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154 results for “depreciation”+ Section 64clear

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Key Topics

Section 143(3)95Addition to Income81Section 10A51Section 37(1)38Deduction38Search & Seizure37Section 14A36Disallowance36Section 13233

MANJU DUDALA,HYDERABAD. vs. INCOME TAX OFFICER, WARD-11(3), HYDERABAD.

In the result, appeal ITA

ITA 665/HYD/2024[2017-18]Status: DisposedITAT Hyderabad08 Jan 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri V. Siva Kumar, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

section 32(1)(ii) of the Act?" 3. "Whether, on the facts and in the circumstances of the case and in law, the CIT(A) was right and justified in following the directions of the ITAT in allowing the claim of cost of production of TV serials and programmes as revenue expenditure as against depreciation granted by AO treating

ACIT., CIRCLE-5(1), HYDERABAD vs. MYLAN LABORATORIES LIMITED, HYDERABAD

In the result. appeal of the Assessee is partly allowed for statistical purposes and appeal of Revenue is partly allowed for statistical purposes

ITA 708/HYD/2022[2016-17]Status: DisposedITAT Hyderabad

Showing 1–20 of 154 · Page 1 of 8

...
Depreciation28
Section 153A27
Section 234A24
06 Jun 2025
AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: [Through Hybrid Hearing]For Respondent: MS. M. Narmada, CIT-DR
Section 115JSection 92C

64,708/-, disallowance of depreciation claimed on goodwill arising out of amalgamation at Rs.1371,56,42,098/-, disallowance of depreciation of non-compete fee of Rs.2,22,932/- and disallowance of expenditure claimed on weighted deduction under section

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

64,850 2011-12 19,74,116 5. Aggrieved by the order of the Ld.CIT(A), the department has filed appeals for allowing exemption u/s 10A to the extent of 70% instead of denying the entire exemption claimed by the assessee and the assessee filed appeals challenging the order of the Ld.CIT(A) for taxing the profits to the extent

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

64,850 2011-12 19,74,116 5. Aggrieved by the order of the Ld.CIT(A), the department has filed appeals for allowing exemption u/s 10A to the extent of 70% instead of denying the entire exemption claimed by the assessee and the assessee filed appeals challenging the order of the Ld.CIT(A) for taxing the profits to the extent

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

64,850 2011-12 19,74,116 5. Aggrieved by the order of the Ld.CIT(A), the department has filed appeals for allowing exemption u/s 10A to the extent of 70% instead of denying the entire exemption claimed by the assessee and the assessee filed appeals challenging the order of the Ld.CIT(A) for taxing the profits to the extent

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

64,850 2011-12 19,74,116 5. Aggrieved by the order of the Ld.CIT(A), the department has filed appeals for allowing exemption u/s 10A to the extent of 70% instead of denying the entire exemption claimed by the assessee and the assessee filed appeals challenging the order of the Ld.CIT(A) for taxing the profits to the extent

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

64,850 2011-12 19,74,116 5. Aggrieved by the order of the Ld.CIT(A), the department has filed appeals for allowing exemption u/s 10A to the extent of 70% instead of denying the entire exemption claimed by the assessee and the assessee filed appeals challenging the order of the Ld.CIT(A) for taxing the profits to the extent

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

64,850 2011-12 19,74,116 5. Aggrieved by the order of the Ld.CIT(A), the department has filed appeals for allowing exemption u/s 10A to the extent of 70% instead of denying the entire exemption claimed by the assessee and the assessee filed appeals challenging the order of the Ld.CIT(A) for taxing the profits to the extent

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

64,850 2011-12 19,74,116 5. Aggrieved by the order of the Ld.CIT(A), the department has filed appeals for allowing exemption u/s 10A to the extent of 70% instead of denying the entire exemption claimed by the assessee and the assessee filed appeals challenging the order of the Ld.CIT(A) for taxing the profits to the extent

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

64,850 2011-12 19,74,116 5. Aggrieved by the order of the Ld.CIT(A), the department has filed appeals for allowing exemption u/s 10A to the extent of 70% instead of denying the entire exemption claimed by the assessee and the assessee filed appeals challenging the order of the Ld.CIT(A) for taxing the profits to the extent

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

64,850 2011-12 19,74,116 5. Aggrieved by the order of the Ld.CIT(A), the department has filed appeals for allowing exemption u/s 10A to the extent of 70% instead of denying the entire exemption claimed by the assessee and the assessee filed appeals challenging the order of the Ld.CIT(A) for taxing the profits to the extent

