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99 results for “depreciation”+ Section 80clear

Sorted by relevance

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Key Topics

Section 143(3)136Section 14785Addition to Income81Section 26373Section 8066Section 80I60Disallowance54Deduction44Section 14843Section 68

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

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

Showing 1–20 of 99 · Page 1 of 5

42
Depreciation41
Section 143(2)29

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

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

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

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

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

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 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

DCIT !(1) INDORE, INDORE vs. AGRAWAL COAL CORPORATION (P) LTD., INDORE, INDORE

In the result all the three appeals of the revenue are

ITA 802/IND/2018[2013-14]Status: DisposedITAT Indore28 Nov 2019AY 2013-14

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

Section 143(3)Section 14A

depreciation etc., are also reduced. The resultant figure is determined as gross total income. To put it simply gross total income is the income available at the disposal of the assessee immediately before allowing deductions under Chapter VI-A. If the gross total income is say Rs. 100 and the assessee is entitled to deduction under section 80

DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

ITA 801/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

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

Section 143(3)Section 14A

depreciation etc., are also reduced. The resultant figure is determined as gross total income. To put it simply gross total income is the income available at the disposal of the assessee immediately before allowing deductions under Chapter VI-A. If the gross total income is say Rs. 100 and the assessee is entitled to deduction under section 80

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

ITA 778/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

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

Section 143(3)Section 14A

depreciation etc., are also reduced. The resultant figure is determined as gross total income. To put it simply gross total income is the income available at the disposal of the assessee immediately before allowing deductions under Chapter VI-A. If the gross total income is say Rs. 100 and the assessee is entitled to deduction under section 80

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

ITA 803/IND/2018[2014-15]Status: DisposedITAT Indore28 Nov 2019AY 2014-15

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

Section 143(3)Section 14A

depreciation etc., are also reduced. The resultant figure is determined as gross total income. To put it simply gross total income is the income available at the disposal of the assessee immediately before allowing deductions under Chapter VI-A. If the gross total income is say Rs. 100 and the assessee is entitled to deduction under section 80

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

section 80-IA provides that - For the purposes of clause (ii), any machinery or plant which was used outside India by any person other than the assessee shall not be regarded as machinery or plant previously used for any purpose, if the following conditions are fulfilled, namely:- (a) Such machinery or plant was not, at any time previous

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

section 80-IA provides that - For the purposes of clause (ii), any machinery or plant which was used outside India by any person other than the assessee shall not be regarded as machinery or plant previously used for any purpose, if the following conditions are fulfilled, namely:- (a) Such machinery or plant was not, at any time previous

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

section 80-IA provides that - For the purposes of clause (ii), any machinery or plant which was used outside India by any person other than the assessee shall not be regarded as machinery or plant previously used for any purpose, if the following conditions are fulfilled, namely:- (a) Such machinery or plant was not, at any time previous

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

section 80-IA provides that - For the purposes of clause (ii), any machinery or plant which was used outside India by any person other than the assessee shall not be regarded as machinery or plant previously used for any purpose, if the following conditions are fulfilled, namely:- (a) Such machinery or plant was not, at any time previous

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

section 80-IA provides that - For the purposes of clause (ii), any machinery or plant which was used outside India by any person other than the assessee shall not be regarded as machinery or plant previously used for any purpose, if the following conditions are fulfilled, namely:- (a) Such machinery or plant was not, at any time previous

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

section 80-IA provides that - For the purposes of clause (ii), any machinery or plant which was used outside India by any person other than the assessee shall not be regarded as machinery or plant previously used for any purpose, if the following conditions are fulfilled, namely:- (a) Such machinery or plant was not, at any time previous

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

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

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

ITA 373/IND/2023[2020-21]Status: DisposedITAT Indore17 Oct 2024AY 2020-21

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

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

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment