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4 results for “TDS”+ Depreciationclear

Sorted by relevance

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Key Topics

Section 143(3)11Section 2638Section 1484Section 271(1)(b)4Section 142(1)4Depreciation4Disallowance4Addition to Income4Section 40A(3)3Section 40

VIJAY OIL MILLS CO. ,DAMOH vs. INCOME TAX OFFICER WARD, DAMOH

In the result, the appeal filed by the assessee is allowed

ITA 112/JAB/2023[2018-19]Status: DisposedITAT Jabalpur16 Oct 2023AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalevijay Oil Mills Co, Vs. Ito 1(1), Maganj Ward No. 4, Damoh Damoh-470661, Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aacfv8920C Appellant .. Respondent Assessee By : Shri.Dhiraj Ghai. Fca.Ar Respondentby : Shri.Rajesh Kumar.Sr. Dr Date Of Hearing 22.09.2023 Date Of Pronouncement 12.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) Delhi/Cit(A) Passed U/Sec 143(1) & U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Dhiraj Ghai. FCA.ARFor Respondent: Shri.Rajesh Kumar.Sr. DR
Section 143(1)Section 24

depreciation has been claimed on the building from which rent is earned and 26 AS duly shows TDs deduction as to be under

3
Section 143(1)3
Deduction3

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

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

depreciation of assets. 3. On the facts and in the circumstances of the case the Ld. CIT(Appeals) erred in allowing relief of Rs.1,01,612/- out of total disallowance of Rs.1,21,807/- made by AO u/s 40A(3) of the I.T. Act. 4. On the facts and in the circumstances of the case, the Ld CIT (Appeals) erred

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

ITA 42/JAB/2021[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

Depreciation granted @ 30% on Dumpers which is excessive as Dumper is not a motor lorry. 6. The ld. PCIT has observed that non-application of mind for proper examination of case has rendered the order erroneous in so far as it is prejudicial to the interest of the Revenue. 7. In the case of assessee, regular assessment has been made

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result appeal of the assessee is allowed

ITA 83/JAB/2019[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

Depreciation granted @ 30% on Dumpers which is excessive as Dumper is not a motor lorry. 6. The ld. PCIT has observed that non-application of mind for proper examination of case has rendered the order erroneous in so far as it is prejudicial to the interest of the Revenue. 7. In the case of assessee, regular assessment has been made