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

64,850 2011-12 19,74,116 5. Aggrieved by the order of the Ld.CIT(A), the department has filed appeals for allowing exemption u/s 10A to the extent of 70% instead of denying the entire exemption claimed by the assessee and the assessee filed appeals challenging the order of the Ld.CIT(A) for taxing the profits to the extent

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

64,850 2011-12 19,74,116 5. Aggrieved by the order of the Ld.CIT(A), the department has filed appeals for allowing exemption u/s 10A to the extent of 70% instead of denying the entire exemption claimed by the assessee and the assessee filed appeals challenging the order of the Ld.CIT(A) for taxing the profits to the extent

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

64,850 2011-12 19,74,116 5. Aggrieved by the order of the Ld.CIT(A), the department has filed appeals for allowing exemption u/s 10A to the extent of 70% instead of denying the entire exemption claimed by the assessee and the assessee filed appeals challenging the order of the Ld.CIT(A) for taxing the profits to the extent

GAINSIGHT SOFTWARE PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERSABAD

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

ITA 796/HYD/2024[2020-21]Status: DisposedITAT Hyderabad12 Dec 2025AY 2020-21

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 153Section 92D

64,773 to the international transaction pertaining to provision of software development and support services. 4. On the facts and in the circumstances of the case and in law, the Ld. DRP / Ld. TPO / Ld. AO erred in rejecting the TP documentation maintained by the Appellant, in good faith, as required under section 92D of the Act read with rule

UNICON INDUSTRIES PRIVATE LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE-17(2) , HYDERABAD

Appeal is allowed in above terms

ITA 410/HYD/2021[2014-15]Status: DisposedITAT Hyderabad03 Dec 2021AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraassessment Year: 2014-15 M/S. Unicorn Industries Vs. The Deputy Commissioner Pvt. Ltd., Of Income Tax, Hyderabad – 500003. Circle 17(2), Pan : Aaacu3501D. Hyderabad. (Appellant) (Respondent) Assessee By: Sri A.V. Raghuram Revenue By: Sri T. Sunil Goutam Date Of Hearing: 06/12/2021 Date Of Pronouncement: 07/12/2021 O R D E R Per S. S. Godara, J.M. This Assessee’S Appeal For A.Y 2014-15 Arises From The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi’S Order Dated 21.09.2021 In Case No.Itba/ Nfac/S/250/2021-22/1035761358(1) Involving Proceedings Under Section 250 Of Income Tax Act, 1961 (In Short, “The Act”).

For Appellant: Sri A.V. RaghuramFor Respondent: Sri T. Sunil Goutam
Section 143(3)Section 154Section 250

section 250 of Income Tax Act, 1961 (in short, “the Act”). Heard both the parties. Case file perused. 3. Coming to the assessee’s sole substantive grievance that both the lower authorities have erred in law and on facts in disallowing its depreciation relief of Rs.7,64

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 66/HYD/2019[2014-15]Status: DisposedITAT Hyderabad27 Jun 2022AY 2014-15

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

64,97,030 Riunite Cemento SpA Similarly for A.Y. 2013-14 which are forming part of Para 4 of the TPO order to the following effect : International Transactions Name of the Associated Nature of Transaction Amount (Rs) Enterprises Ciment Francias SA Technical knowhow and research 14,38,61,822 and other service fees Ciment Francias SA Sub-license

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 182/HYD/2018[2013-14]Status: DisposedITAT Hyderabad27 Jun 2022AY 2013-14

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

64,97,030 Riunite Cemento SpA Similarly for A.Y. 2013-14 which are forming part of Para 4 of the TPO order to the following effect : International Transactions Name of the Associated Nature of Transaction Amount (Rs) Enterprises Ciment Francias SA Technical knowhow and research 14,38,61,822 and other service fees Ciment Francias SA Sub-license

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 616/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Jun 2022AY 2011-12

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

64,97,030 Riunite Cemento SpA Similarly for A.Y. 2013-14 which are forming part of Para 4 of the TPO order to the following effect : International Transactions Name of the Associated Nature of Transaction Amount (Rs) Enterprises Ciment Francias SA Technical knowhow and research 14,38,61,822 and other service fees Ciment Francias SA Sub-license

ZUARI CEMENT LIMITED ,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 2169/HYD/2018[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

64,97,030 Riunite Cemento SpA Similarly for A.Y. 2013-14 which are forming part of Para 4 of the TPO order to the following effect : International Transactions Name of the Associated Nature of Transaction Amount (Rs) Enterprises Ciment Francias SA Technical knowhow and research 14,38,61,822 and other service fees Ciment Francias SA Sub-license