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366 results for “depreciation”

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Mumbai6,433 Delhi5,691 Chennai2,452 Bangalore2,070 Kolkata1,447 Ahmedabad723 Pune435 Hyderabad410 Jaipur366 Karnataka354 Chandigarh212 Cochin203 Raipur198 Indore164 Surat162 Amritsar139 Visakhapatnam117 Cuttack102 SC102 Lucknow99 Rajkot98 Telangana91 Nagpur76 Jodhpur66 Ranchi61 Calcutta47 Guwahati47 Patna42 Kerala39 Dehradun32 Panaji26 Agra21 Punjab & Haryana18 Allahabad11 Varanasi11 Orissa10 Jabalpur9 Rajasthan7 Gauhati2 A.K. SIKRI N.V. RAMANA1 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 MADAN B. LOKUR S.A. BOBDE1 ASHOK BHAN DALVEER BHANDARI1 S. B. SINHA MARKANDEY KATJU1 Tripura1 Himachal Pradesh1

Key Topics

Addition to Income70 Section 143(3)62 Disallowance36 Section 14835 Depreciation31 Section 8030 Deduction29 Section 14728 Section 80I23 Section 143(1)

JAIPUR TELECOM PVT. LTD,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 789/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Apr 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 270ASection 43(1)

depreciation, however, as regards quantum of depreciation is concerned, he was of the view that depreciation should be charged on WDV as computed

JAIPUR TELECOM PRIVATE LIMITED,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

Showing 1–20 of 366 · Page 1 of 19

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22

Section 36(1)(va)22

ITA 788/JPR/2023[2017-18]Status: DisposedITAT Jaipur22 Apr 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 270ASection 43(1)

depreciation, however, as regards quantum of depreciation is concerned, he was of the view that depreciation should be charged on WDV as computed

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, the appeals of the assessee in ITA No

ITA 57/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Jun 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anish Maheshwari, CAFor Respondent: Shri A.S. Nehra, Addl.CIT

Section 10Section 11Section 12ASection 13(1)Section 13(1)(d)Section 143(3)Section 147Section 164(2)

depreciation on plant & machinery furniture, computers which is used in the educational institutions; it has not claimed the depreciation on land

COMPUCOM SOFTWARE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-VI, JAIPUR

In the result, the appeal of the assessee is disposed off in light of aforesaid directions

ITA 256/JPR/2019[2010-11]Status: DisposedITAT Jaipur29 Jun 2021AY 2010-11

For Appellant: Shri Rohan Sogani (CA) &For Respondent: Smt. Monisha Choudhary (CIT)

Section 143(3)Section 147Section 148Section 14A

Depreciation Claimed Depreciation should be No. claimed Rate of Depreciation Rate of Depreciation Depreciation Depreciation 1 Supply of WEC 30000000 40% 120000000 40% 12000000 40% 40% 2 Transportation

SAVITRI LEASING FINANCE LTD,JAIPUR vs. INCOME TAX OFFICER, WARD - 4(2), JAIPUR, JAIPUR

In the result, the appeal of the assesee is allowed

ITA 738/JPR/2023[2017-18]Status: DisposedITAT Jaipur10 Apr 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl CIT-DR

depreciation has unabsorbed depreciation and carried it forward so the claim of the appellant that the depreciation has not been

M/S RAJASTHAN RAJYA VIDYUT PRASARAN NIGAM LTD.,VIDYUT BHAWAN, JAN PATH, JYOTI NAGAR, JAIPUR vs. DCIT, CIRCLE-6, , JAIPUR

In the result,the appeal of the assessee is partly allowed

ITA 261/JPR/2023[2015-16]Status: DisposedITAT Jaipur24 Aug 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri James Kurian (CIT)

Section 115JSection 142(1)Section 147

depreciation debited to P&L A/c is required to be added and thereafter depreciation excluding depreciation on account of revaluation

AHLUWALIA ERECTORS AND FEBRICATIONS PVT. LTD.,KOTA vs. ACIT CIR-1 KOTA , KOTA

In the result the appeal of the assessee is partly allowed

ITA 953/JPR/2024[2016-17]Status: DisposedITAT Jaipur19 Feb 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR

Section 143(3)Section 234A

depreciation and interest claimed on vehicles: Assessee has claimed interest expenses and depreciation on multiple vehicles. When the assessee was asked

M/S BALAJI CONSTRUCTION,AJMER vs. ACIT, CIRCLE-2, AJMER

In the result the appeal of the assessee is allowed

ITA 75/JPR/2022[2016-17]Status: DisposedITAT Jaipur16 Aug 2022AY 2016-17

For Appellant: NoneFor Respondent: Sh. A. S. Nehara, Add. CIT

Section 143(3)Section 154

depreciation in full & hence no intention to charge higher depreciation byassessee firm and there is no mistake apparent on face

SHRI SURESH CHAND AGARWAL,JAIPUR vs. INCOME TAX OFFICER, WARD-5-3, JAIPUR

In the result, the appeals of the assessee for A

ITA 1070/JPR/2018[2013-14]Status: DisposedITAT Jaipur05 May 2022AY 2013-14

For Appellant: Shri Sandeep Jhanwar, CAFor Respondent: Smt. Monisha Choudhary (JCIT)

depreciation is 15% as against 30% claimed by the assessee. Therefore, the AO disallowed excess depreciation amounting to Rs.1,42,238/- and added

