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4 results for “depreciation”+ Section 10(38)clear

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Mumbai2,056Delhi1,990Bangalore820Chennai558Ahmedabad549Kolkata410Jaipur246Hyderabad241Pune194Chandigarh153Raipur143Indore109Visakhapatnam95Surat91Cochin87Cuttack79Karnataka76Amritsar70Ranchi47Lucknow47Rajkot41Nagpur40Jodhpur26SC25Telangana23Guwahati23Dehradun17Allahabad16Kerala15Agra13Patna12Calcutta7Varanasi7Panaji6Jabalpur4Rajasthan2Orissa1Tripura1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Gauhati1

Key Topics

Section 143(3)12Section 2638Section 1484Section 271(1)(b)4Section 142(1)4Addition to Income4Section 403Section 40A(3)3Depreciation3

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)

10. The learned CIT(A), while deleting the addition, held as under: “6.2.3. DECISION:- I have carefully considered the submission put forth & the documents furnished on behalf of the appellant, perused the facts of the case and the observation of the AO in the impugned assessment order and other material brought on record. The AO has disallowed depreciation

SMT. LALITA BAI KHANDELWAL vs. INCOME TAX OFFICER WARD 1,

In the result, appeal of the assessee is allowed

Disallowance3
Section 12
Deduction2
ITA 207/JAB/2016[2007-08]Status: DisposedITAT Jabalpur03 Apr 2019AY 2007-08

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2007-08 Smt. Lalita Bai Khandelwal V. Income Tax Officer Mangalwara Chouraha Ward 1 Babai, Hoshangabad

For Appellant: Shri L. L. Sharma, AdvocateFor Respondent: Shri P. D. Chougale, D.R
Section 143(3)Section 147

38,500/- sustained by the learned CIT(A) is exorbitantly high and unwarranted in the facts and circumstances of the case. 6. On the facts and in the circumstances of the case the appellant respectfully prays that if any addition is sustained by the Hon'ble Tribunal then in that event appropriate set off may kindly be allowed in respect

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