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135 results for “depreciation”+ Section 26clear

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Key Topics

Section 143(3)139 Section 26387 Section 14781 Addition to Income72 Disallowance59 Depreciation51 Section 8042 Section 14841 Section 143(2)32 Section 14A

M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, the appeal of the assessee is partly allowed

ITA 620/IND/2013[2007-08]Status: DisposedITAT Indore04 May 2017AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

Section 143Section 147Section 148Section 234BSection 32

depreciation. 26. The learned Sr. D.R. further referring to newly inserted provisions of section 2 (29BA) of the Act relating

ASSISTANT COMMISSIONER OF INCOME TAX, INDORE vs. COMMANDER INDUSTRIES PRIVATE LIMITED, INDORE

ITA 24/IND/2024[2020-21]Status: DisposedITAT Indore

Showing 1–20 of 135 · Page 1 of 7

30

25 Oct 2024

AY 2020-21

Section 139(1)Section 142(1)Section 143(2)Section 32(1)Section 43(1)Section 43(6)(c)Section 47

depreciation on said goodwill in terms of section 32(1) of the Act. Further, it is not open to the AO to try to evade from the binding effect of a Supreme Court decision by trying to find out 'distinguishing features'. Accordingly, 1 hereby direct the AO to delete the addition of Rs.7,30,26

PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

ITA 529/IND/2025[2018 -2019]Status: HeardITAT Indore22 Dec 2025

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

Section 10Section 271(1)(c)Section 43(1)

26 (SC) and in Price Waterhouse Coopers Pvt. Ltd. v. CIT [2012], wherein the Apex Court has held that there would be no s. 271(1)(c) penalty for a "bona fide inadvertent human error", completely and grievously ignoring: (a) That, the assessee has claimed, in shape of depreciation, already reimbursed expense and this Act is deliberate not only

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

ITA 509/IND/2025[2014-15]Status: DisposedITAT Indore22 Dec 2025AY 2014-15

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

Section 10Section 271(1)(c)Section 43(1)

26 (SC) and in Price Waterhouse Coopers Pvt. Ltd. v. CIT [2012], wherein the Apex Court has held that there would be no s. 271(1)(c) penalty for a "bona fide inadvertent human error", completely and grievously ignoring: (a) That, the assessee has claimed, in shape of depreciation, already reimbursed expense and this Act is deliberate not only

THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL vs. DB POWER LTD, BHOPAL

Appeal is dismissed

ITA 73/IND/2023[2015-16]Status: DisposedITAT Indore24 Jan 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 151Section 56(2)(viib)Section 69C

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year.” [Emphasis supplied] 5. Ld. AR submitted that the section 147 is ‘subject to the provisions of section 148 to 153’ and sections 148 to 153 prescribe different

DB POWER LTD,BHOPAL vs. THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL

Appeal is dismissed

ITA 68/IND/2023[2015-16]Status: DisposedITAT Indore24 Jan 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 151Section 56(2)(viib)Section 69C

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year.” [Emphasis supplied] 5. Ld. AR submitted that the section 147 is ‘subject to the provisions of section 148 to 153’ and sections 148 to 153 prescribe different

DILIP BUILDCON LTD ,BHOPAL vs. DCIT CENTRAL-1, BHOPAL

In the result, appeal of Assessee is allowed

ITA 163/IND/2021[2018-19]Status: DisposedITAT Indore20 Oct 2022AY 2018-19

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Dilip Buildcon Ltd. Acit Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) Pan: Aaccd 6124 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ld. Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 20.10.2022

Section 143(2)Section 143(3)Section 32(1)(iia)Section 32A

section 32(1)(iia ). In the light of the aforesaid decision, we are of the view that one of the basis on which the revenue authorities disallowed the claim of the Assessee for disallowance of additional depreciation cannot be sustained.” 26

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 24/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

26,75,306/-) out of claim of depreciation of Rs. 3,82,51,252/-. That since the assessee has used plant and machinery in the business during the year, entire claim of Rs. 3,82,51,252/- was to be allowed. The same require to be now allowed. Revenue’s ITA No. 24/Ind/2019 for AY 2015-16: 1. Whether

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 13/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

26,75,306/-) out of claim of depreciation of Rs. 3,82,51,252/-. That since the assessee has used plant and machinery in the business during the year, entire claim of Rs. 3,82,51,252/- was to be allowed. The same require to be now allowed. Revenue’s ITA No. 24/Ind/2019 for AY 2015-16: 1. Whether

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 784/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

26,75,306/-) out of claim of depreciation of Rs. 3,82,51,252/-. That since the assessee has used plant and machinery in the business during the year, entire claim of Rs. 3,82,51,252/- was to be allowed. The same require to be now allowed. Revenue’s ITA No. 24/Ind/2019 for AY 2015-16: 1. Whether

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 850/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

26,75,306/-) out of claim of depreciation of Rs. 3,82,51,252/-. That since the assessee has used plant and machinery in the business during the year, entire claim of Rs. 3,82,51,252/- was to be allowed. The same require to be now allowed. Revenue’s ITA No. 24/Ind/2019 for AY 2015-16: 1. Whether

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 23/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

26,75,306/-) out of claim of depreciation of Rs. 3,82,51,252/-. That since the assessee has used plant and machinery in the business during the year, entire claim of Rs. 3,82,51,252/- was to be allowed. The same require to be now allowed. Revenue’s ITA No. 24/Ind/2019 for AY 2015-16: 1. Whether

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 11/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

26,75,306/-) out of claim of depreciation of Rs. 3,82,51,252/-. That since the assessee has used plant and machinery in the business during the year, entire claim of Rs. 3,82,51,252/- was to be allowed. The same require to be now allowed. Revenue’s ITA No. 24/Ind/2019 for AY 2015-16: 1. Whether

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 12/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

26,75,306/-) out of claim of depreciation of Rs. 3,82,51,252/-. That since the assessee has used plant and machinery in the business during the year, entire claim of Rs. 3,82,51,252/- was to be allowed. The same require to be now allowed. Revenue’s ITA No. 24/Ind/2019 for AY 2015-16: 1. Whether

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 22/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

26,75,306/-) out of claim of depreciation of Rs. 3,82,51,252/-. That since the assessee has used plant and machinery in the business during the year, entire claim of Rs. 3,82,51,252/- was to be allowed. The same require to be now allowed. Revenue’s ITA No. 24/Ind/2019 for AY 2015-16: 1. Whether

M/S. MADHURI REFINERS (P) LTD.,INDORE vs. DCIT-3(1), INDORE

In the result, this appeal of assessee is allowed

ITA 781/IND/2019[2015-16]Status: DisposedITAT Indore21 Sept 2022AY 2015-16

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 M/S. Madhuri Refiners Dcit, 3(1) Private Ltd., Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcm 1884 C Assessee By Shri Pankaj Shah, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.09.2022 Date Of Pronouncement 21.09.2022 O R D E R Per B.M. Biyani, A.M.:

Section 143(2)Section 143(3)Section 2Section 2(29)(BA)Section 32(1)(iia)

depreciation claimed on the plant and machinery of Rs. 20,25,596/- should not be disallowed since the assessee is not engaged in manufacturing business. The claim of Ld. AO. is based on erroneous footing since Ld. AO. never raised specific quarry with regard to the disallowance of additional deprecation and neither issued any show cause notice in this regard

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 354/IND/2016[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

26. For the purposes of Section 27 (iiib), it is necessary to understand the definitions of "immovable property" and "transfer" in Section 269UA (d) and (f), which read as under :- '296UA.** ** ** (2)(d) "immovable property" means-(i) any land or any building or part of a building, and includes, where any land or any building or part of a building

M/S. SHEETU EDUCATIONAL SERVICES P LTD.,INDORE vs. THE DCIT 5(1) RANGE-5, INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 24/IND/2015[2005-06]Status: DisposedITAT Indore28 Feb 2017AY 2005-06

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

26. For the purposes of Section 27 (iiib), it is necessary to understand the definitions of "immovable property" and "transfer" in Section 269UA (d) and (f), which read as under :- '296UA.** ** ** (2)(d) "immovable property" means-(i) any land or any building or part of a building, and includes, where any land or any building or part of a building

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 25/IND/2015[2006-07]Status: DisposedITAT Indore28 Feb 2017AY 2006-07

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

26. For the purposes of Section 27 (iiib), it is necessary to understand the definitions of "immovable property" and "transfer" in Section 269UA (d) and (f), which read as under :- '296UA.** ** ** (2)(d) "immovable property" means-(i) any land or any building or part of a building, and includes, where any land or any building or part of a building

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

ITA 26/IND/2015[2007-08]Status: DisposedITAT Indore28 Feb 2017AY 2007-08

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 147Section 234BSection 27

26. For the purposes of Section 27 (iiib), it is necessary to understand the definitions of "immovable property" and "transfer" in Section 269UA (d) and (f), which read as under :- '296UA.** ** ** (2)(d) "immovable property" means-(i) any land or any building or part of a building, and includes, where any land or any building or part of a building