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.

5 results for “depreciation”+ Section 50C(2)clear

Sorted by relevance

Mumbai162Delhi75Kolkata21Pune13Ahmedabad12Bangalore10Guwahati9Jaipur8Chennai8Raipur7Lucknow6Hyderabad5Indore5Telangana1Visakhapatnam1Jodhpur1Cochin1Chandigarh1

Key Topics

Section 26316Section 143(3)12Section 153A8Section 56(2)(vii)4Section 56(2)4Section 2244

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)

50C; (b) "fair market value of a property, other than an immovable property, means the value determine in accordance with the method as may be prescribed; (Rule 11U and 11UA) (c) “jewellery” shall have the meaning assigned to it in the Explanation to sub-clause (1) of clause (14) of section 2 27. A perusal of the above shows that

K LAXMA 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 621/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)

50C; (b) "fair market value of a property, other than an immovable property, means the value determine in accordance with the method as may be prescribed; (Rule 11U and 11UA) (c) “jewellery” shall have the meaning assigned to it in the Explanation to sub-clause (1) of clause (14) of section 2 27. A perusal of the above shows that

N JAIVEER 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 622/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)

50C; (b) "fair market value of a property, other than an immovable property, means the value determine in accordance with the method as may be prescribed; (Rule 11U and 11UA) (c) “jewellery” shall have the meaning assigned to it in the Explanation to sub-clause (1) of clause (14) of section 2 27. A perusal of the above shows that

N JAIDEEP 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 623/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)

50C; (b) "fair market value of a property, other than an immovable property, means the value determine in accordance with the method as may be prescribed; (Rule 11U and 11UA) (c) “jewellery” shall have the meaning assigned to it in the Explanation to sub-clause (1) of clause (14) of section 2 27. A perusal of the above shows that

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NCL GREEN HABITATS PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 1790/HYD/2019[2016-17]Status: DisposedITAT Hyderabad15 May 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri S. Rama RaoFor Respondent: Sri M. Naveen Kumar
Section 143(2)Section 56(2)(viib)

50C and sub-section (15) of section 155 shall, as far as may be, apply in relation to the stamp duty value of such property for the purpose of sub-clause (b) as they apply for valuation of capital asset under those sections : Provided further that this clause shall not apply to any sum of money or any property received