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3 results for “depreciation”+ Section 10Aclear

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Key Topics

Section 26315Section 143(3)7Section 10A5Section 92C3Addition to Income3Section 143(2)2Section 14A2Section 144C(5)2Section 54F2Exemption

M/S. FLEXITUFF INTERNATIONAL LTD.,DHAR vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is partly allowed

ITA 282/IND/2017[2012-13]Status: DisposedITAT Indore14 May 2019AY 2012-13

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13 M/S. Flexituff International Pr. Commissioner Of Ltd, Vs. Income Tax-1, C-41-50, Sez, Sector-3, Indore Pithampur, Dist. Dhar (Appellant) (Respondent ) Pan Aaacn5986H Revenue By Smt. Ashima Gupta, Cit Assessee By Shri Manjit Sachdeva & Avinash Gaur, Advocates Date Of Hearing 26.03.2019 Date Of Pronouncement 14.05.2019 O R D E R

Section 10ASection 143(2)Section 143(3)Section 14ASection 263

section 10A(lA), interest on income tax and additional depreciation were before the Assessing Officer. 03. That, the learned Assessing

COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

2
Deduction2
Depreciation2
ITA 1654/CHNY/2011[2007-08]Status: DisposedITAT Indore06 Oct 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2007-08 Computer Sciences Acit, Corporation India Private Company Circle 1(3), Limited, Chennai [Formerly Covansys (India) Private Limited], बनाम/ Unit 13, Block 2, Sdf Buildings, Vs. Madras Export Processing Zone, Tambaram, Chennai (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacc1351M Assessee By Shri Neeraj Jain, Adv. Shri Abhishek Agrawal, Ca Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 12.07.2023 Date Of Pronouncement

Section 10ASection 143(2)Section 143(3)Section 144C(5)Section 14ASection 92C

depreciation on software, and (v) disallowance u/s 14A. With such disallowances/additions, the AO proposed to determine total income at Rs. 65,98,26,453/-. Against draft- assessment order, the assessee filed objection dated 28.01.2011 to Disputes Resolution Panel (DRP). The DRP passed order dated 08.09.2011 u/s 144C(5) of the act whereby the objections of assessee were turned down

SATYANARAYAN SHARMA,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-I, INDORE

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

ITA 426/IND/2018[2013-14]Status: DisposedITAT Indore28 Dec 2020AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2013-14

Section 143(3)Section 154oSection 2Section 263Section 54F

10A of the Act at Rs. 12,51,79,200/- against the profits earned from SEZ units.” [emphasis supplied] i. Hon’ble Bombay High Court in the case of Reliance Communication Limited – [2016] 69 taxmann.com 103 – order pronounced on 12 Satyanarayan Sharma /ITANo.426/Ind/2018 28.03.2016 – HEAD NOTE – “Section 68, read with section 263, of the Income-tax Act, 1961 - Cash credits