of Private Limited, Income Tax, Circle – 8(1), Hyderabad. Hyderabad. Pan : Aafcd5584N (Cross Objector / (Appellant/Revenue) Respondent) Assessee By: Sri M. P. Lohia, C.A. Revenue By: Shri Jeevan Lal Lavidiya, Cit-Dr Date Of Hearing: 11.07.2023 Date Of Pronouncement: 21.07.2023 आदेश / O R D E R Per Laliet Kumar, Jm: The Appeal & Cross-Objection Filed By The Revenue For A.Y. 2019-20 Arise From The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi

For Appellant: Sri M. P. Lohia, C.AFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 10ASection 139(1)Section 143(1)

10, section 10A[, section 10AA], clause (b) of sub-section (1) of section 12A, section 44AB [, section 44DA, section 50B], section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E, [section 115JB, 5[section 115JC] or section 115VW] [or to give a notice under clause (a) of sub-section (2) of section

ACIT, CIRCLE-2(1), HYDERABAD vs. HINDUJA NATIONAL POWER CORPORATION LIMITED, HYDERABAD

In the result, the appeal of Revenue is allowed

ITA 235/HYD/2023[2016-17]Status: DisposedITAT Hyderabad08 Jan 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.235/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) The Assistant M/S. Hinduja National Power Commissioner Of Income Vs. Corporation Ltd. Tax, Circle 2(1), Hyderabad. Hyderabad. Pan : Aabch2426D अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri K. A. Sai Prasad, C.A. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri K. A. Sai Prasad, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 32(1)(iia)Section 32ASection 92C

c) any office appliances including computers or computer software; 31 Hinduja National Power Corporation Ltd. (d) any vehicle; or (e) any plant or machinery, the whole of the actual cost of which is allowed as deduction (whether by way of depreciation or otherwise) in computing the income chargeable under the head “Profits and gains of business or profession

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. HSBC ELECTRONIC DATA PROCESSING INDIA PRIVATE LIMITED, , HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 1632/HYD/2017[2010-11]Status: DisposedITAT Hyderabad05 Aug 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Rajan Vora, C.AFor Respondent: : Shri Kumar Pranav, CIT-DR
Section 10ASection 115Section 115JSection 251(1)(a)Section 37(1)Section 41(1)

c) to section 115JB of the Act, only provisions in the nature of ascertained liability can only be deducted for the purpose of calculation of book profit. In our opinion the provisions for doubtful debts amounting to Rs.11,29,70,000/-created by the assessee should not be deducted for the purpose of computation of the book profits u/s 115JB

DCIT, CENTRAL CIRCLE-2(1), HYD, HYDERABAD vs. ANNAPURNA BUSINESS SOLUTIONS, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

ITA 865/HYD/2015[2006-07]Status: DisposedITAT Hyderabad17 Dec 2019AY 2006-07

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10ASection 132

23 I.T.A. Nos.831/H/2015 to 836/H/2015 and 298/Viz/2016 I.T.A.Nos.864/H/2015 to 869/H/2015 and 334/Viz/2016. M/s Annapurna Business Solutions, Hyderabad comparable cases in this line of business. In the assessee’s case, the Ld.CIT(A) observed that in the initial year, the expenditure was very low and it has increased to 32% in 2008-09 and again dipped subsequently. Therefore, the Ld.CIT

DCIT, CENTRAL CIRCLE-2(1), HYD, HYDERABAD vs. ANNAPURNA BUSINESS SOLUTIONS, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

ITA 867/HYD/2015[2008-09]Status: DisposedITAT Hyderabad17 Dec 2019AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10ASection 132

23 I.T.A. Nos.831/H/2015 to 836/H/2015 and 298/Viz/2016 I.T.A.Nos.864/H/2015 to 869/H/2015 and 334/Viz/2016. M/s Annapurna Business Solutions, Hyderabad comparable cases in this line of business. In the assessee’s case, the Ld.CIT(A) observed that in the initial year, the expenditure was very low and it has increased to 32% in 2008-09 and again dipped subsequently. Therefore, the Ld.CIT

ANNAPURNA BUSINESS SOLUTIONS, HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

ITA 833/HYD/2015[2007-08]Status: DisposedITAT Hyderabad17 Dec 2019AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10ASection 132

