BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

6 results for “depreciation”+ Section 38clear

Sorted by relevance

Mumbai2,140Delhi2,040Bangalore829Chennai599Ahmedabad570Kolkata433Jaipur254Hyderabad245Pune203Chandigarh156Raipur143Indore110Cochin98Visakhapatnam98Surat93Cuttack80Karnataka78Amritsar72Ranchi47Lucknow47Rajkot45Nagpur41Jodhpur30SC26Guwahati24Telangana23Dehradun17Allahabad16Kerala16Patna15Agra14Panaji9Calcutta7Varanasi7Jabalpur6Rajasthan2D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Orissa1Gauhati1Tripura1

Key Topics

Section 143(3)14Section 2638Section 405Depreciation5Section 1484Section 271(1)(b)4Section 142(1)4Section 44A4Deduction4Addition to Income

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)

38,092/- made by AO on account of disallowance of 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

M/S AMBIKA TRANSPORT CO. vs. INCOME TAX OFFICER,

In the result, both the appeals by the assessee are dismissed

4
Section 40A(3)3
Disallowance3
ITA 187/JAB/2013[2002-03]Status: Disposed
ITAT Jabalpur
16 Feb 2022
AY 2002-03

Bench: Sh. Sanjay Arora, Hon'Ble

Section 143(3)Section 260ASection 40Section 44A

38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed: 2 ITA Nos. 187 & 188/Jab/2013(AYs. 2002-03 & 2003-04) Ambika Transport Co. v. ITO Provided that where the assessee is a firm, the salary and interest paid to its partners

M/S AMBIKA TRANSPORT CO. vs. INCOME TAX OFFICER,

In the result, both the appeals by the assessee are dismissed

ITA 188/JAB/2013[2003-04]Status: DisposedITAT Jabalpur16 Feb 2022AY 2003-04

Bench: Sh. Sanjay Arora, Hon'Ble

Section 143(3)Section 260ASection 40Section 44A

38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed: 2 ITA Nos. 187 & 188/Jab/2013(AYs. 2002-03 & 2003-04) Ambika Transport Co. v. ITO Provided that where the assessee is a firm, the salary and interest paid to its partners

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

In the result, appeal of the assessee is allowed

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