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4 results for “depreciation”+ Section 32(1)(iia)clear

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Key Topics

Section 8018 Section 32(1)(iia)7 Section 143(3)6 Section 143(1)4 Depreciation4 Addition to Income4 Section 271(1)(c)3 Deduction3 Disallowance3 Section 143(2)

ACIT(CENTRAL)-1, BHOPAL, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

Appeals are dismissed

ITA 57/IND/2024[2021-22]Status: DisposedITAT Indore17 Oct 2024AY 2021-22

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

Section 143(2)Section 143(3)Section 32(1)(iia)Section 80

depreciation u/s 32(1)(iia) of the Act without appreciating the provisions of section 32(1)(iia) of the Act? 5. Whether

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

Appeals are dismissed

ITA 31/IND/2024[2020-21]Status: Disposed

2

ITAT Indore

17 Oct 2024

AY 2020-21

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

Section 143(2)Section 143(3)Section 32(1)(iia)Section 80

depreciation u/s 32(1)(iia) of the Act without appreciating the provisions of section 32(1)(iia) of the Act? 5. Whether

RAISEN MARKETING P LTD,BHOPAL vs. THE ADIT CPC , BGHOPAL

In the result, the present appeal is allowed in so far as it relates\nto adjudication of Ground No

ITA 157/IND/2023[2020-21]Status: DisposedITAT Indore24 Jul 2025AY 2020-21

Section 143(1)Section 234BSection 37

Depreciation allowable under Income-tax Act\ni\nDepreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6 of\nSchedule

SAIPHIA TECHNOLOGY PRIVATE LIMITED,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS) , NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

Appeal is partly allowed

ITA 172/IND/2024[2015-16]Status: HeardITAT Indore22 Jan 2025AY 2015-16

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2015-16 Saiphia Technology Private Nfac Limited, Delhi 1St Floor Ankit Plaza, बनाम/ Kolar Road, Vs. Near Nayapura Bus Stop, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aancs1814Q Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement 22.01.2025

Section 143Section 143(3)Section 271(1)(c)Section 32(1)(iia)Section 40

depreciation made by assessee in terms of section 32(1)(iia) before PCIT in revision-proceeding and also before AO in the proceeding