SHRI SURESH CHAND AGARWAL,JAIPUR vs. INCOME TAX OFFICER, WARD-5-3, JAIPUR

In the result, the appeals of the assessee for A

ITA 1071/JPR/2018[2014-15]Status: DisposedITAT Jaipur05 May 2022AY 2014-15

For Appellant: Shri Sandeep Jhanwar, CAFor Respondent: Smt. Monisha Choudhary (JCIT)

depreciation is 15% as against 30% claimed by the assessee. Therefore, the AO disallowed excess depreciation amounting to Rs.1,42,238/- and added

RAJIV GANDHI VIDHYA PITH SHIKSHA,JAIPUR vs. ITO, EXEMPTION W(1), JAIPUR

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

ITA 234/JPR/2022[2016-17]Status: DisposedITAT Jaipur18 Apr 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Smt Monisha Choudhary (Addl. CIT) a

Section 12ASection 142(1)Section 143(2)Section 143(3)Section 234B

depreciation and claimed the same as application of income out of receipts of the assessment year. Therefore, depreciation claimed is not allowable

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

depreciation als 32(1)(u) of the Act. Hence, AO is directed to grant depreciation @25% on such leasehold rights

RAMBAGH GOLF CLUB,JAIPUR vs. ITO EXEMPTIONS, JAIPUR

In the result the appeal of the assessee in ITA No

ITA 442/JPR/2023[2012- 13]Status: DisposedITAT Jaipur09 Nov 2023

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (FCA)For Respondent: Smt. Monisha Chaudhary (Addl. CIT)

Section 143(2)Section 143(3)Section 32Section 35Section 35(2)

depreciation on the same cannot again be allowed treating the same asset as capital expenditure. Therefore, the depreciation of Rs. 2,36,078/-, claimed

RAMBAGH GOLF CLUB,JAIPUR vs. ITO EXEMPTION, JAIPUR

In the result the appeal of the assessee in ITA No

ITA 441/JPR/2023[2011- 12]Status: DisposedITAT Jaipur09 Nov 2023

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (FCA)For Respondent: Smt. Monisha Chaudhary (Addl. CIT)

Section 143(2)Section 143(3)Section 32Section 35Section 35(2)

depreciation on the same cannot again be allowed treating the same asset as capital expenditure. Therefore, the depreciation of Rs. 2,36,078/-, claimed

RAMBAGH GOLF CLUB,JAIPUR vs. ITO EXEMPTIONS, JAIPUR

In the result the appeal of the assessee in ITA No

ITA 444/JPR/2023[2014- 15]Status: DisposedITAT Jaipur09 Nov 2023

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (FCA)For Respondent: Smt. Monisha Chaudhary (Addl. CIT)

Section 143(2)Section 143(3)Section 32Section 35Section 35(2)

depreciation on the same cannot again be allowed treating the same asset as capital expenditure. Therefore, the depreciation of Rs. 2,36,078/-, claimed

RAMBAGH GOLF CLUB,JAIPUR vs. ITO EXEMPTION, JAIPUR

In the result the appeal of the assessee in ITA No

ITA 443/JPR/2023[2013- 14]Status: DisposedITAT Jaipur09 Nov 2023

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (FCA)For Respondent: Smt. Monisha Chaudhary (Addl. CIT)

Section 143(2)Section 143(3)Section 32Section 35Section 35(2)

depreciation on the same cannot again be allowed treating the same asset as capital expenditure. Therefore, the depreciation of Rs. 2,36,078/-, claimed

RAMBAGH GOLF CLUB,JAIPUR vs. ITO EXEMPTION, JAIPUR

In the result the appeal of the assessee in ITA No

ITA 440/JPR/2023[2006- 07]Status: DisposedITAT Jaipur09 Nov 2023

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (FCA)For Respondent: Smt. Monisha Chaudhary (Addl. CIT)

Section 143(2)Section 143(3)Section 32Section 35Section 35(2)

depreciation on the same cannot again be allowed treating the same asset as capital expenditure. Therefore, the depreciation of Rs. 2,36,078/-, claimed

INDIAN MEDICAL TRUST,JAIPUR vs. DY. CIT, JAIPUR

In the result, the appeals of the assessee are partly allowed and that of the\nrevenue are dismissed

ITA 685/JPR/2023[A.Y. 2016-2017]Status: DisposedITAT Jaipur10 Apr 2024

For Appellant: Shri G.M. Mehta, CAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 10Section 11Section 11(1)(a)Section 12ASection 245D(4)

depreciation was stated in the\nreturn of income. The appellant has stated that depreciation not\noptiopal and the same is to be allowed

AKSH OPTIFIBRE LIMITED,NEW DELHI vs. ACIT, CIRCLE - 2, ALWAR

In the result, all the appeal of the assessee is allowed

ITA 170/JPR/2024[2010-11]Status: DisposedITAT Jaipur20 May 2025AY 2010-11

For Appellant: Shri Akul Agarwal, C.A. (thr. V.C.)For Respondent: Shri Arvind Kumar, CIT-DR

Section 143(3)Section 147Section 148Section 156Section 234ASection 250

depreciation at Rs.7.25,02,593/against the depreciation allowed by AO\nat Rs.3,62,51,297/\n8.1 During the course of appellate

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. PARADISE PROPERTIES, SAROJNI MARG, JAIPUR

In the result appeal filed by the revenue is partly allowed

ITA 324/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Sept 2024AY 2017-18

Bench: The Ld. Cit(A).

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Arvind Kumar, CIT

Section 115BSection 143(3)Section 68

depreciation of Rs. 3,66,93,024/-. A detailed depreciation chart is available in the audit report enclosed herewith at page