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14 results for “depreciation”+ Section 264clear

Sorted by relevance

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Key Topics

Section 8042Section 143(3)25Section 14724Section 26320Addition to Income12Section 1110Section 1010Section 143(2)7Deduction7Section 148

SHREEPAL HUMAD,INDORE vs. THE PR CIT-1, INDORE

In the result, appeal of assessee is allowed

ITA 125/IND/2021[2016-17]Status: DisposedITAT Indore21 Jun 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishreepal Humad Pr. Cit-1 Near Civil Hospital, Bus Indore Vs. Stand Road, Manasa Madhya Pradesh (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaxph1346 K Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.04.2023 Date Of Pronouncement 21 .06.2023

Section 12ASection 138Section 263

264 of the Income-tax Act is pending as on the specified date, the amount of tax payable by the appellant if such application for revision was not to be accepted: Provided that in a case where Commissioner (Appeals) has issued notice of enhancement under section 251 of the Income-tax Act on or before the specified date, the disputed

M/S. N.T.THOMAS MEMORIAL EDUCATIONAL AND DEVELOPMENT SOCIETY,INDORE vs. THE ACIT 1(2), INDORE

In the result the appeal of the Revenue is partly allowed

6
Disallowance6
Limitation/Time-bar3
ITA 139/IND/2015[2011-12]Status: DisposedITAT Indore29 Mar 2017AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meena1.आ.अ.सं./ I.T.A. No. 139/Ind/2015 2. I.T.A. No. 150/Ind/2015 "नधा"रण वष" /Assessment Year:2011-12

Section 10Section 11Section 12ASection 14(3)Section 143(3)Section 68

264 ITR 110 [Bomb.], are with reference to Section 11 of the Act and are not applicable to the provision of Section 10(23C)(vi) of I.T. Act. Accordingly, the action of the AO was upheld. N.T. Thomas Memorial Educational & Society I.T.A. No.139 & 150 /Ind/2015/A.Y.: 11-12 Page 4 of11 5. Being aggrieved, the assessee has filed an appeal before

THE ITO, (EXEMPTION), INDORE vs. M/S. N.T.THOMAS MEMORIAL EDUCATIONAL & DEVELOPMENT SOCIETY, INDORE

In the result the appeal of the Revenue is partly allowed

ITA 150/IND/2015[2011-12]Status: DisposedITAT Indore29 Mar 2017AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meena1.आ.अ.सं./ I.T.A. No. 139/Ind/2015 2. I.T.A. No. 150/Ind/2015 "नधा"रण वष" /Assessment Year:2011-12

Section 10Section 11Section 12ASection 14(3)Section 143(3)Section 68

264 ITR 110 [Bomb.], are with reference to Section 11 of the Act and are not applicable to the provision of Section 10(23C)(vi) of I.T. Act. Accordingly, the action of the AO was upheld. N.T. Thomas Memorial Educational & Society I.T.A. No.139 & 150 /Ind/2015/A.Y.: 11-12 Page 4 of11 5. Being aggrieved, the assessee has filed an appeal before

CHANDUMAL THAWARI,BETUL vs. JCIT RANGE-2, BHOPAL

In the result appeal of the assessee is partly allowed

ITA 837/IND/2019[2010-11]Status: DisposedITAT Indore30 Apr 2021AY 2010-11

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year: 2010-11

Section 143(2)Section 234ASection 69C

depreciation on car of Rs.4,619/-. Hence, assessed the total Chandumal Tharwani ITA. No.837/Ind/2019 income at Rs.29,16,264/- against returned income of Rs.19,10,610/-. 3. Aggrieved against this the assessee preferred an appeal before the ld. CIT(A) who after considering the submissions partly allowed the appeal. 4. Now the assessee is in appeal before the Tribunal raising

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

ITA 486/IND/2024[2012-13 ]Status: DisposedITAT Indore10 Sept 2024

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

Section 143(2)Section 143(3)Section 147Section 148Section 80

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 508/IND/2024[2012-13]Status: DisposedITAT Indore10 Sept 2024AY 2012-13

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

Section 143(2)Section 143(3)Section 147Section 148Section 80

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

ITA 444/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

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

Section 143(2)Section 143(3)Section 147Section 148Section 80

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 510/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

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

Section 143(2)Section 143(3)Section 147Section 148Section 80

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 509/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

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

Section 143(2)Section 143(3)Section 147Section 148Section 80

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 489/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

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

Section 143(2)Section 143(3)Section 147Section 148Section 80

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

SMT. SHWETA AGRAWAL,INDORE vs. THE PR. CIT-2, INDORE

In the result, appeal filed by the assessee is allowed

ITA 280/IND/2019[2014-15]Status: DisposedITAT Indore18 Dec 2020AY 2014-15

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2014-15

Section 10(38)Section 143(3)Section 263

264 Premium 3 64,750 1,00,00 Tution Fees U/s 80TTA 1 Saving Bank 8,715 8,715 Interest Total 1,08,715 1.4.2) Copy of receipts in respect of LlC Premium as paid by the assessee along with the copy of Home Loan A/c of the assessee with Union Bank of India is enclosed for your kind perusal

M/S. BHANDARI HOSPITAL AND RESEARCH CENTRE,INDORE vs. THE PR. CIT-1, INDORE

ITA 355/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

Section 131(1)(d)Section 143(3)Section 144ASection 263Section 35A

Depreciation on PET CT SCAN at Rs.1,61,00,262/- has been claimed at higher rate of 40% instead of 15% which has been allowed by the AO without any enquiry. [ITA No.355/Ind/2017] [Bhandari Hospital & Research Centre] L. the AO has allowed salary paid amounting to Rs.4,75,90,791/- without verifying whether TDS as per provisions of the Income

THE ACIT-CENTRAL-2, INDORE vs. SHRI YOGESH KUMAR HOTWANI, MANDSAUR

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

ITA 674/IND/2016[2012-13]Status: DisposedITAT Indore17 Jan 2017AY 2012-13

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

Section 153A, it was found that the assessee has offered Rs. 77,93,500/- as additional income in his return of income for the assessment year 2008-09 to 2012-13 as against undisclosed income of Rs. 3 crores admitted by Shri Shiv Kumar Hotwani on behalf of the assessee. It was explained to the AO vide letter dated

SHRI YOGESH HOTWANI,MANDSAUR vs. THE DCIT (CENTRAL), INDORE

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

ITA 680/IND/2016[2012-13]Status: DisposedITAT Indore17 Jan 2017AY 2012-13

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

Section 153A, it was found that the assessee has offered Rs. 77,93,500/- as additional income in his return of income for the assessment year 2008-09 to 2012-13 as against undisclosed income of Rs. 3 crores admitted by Shri Shiv Kumar Hotwani on behalf of the assessee. It was explained to the AO vide letter dated