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14 results for “depreciation”+ Section 43Bclear

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Key Topics

Depreciation13Disallowance13Section 143(3)12Section 14A6Section 143(2)4Section 684Addition to Income4Section 1473Section 403Section 148

RNG CONSTRUCTION CO,MANDIDEEP vs. ADDL.,JT.,DY.,ASSTT.ITO, BHOPAL

Appeal is allowed

ITA 230/IND/2024[2015-16]Status: DisposedITAT Indore12 Sept 2025AY 2015-16
Section 139Section 143(3)Section 147Section 148Section 36(1)(va)Section 40Section 43B

depreciation allowance or any other\nallowance, as the case may be, for the assessment year concerned\n(hereafter in this section and in sections 148 to 153 referred to as the\nrelevant assessment year).\"\n4. On going through the changes, quoted above, made to Section 147 of\nthe Act, we find that, prior to Direct Tax Laws (Amendment

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

2
Section 36(1)(va)2
Unexplained Cash Credit2

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

43B is not applicable to employees’ contributions. The decision of Hon’ble Apex Court is the law of land and applies retrospectively w.e.f. the date when the provision of section 36(1)(va) came into statute. Therefore, Ld. DR claimed that the disallowance made by AO deserves to be upheld and CIT(A)’s action deserves to be reversed. Page

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

43B is not applicable to employees’ contributions. The decision of Hon’ble Apex Court is the law of land and applies retrospectively w.e.f. the date when the provision of section 36(1)(va) came into statute. Therefore, Ld. DR claimed that the disallowance made by AO deserves to be upheld and CIT(A)’s action deserves to be reversed. Page

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

43B is not applicable to employees’ contributions. The decision of Hon’ble Apex Court is the law of land and applies retrospectively w.e.f. the date when the provision of section 36(1)(va) came into statute. Therefore, Ld. DR claimed that the disallowance made by AO deserves to be upheld and CIT(A)’s action deserves to be reversed. Page

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

43B is not applicable to employees’ contributions. The decision of Hon’ble Apex Court is the law of land and applies retrospectively w.e.f. the date when the provision of section 36(1)(va) came into statute. Therefore, Ld. DR claimed that the disallowance made by AO deserves to be upheld and CIT(A)’s action deserves to be reversed. Page

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

43B is not applicable to employees’ contributions. The decision of Hon’ble Apex Court is the law of land and applies retrospectively w.e.f. the date when the provision of section 36(1)(va) came into statute. Therefore, Ld. DR claimed that the disallowance made by AO deserves to be upheld and CIT(A)’s action deserves to be reversed. Page

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

43B is not applicable to employees’ contributions. The decision of Hon’ble Apex Court is the law of land and applies retrospectively w.e.f. the date when the provision of section 36(1)(va) came into statute. Therefore, Ld. DR claimed that the disallowance made by AO deserves to be upheld and CIT(A)’s action deserves to be reversed. Page

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

43B is not applicable to employees’ contributions. The decision of Hon’ble Apex Court is the law of land and applies retrospectively w.e.f. the date when the provision of section 36(1)(va) came into statute. Therefore, Ld. DR claimed that the disallowance made by AO deserves to be upheld and CIT(A)’s action deserves to be reversed. Page

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

43B is not applicable to employees’ contributions. The decision of Hon’ble Apex Court is the law of land and applies retrospectively w.e.f. the date when the provision of section 36(1)(va) came into statute. Therefore, Ld. DR claimed that the disallowance made by AO deserves to be upheld and CIT(A)’s action deserves to be reversed. Page

ACIT CENTRAL-2, INDORE vs. SHRI SANJAY SHUKLA, INDORE

In the result, appeal of the assessee in ITANo

ITA 49/IND/2021[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Shri Sanjay Shukla, Acit Central Circle 2, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessment Year:2013-14 Acit Central Circle 2, Shri Sanjay Shukla, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessee By Shri Pankaj Shah, Ca Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing: 21.01.2022 Date Of Pronouncement: 15.03..2022 आदेश / O R D E R

Section 143(2)Section 143(3)Section 14ASection 68

depreciation of Rs.9,93,337/- deleted by the ld. CIT(A), we confirm the disallowance only at Rs.93,578/- and partly allow ground no.5 and dismiss ground no.6 raised by the revenue. 17. Apropos to ground no.7 relating to disallowance of contribution to Provident Fund u/s 36(1)(va) of the Act at Rs. 2,80,643/- we find that

SHRI SANJAY SHUKLA ,INDORE vs. ACIT,CENTRAL-CIRLE-2, INDORE

In the result, appeal of the assessee in ITANo

ITA 333/IND/2020[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Shri Sanjay Shukla, Acit Central Circle 2, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessment Year:2013-14 Acit Central Circle 2, Shri Sanjay Shukla, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessee By Shri Pankaj Shah, Ca Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing: 21.01.2022 Date Of Pronouncement: 15.03..2022 आदेश / O R D E R

Section 143(2)Section 143(3)Section 14ASection 68

depreciation of Rs.9,93,337/- deleted by the ld. CIT(A), we confirm the disallowance only at Rs.93,578/- and partly allow ground no.5 and dismiss ground no.6 raised by the revenue. 17. Apropos to ground no.7 relating to disallowance of contribution to Provident Fund u/s 36(1)(va) of the Act at Rs. 2,80,643/- we find that

THE ACIT 1(1), UJJAIN vs. M/S PARAG FANS & COOLING SYSTEMS LTD., DEWAS

In the result appeals of the Revenue in ITA Nos

ITA 561/IND/2018[12-13]Status: DisposedITAT Indore09 Feb 2021

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 143(2)Section 143(3)Section 40

depreciation loss and the return of income of the years in which such loss was shown have been filed on the due dates u/s 139(1) of the Act then the assessee deserves to get the benefit of set off. Ground No.1 of the revenue is thus allowed for statistical purposes. 19. Now we take up Ground No.2 of revenue

THE ACIT 1(1), UJJAIN vs. M/S PARAG FANS & COOLING SYSTEMS LTD., DEWAS

In the result appeals of the Revenue in ITA Nos

ITA 562/IND/2018[2014-15]Status: DisposedITAT Indore09 Feb 2021AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 143(2)Section 143(3)Section 40

depreciation loss and the return of income of the years in which such loss was shown have been filed on the due dates u/s 139(1) of the Act then the assessee deserves to get the benefit of set off. Ground No.1 of the revenue is thus allowed for statistical purposes. 19. Now we take up Ground No.2 of revenue

M/S. GREATER KAILASH HOSPITAL (P) LTD.,INDORE vs. ACIT-2(1), INDORE

In the result, the appeal filed by the assessee, being not maintainable is

ITA 628/IND/2019[2013-14]Status: DisposedITAT Indore10 Feb 2023AY 2013-14

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyaniassessment Year: 2013-14

For Appellant: Shri S.N. Agrawal, AR &For Respondent: Shri Ashish Porwal, Sr.DR
Section 143(3)Section 153ASection 32Section 36(1)(iii)Section 36(1)(va)

depreciation as allowable under section 32 of the Act of Rs. 2,62,09,454/- 4. The appellant reserves its right to add, alter and modify the grounds of appeal as taken by it” Application of the assessee for condonation of delay in the Tribunal and for admission of new/additional grounds of appeal dated 18.11.2022: 3. The ld. Representative