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223 results for “depreciation”+ Section 4clear

Sorted by relevance

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Key Topics

Section 143(3)131Section 26393Section 14769Addition to Income68Disallowance55Depreciation54Section 8050Section 80I49Section 14839Section 143(2)

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Showing 1–20 of 223 · Page 1 of 12

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32
Section 6828
Deduction26
ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

ITA 290/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97,51,19,828/- on account of claim of investment allowance

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

In the result, revenue’s appeal for A

ITA 882/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97,51,19,828/- on account of claim of investment allowance

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

In the result, revenue’s appeal for A

ITA 881/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97,51,19,828/- on account of claim of investment allowance

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

In the result, revenue’s appeal for A

ITA 819/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97,51,19,828/- on account of claim of investment allowance

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

In the result, revenue’s appeal for A

ITA 820/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97,51,19,828/- on account of claim of investment allowance

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

In the result, revenue’s appeal for A

ITA 782/IND/2018[2014-15]Status: DisposedITAT Indore27 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97,51,19,828/- on account of claim of investment allowance

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

In the result, revenue’s appeal for A

ITA 816/IND/2018[14-15]Status: DisposedITAT Indore27 Jan 2022

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97,51,19,828/- on account of claim of investment allowance

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

In the result, revenue’s appeal for A

ITA 197/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

depreciation u/s 32(1)(iia) of the Income Tax Act, 1961 as per the grounds stated in the order or otherwise. 3. On the facts and circumstances of the case and in law Ld. Commissioner of Income Tax (Appeals) erred in not directing Ld. AO in making disallowance of Rs.97,51,19,828/- on account of claim of investment allowance

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

4,80,80,000 +Additional depreciation Rs. 1,20,20,000 @10% - 1,20,20,000 = Total depreciation= Rs. 6,01,00,000 19. Thus, the assessee had also claimed additional depreciation of Rs. 1, 20, 20, 000/- under section

D.K CONSTRUCTION,BHOPAL vs. THE ITO 2 (3), BHOPAL

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

ITA 23/IND/2022[2014-15]Status: DisposedITAT Indore06 Sept 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanid. K Construction Ito 2(3) E 2/21, Pandit Deeendayal Bhopal Complex, Arera Colony, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafd7121P Assessee By Shri S.S. Deshpande, Ar Shri Ram Kumar Yadav, Cit- Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 09 .09.2024

Section 158A(1)Section 256Section 257Section 261Section 801B(10)Section 80I

4) and (5) of Section 158A totally and has considered only the following portion of Section 158A(1): “a declaration in the prescribed form and verified in the prescribed manner, that if the [Assessing] Officer or the appellate authority, as the case may be, agrees to apply the in the relevant case the final decision on the question

PRAKASH ASPHALTINGS AND TOLL HIGHWAYS (INDIA) LIMITED,MHOW vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, INCOME TAX DEPARTMENT, INDORE

In the result, the appeal is allowed

ITA 720/IND/2024[2014-15]Status: DisposedITAT Indore24 Feb 2025AY 2014-15

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year: 2014-15 Prakash Asphalting & Toll Acit Central Circle -1 Highways (India) Limited, Indore बनाम/ 76, Mall Road, Vs. Mhow (Assessee/Appellant) (Revenue/Respondent) Pan: Aabcp0398N Assessee By Shri Anup Garg & Vikas Guru, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.01.2025 Date Of Pronouncement 24.02.2025

Section 132Section 139(1)Section 142(1)Section 153ASection 271ASection 274Section 80

section 80-IA of the Act. Considering the factual matrix of the issue, the appellant had withdrawn the incorrect claim of deduction u/s 80-IA to the extent of Rs. 2,21,48,480/- and revised deduction u/s 80-IA and furnished a fresh computation of income u/s 153A of the Act for AY 2014-15 wherein claim of deduction

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

Appeals are dismissed

ITA 31/IND/2024[2020-21]Status: DisposedITAT Indore17 Oct 2024AY 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))? e) intention of legislature for grant of benefit u/s 80-IA(4) as the main purpose of providing deduction under section

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))? e) intention of legislature for grant of benefit u/s 80-IA(4) as the main purpose of providing deduction under section

THE DCIT, 5(1), BHOPAL vs. M/S. SANWARIA AGRO OILS LTD., BHOPAL

In the result Ground No.2 of the revenue is dismissed

ITA 288/IND/2015[2010-11]Status: DisposedITAT Indore16 Jan 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11

Section 143(2)Section 143(3)Section 43BSection 80I

4 ITA No.288/Ind/2015 Asst. Year 2010-11 section(1) apply shall, for the purposes of determining the quantum of deduction under that sub-section for the assessment year immediately succeeding the initial assessment year or any subsequent assessment year, be computed as if such eligible business were the only source of income of the assessee during the previous year relevant

BADAUD SHRI VARDHMAN SHIKSHA ,BADAUD vs. THE ITO NFAC DELHI, NEW DELHI

Appeal is allowed

ITA 51/IND/2023[2018-19]Status: DisposedITAT Indore25 Jul 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2018-19 Badaud Shri Vardhaman Ito, बनाम/ Shiksha Samiti, Nfac, Badaud Delhi Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aacab5370 Assessee By Shri Sharad Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.07.2023 Date Of Pronouncement 25.07.2023

Section 143(2)Section 143(3)Section 270ASection 270A(2)Section 270A(8)

depreciation of Rs. 4,94,672/-, but thereafter neither the assessee has claimed set off in current year nor carried forward it to next year and the Total Income of Page 4 of 6 Badaud Shri Vardhman Shiksha Samiti, Badaud Assessment year 2018-19 assessee is Rs. Nil. We were anxious to understand as to how could it happen that

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 110/IND/2015[2013-14 (for first three quarter)]Status: DisposedITAT Indore01 Aug 2024

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

Section 194Section 194HSection 194JSection 201(1)

4. We have heard the rival contentions of both the parties and perused the material available on the record. The issue about levy of TDS U/s 194J on the roaming charges paid by the telecom operators to service providers and applicability of Section 194J has been considered in detail by this very Bench in the case of M/s Bharti Hexacom

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 111/IND/2015[2013-14 (Quarter 4)]Status: DisposedITAT Indore01 Aug 2024

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

Section 194Section 194HSection 194JSection 201(1)

4. We have heard the rival contentions of both the parties and perused the material available on the record. The issue about levy of TDS U/s 194J on the roaming charges paid by the telecom operators to service providers and applicability of Section 194J has been considered in detail by this very Bench in the case of M/s Bharti Hexacom

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 109/IND/2015[2012-13]Status: DisposedITAT Indore01 Aug 2024AY 2012-13

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

Section 194Section 194HSection 194JSection 201(1)

4. We have heard the rival contentions of both the parties and perused the material available on the record. The issue about levy of TDS U/s 194J on the roaming charges paid by the telecom operators to service providers and applicability of Section 194J has been considered in detail by this very Bench in the case of M/s Bharti Hexacom