23 I.T.A. Nos.831/H/2015 to 836/H/2015 and 298/Viz/2016 I.T.A.Nos.864/H/2015 to 869/H/2015 and 334/Viz/2016. M/s Annapurna Business Solutions, Hyderabad comparable cases in this line of business. In the assessee’s case, the Ld.CIT(A) observed that in the initial year, the expenditure was very low and it has increased to 32% in 2008-09 and again dipped subsequently. Therefore, the Ld.CIT

DCIT, CENTRAL CIRCLE-2(1), HYD, HYDERABAD vs. ANNAPURNA BUSINESS SOLUTIONS, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

ITA 869/HYD/2015[2010-11]Status: DisposedITAT Hyderabad17 Dec 2019AY 2010-11

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10ASection 132

23 I.T.A. Nos.831/H/2015 to 836/H/2015 and 298/Viz/2016 I.T.A.Nos.864/H/2015 to 869/H/2015 and 334/Viz/2016. M/s Annapurna Business Solutions, Hyderabad comparable cases in this line of business. In the assessee’s case, the Ld.CIT(A) observed that in the initial year, the expenditure was very low and it has increased to 32% in 2008-09 and again dipped subsequently. Therefore, the Ld.CIT

ANNAPURNA BUSINESS SOLUTIONS, HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

ITA 836/HYD/2015[2010-11]Status: DisposedITAT Hyderabad17 Dec 2019AY 2010-11

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10ASection 132

23 I.T.A. Nos.831/H/2015 to 836/H/2015 and 298/Viz/2016 I.T.A.Nos.864/H/2015 to 869/H/2015 and 334/Viz/2016. M/s Annapurna Business Solutions, Hyderabad comparable cases in this line of business. In the assessee’s case, the Ld.CIT(A) observed that in the initial year, the expenditure was very low and it has increased to 32% in 2008-09 and again dipped subsequently. Therefore, the Ld.CIT

ANNAPURNA BUSINESS SOLUTIONS, HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

ITA 832/HYD/2015[2006-07]Status: DisposedITAT Hyderabad17 Dec 2019AY 2006-07

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10ASection 132

23 I.T.A. Nos.831/H/2015 to 836/H/2015 and 298/Viz/2016 I.T.A.Nos.864/H/2015 to 869/H/2015 and 334/Viz/2016. M/s Annapurna Business Solutions, Hyderabad comparable cases in this line of business. In the assessee’s case, the Ld.CIT(A) observed that in the initial year, the expenditure was very low and it has increased to 32% in 2008-09 and again dipped subsequently. Therefore, the Ld.CIT

DCIT, CENTRAL CIRCLE-2(1), HYD, HYDERABAD vs. ANNAPURNA BUSINESS SOLUTIONS, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

ITA 866/HYD/2015[2007-08]Status: DisposedITAT Hyderabad17 Dec 2019AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10ASection 132

23 I.T.A. Nos.831/H/2015 to 836/H/2015 and 298/Viz/2016 I.T.A.Nos.864/H/2015 to 869/H/2015 and 334/Viz/2016. M/s Annapurna Business Solutions, Hyderabad comparable cases in this line of business. In the assessee’s case, the Ld.CIT(A) observed that in the initial year, the expenditure was very low and it has increased to 32% in 2008-09 and again dipped subsequently. Therefore, the Ld.CIT

ANNAPURNA BUSINESS SOLUTIONS, HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

ITA 834/HYD/2015[2008-09]Status: DisposedITAT Hyderabad17 Dec 2019AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10ASection 132

23 I.T.A. Nos.831/H/2015 to 836/H/2015 and 298/Viz/2016 I.T.A.Nos.864/H/2015 to 869/H/2015 and 334/Viz/2016. M/s Annapurna Business Solutions, Hyderabad comparable cases in this line of business. In the assessee’s case, the Ld.CIT(A) observed that in the initial year, the expenditure was very low and it has increased to 32% in 2008-09 and again dipped subsequently. Therefore, the Ld.CIT

DCIT, CENTRAL CIRCLE-2(1), HYD, HYDERABAD vs. ANNAPURNA BUSINESS SOLUTIONS, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

ITA 868/HYD/2015[2009-10]Status: DisposedITAT Hyderabad17 Dec 2019AY 2009-10

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10ASection 132

23 I.T.A. Nos.831/H/2015 to 836/H/2015 and 298/Viz/2016 I.T.A.Nos.864/H/2015 to 869/H/2015 and 334/Viz/2016. M/s Annapurna Business Solutions, Hyderabad comparable cases in this line of business. In the assessee’s case, the Ld.CIT(A) observed that in the initial year, the expenditure was very low and it has increased to 32% in 2008-09 and again dipped subsequently. Therefore, the Ld.CIT

