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9 results for “depreciation”+ Section 27clear

Sorted by relevance

Mumbai2,779Delhi2,606Bangalore1,033Chennai878Ahmedabad700Kolkata546Pune329Hyderabad324Jaipur263Chandigarh217Raipur156Indore120Visakhapatnam117Surat115Karnataka103Cuttack102Amritsar98Cochin86Rajkot60Lucknow50Ranchi47Nagpur47Guwahati44SC35Telangana30Jodhpur26Agra23Dehradun20Kerala17Allahabad16Panaji10Patna10Jabalpur9Calcutta2Orissa2Rajasthan2Gauhati1Tripura1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1Punjab & Haryana1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Varanasi1

Key Topics

Section 143(3)14Section 26310Addition to Income8Section 80I6Depreciation6Disallowance6Section 142(1)5Section 1485Section 1474Section 271(1)(b)

ASSISTANT COMMISSIONER OF INCOME TAX, CHHINDWARA vs. M/S. CENTRAL MADHYA PRADESH GRAMIN BANK, CHHINDWARA

In the result, the Revenue’s appeal is dismissed

ITA 135/JAB/2018[2012-13]Status: DisposedITAT Jabalpur10 Dec 2020AY 2012-13
Section 147Section 43Section 43(1)

depreciation was, under the circumstances, not justified, and directed its deletion. Aggrieved, the Revenue is in appeal. 4. The respective cases 4.1 The Revenue’s case is that the sole premise of the deletion by the ld. CIT(A) is the non-establishment of the nexus between the funds received by the Bank from GoI and the purchase

SANJAY KUMAR AGRAWAL,KOTMA vs. ACIT,CIRCLE,KATNI, KATNI

In the result, the assessee’s appeal is allowed

ITA 15/JAB/2022[2016-17]Status: DisposedITAT Jabalpur10 Jun 2022
4
Deduction4
Section 1433
AY 2016-17

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri Ravi Mehrotra, Sr.DR
Section 144

section 144 of the Income Tax Act, 1961 (‘the Act’, hereinafter) dated 04/12/2018 for Assessment Year (AY) 2016-17. 2. The appeal was heard on 27/05/2022 on the aspect of condonation of delay; the appeal being time barred by 50 days. Subsequently, vide order dated 02/06/2022, the delay was condoned in view of the decision by the Apex Court

M/S BINDRA WAREHOUSING CORPORATION vs. INCOME TAX OFFICER WARD 1(1),

In the result, the assessee’s appeal is allowed

ITA 153/JAB/2016[2008-09]Status: DisposedITAT Jabalpur30 Sept 2021AY 2008-09

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2008-09 Bindra Warehousing Income Tax Officer, Vs. Ward-1(1), Corporation, Itarsi

Section 143(3)Section 147Section 148Section 44ASection 80Section 80I

section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2008-09 vide order dated 06.12.2010. 2. The appeal raises two grounds, as under: 1. That the learned first appellate authority has erred in arbitrarily conforming the addition of Rs. 8,43,219/- made by the learned assessing authority by ,1 Bindra Warehousing

RAJEEV MISHRA,SEONI vs. INCOME TAX OFFICER WARD, SEONI, SEONI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 152/JAB/2024[2011-12]Status: DisposedITAT Jabalpur30 May 2025AY 2011-12

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(3)Section 250Section 69

27,520/- and also claimed deprecation on Car, Motor Cycle etc., of Rs. 70,359/-. The ld. AO held that these utilities had also been utilized for private purposes and therefore, he disallowed 25% of the same and accordingly depreciation of Rs.45,942/- was disallowed. The assessee had also claimed depreciation on site office of Rs.29

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 and find no error in the order of the CIT(A) in deleting the addition. Therefore, we find no merit in ground No. 2 of the Revenue’s appeal. 12. Ground No. 3 is regarding allowing the relief of Rs.1,01,612/- out of total disallowance of Rs.1,21,807/- made by the Assessing Officer

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR vs. M/S. JABALPUR HOSPITAL & RESEARCH CENTER, JABALPUR

In the result, the appeal filed by the revenue is dismissed and the Cross objections filed by the assessee are partly allowed

ITA 19/JAB/2019[2016-17]Status: DisposedITAT Jabalpur20 Nov 2023AY 2016-17

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaledcit, Vs. Jabalpur Hospital & Central Circle, Researchcentre,Pvtltd Ramnath Russel Crossing, Building,Napier Town, Napier Town, Jabalpur-482001, Jabalpur-482001 Madhya Pradesh. Madhya Pradesh Pan/Gir No. : Aabcj1959K Appellant .. Respondent Co.No.04/Jab/2019 (A.Y. 2016-17) (In Ita No.19/Jab/2019) Jabalpur Hospital & Vs. Dcit, Research Centre Pvt Ltd, Central Circle, Russel Crossing, Ramnath Napier Town, Building,Napier Town, Jabalpur-482001. Jabalpur-482001. Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aabcj1959K Appellant .. Respondent

For Appellant: Shri Dhiraj Ghai.CA.ARFor Respondent: Shri Saad Kidwai. CIT-DR
Section 142(1)

section को Tally software म" account संबं"ध जानका"रयाँ transfer हो जाता हैये दोन" ह" software search के दौरान seize "कए गए है एवं आपके पास उपल"ध ह"। अ"पताल क" "वषाल "प देखते ह" एवं इन software क" गुणव"ा देखते हुए हमारे A/c संपूण" "प से maintained ह" एवं ठेकेदार" को "दया गया cash िजसे मे पूव

M/S.ANUJ KUMAR AGRAWAL,BATUL vs. INCOME TAX OFFICER , BATUL

In the result, the assessee’s appeal is partly allowed

ITA 126/JAB/2018[2010-11]Status: DisposedITAT Jabalpur10 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2010-11 M/S. Anuj Kumar Agarwal, Vs. Income Tax Officer, College Road, Betulganj, Aaykarbhawan, Civil Lines, Betul (Mp) 460001 Betul (M.P.) Pan: Aaofa3419K (Appellant) (Respondent)

Section 143Section 143(3)Section 145(3)Section 263

27,177, and allowing deduction toward interest and salary to the partners thereafter, at Rs.2,49,557/- and Rs.1,30,000/- respectively, i.e., as claimed through the profit and loss account (PB pgs. 12,25), assessed its’ income for the year at Rs.1,4,47,620 vide order u/s. 143(3) dated 25.3.2013 (copy on record). The same was subject

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

27, 482001 Madan Mohan Choubey Ward, Katni 483501 (MP) (APPELLANT) (RESPONDENT) PAN No. AFHPJ 3197 H Assessee by : Sh. K P Dewani, Adv. Sh. B K Nema, Adv. Revenue by : Sh. Shravan Kumar Gotru, CIT-DR Date of Hearing: 29.11.2023 Date of Pronouncement: 30.11.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed

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

27, 482001 Madan Mohan Choubey Ward, Katni 483501 (MP) (APPELLANT) (RESPONDENT) PAN No. AFHPJ 3197 H Assessee by : Sh. K P Dewani, Adv. Sh. B K Nema, Adv. Revenue by : Sh. Shravan Kumar Gotru, CIT-DR Date of Hearing: 29.11.2023 Date of Pronouncement: 30.11.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed