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3 results for “depreciation”+ Section 56(2)(viia)clear

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Key Topics

Section 271(1)(c)8Section 36(1)(vii)6Section 143(3)5Section 36(1)(viia)4Addition to Income3Section 36(1)2Section 56(2)(viib)2Deduction2Depreciation2

ACIT 5 (1), BHOPAL vs. M/S VINDHYA SOLVENT PVT. LTD., BHOPAL

In the result, Revenue’s appeal is dismissed

ITA 281/IND/2018[14-15]Status: DisposedITAT Indore18 Oct 2022

Bench: Ms. Madhumita Roy& Shri Bhagirath Mal Biyani

For Appellant: RespondentbyFor Respondent: Shri Sumit Nema, Sr
Section 142(1)Section 143(2)Section 143(3)Section 56(2)(viib)Section 68

depreciation; any amount representing provision for taxation, other than amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of tax claimed as refund under the Income-tax Act, to the extent of the excess over the tax payable with reference to the book profits in accordance with

Penalty2
Disallowance2

M/S. NARMADA MALWA GRAMIN BANK,INDORE vs. THE ACIT-3(1), INDORE

In the result, appeal of the assessee is allowed

ITA 95/IND/2016[2008-09]Status: DisposedITAT Indore03 May 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year : 2008-09 Acit- 3(1) M/S. Narmada Malwa Gramin Indore Bank, बनाम/ 201, Arcade Silver, 56 Shops, New Vs. Palasia, Indore (M.P.) (Revenue ) (Respondent) P.A. No. Aaccn2847F Assessment Year: 2008-09

Section 143(3)Section 271(1)(c)Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

56 Vs. Shops, New Palasia, Indore (M.P.) (Appellant) (Revenue ) P.A. No. AACCN2847F Appellant by Shri S.S. Deshpande CA Revenue by Shri Lal Chand CIT Date of Hearing: 26.04.2018 Date of Pronouncement: 04 .05.2018 आदेश / O R D E R PER MANISH BORAD, A.M: These cross appeals filed by the Revenue and assessee pertaining to A.Y. 2008-09 are directed against

THE ACIT-3(1), INDORE vs. M/S. NARMADA MALWA GRAMIN BANK, INDORE

In the result, appeal of the assessee is allowed

ITA 81/IND/2016[2008-09]Status: DisposedITAT Indore03 May 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year : 2008-09 Acit- 3(1) M/S. Narmada Malwa Gramin Indore Bank, बनाम/ 201, Arcade Silver, 56 Shops, New Vs. Palasia, Indore (M.P.) (Revenue ) (Respondent) P.A. No. Aaccn2847F Assessment Year: 2008-09

Section 143(3)Section 271(1)(c)Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

56 Vs. Shops, New Palasia, Indore (M.P.) (Appellant) (Revenue ) P.A. No. AACCN2847F Appellant by Shri S.S. Deshpande CA Revenue by Shri Lal Chand CIT Date of Hearing: 26.04.2018 Date of Pronouncement: 04 .05.2018 आदेश / O R D E R PER MANISH BORAD, A.M: These cross appeals filed by the Revenue and assessee pertaining to A.Y. 2008-09 are directed against