DCIT, CENTRAL CIRCLE-2(1), HYD, HYDERABAD vs. ANNAPURNA BUSINESS SOLUTIONS, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

ITA 864/HYD/2015[2005-06]Status: DisposedITAT Hyderabad17 Dec 2019AY 2005-06

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10ASection 132

23 I.T.A. Nos.831/H/2015 to 836/H/2015 and 298/Viz/2016 I.T.A.Nos.864/H/2015 to 869/H/2015 and 334/Viz/2016. M/s Annapurna Business Solutions, Hyderabad comparable cases in this line of business. In the assessee’s case, the Ld.CIT(A) observed that in the initial year, the expenditure was very low and it has increased to 32% in 2008-09 and again dipped subsequently. Therefore, the Ld.CIT

ANNAPURNA BUSINESS SOLUTIONS, HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

ITA 831/HYD/2015[2005-06]Status: DisposedITAT Hyderabad17 Dec 2019AY 2005-06

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10ASection 132

23 I.T.A. Nos.831/H/2015 to 836/H/2015 and 298/Viz/2016 I.T.A.Nos.864/H/2015 to 869/H/2015 and 334/Viz/2016. M/s Annapurna Business Solutions, Hyderabad comparable cases in this line of business. In the assessee’s case, the Ld.CIT(A) observed that in the initial year, the expenditure was very low and it has increased to 32% in 2008-09 and again dipped subsequently. Therefore, the Ld.CIT

ANNAPURNA BUSINESS SOLUTIONS, HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

In the result appeals of the revenue are partly allowed and the appeals of the assessee are allowed

ITA 835/HYD/2015[2009-10]Status: DisposedITAT Hyderabad17 Dec 2019AY 2009-10

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10ASection 132

23 I.T.A. Nos.831/H/2015 to 836/H/2015 and 298/Viz/2016 I.T.A.Nos.864/H/2015 to 869/H/2015 and 334/Viz/2016. M/s Annapurna Business Solutions, Hyderabad comparable cases in this line of business. In the assessee’s case, the Ld.CIT(A) observed that in the initial year, the expenditure was very low and it has increased to 32% in 2008-09 and again dipped subsequently. Therefore, the Ld.CIT

MOKAMA MUNGER HIGHWAY LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 2146/HYD/2018[2015-16]Status: DisposedITAT Hyderabad03 Jul 2019AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri D.V. AnjaneyuluFor Respondent: Shri Y.V.S.T. Sai, (CIT) DR
Section 143(1)Section 143(2)

23. In the totality of the above said facts and circumstances before us, where the claim of assessee was depreciation on the right to collect toll being infrastructure and not on the toll road, where the cost incurred for development and construction of infrastructure facility was a right in the nature of intangible asset falling within purview of section

MOKAMA MUNGER HIGHWAY LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 1729/HYD/2018[2013-14]Status: DisposedITAT Hyderabad03 Jul 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri D.V. AnjaneyuluFor Respondent: Shri Y.V.S.T. Sai, (CIT) DR
Section 143(1)Section 143(2)

23. In the totality of the above said facts and circumstances before us, where the claim of assessee was depreciation on the right to collect toll being infrastructure and not on the toll road, where the cost incurred for development and construction of infrastructure facility was a right in the nature of intangible asset falling within purview of section

MOKAMA MUNGER HIGHWAY LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-16(4), HYDERABAD

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 2145/HYD/2018[2014-15]Status: DisposedITAT Hyderabad03 Jul 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri D.V. AnjaneyuluFor Respondent: Shri Y.V.S.T. Sai, (CIT) DR
Section 143(1)Section 143(2)

23. In the totality of the above said facts and circumstances before us, where the claim of assessee was depreciation on the right to collect toll being infrastructure and not on the toll road, where the cost incurred for development and construction of infrastructure facility was a right in the nature of intangible asset falling within purview of section

K VIJAYA BHASKAR REDDY ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 619/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Dr. M. Narmada, CIT (DR)
Section 143(3)Section 153ASection 224Section 263Section 56(2)Section 56(2)(vii)

10; or (g) from any trust or institution registered under 6section 12AA or section 12AB); or (h) by way of transaction not regarded as transfer under clause (vicb) or clause (vid) or clause (vu) of section 47. Page 18 of 26 ITA Nos 619, 621, 623 and 624 of 2019 K Vijaya Bhaskar Reddy & Other Hyd. Explanation.-For the purposes