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440 results for “depreciation”+ Deductionclear

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Key Topics

Section 143(3)74 Addition to Income63 Section 80I45 Disallowance45 Section 8038 Deduction35 Section 14728 Section 14828 Section 36(1)(va)25 Section 154

SHASHI KANT KHETAN,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX , JHUNJHUNU

In the result, the appeal of the assessee is allowed

ITA 986/JPR/2017[2013-14]Status: DisposedITAT Jaipur24 Jan 2018AY 2013-14

Bench: The Itat By Taking Following

For Appellant: Shri Vijay Goyal (CA)For Respondent: Shri Jagdish Chand Kulhari (JCIT)

deduction on account of depreciation and interest) and therefore, deleted the addition sustained by ld CIT(A). The facts of this

ACIT, CENTRAL CIRCLE-3, JAIPUR vs. LAXMI NARAIN AGARWAL, JAIPUR

In the result, for the assessment years 2009-10 and 2010-11

ITA 1023/JPR/2015[2010-11]Status: DisposedITAT Jaipur21 Mar 2018

Showing 1–20 of 440 · Page 1 of 22

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25

Section 143(1)21

AY 2010-11

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt. Roli Agarwal (CIT) &

Section 143(3)Section 153A

deduction like depreciation, interest, sales tax and royalty and extraordinary item such as manpower deductions which is not only quite

LAXMI NARAIN AGARWAL,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

In the result, for the assessment years 2009-10 and 2010-11

ITA 851/JPR/2015[2112-13]Status: DisposedITAT Jaipur21 Mar 2018AY 2112-13

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt. Roli Agarwal (CIT) &

Section 143(3)Section 153A

deduction like depreciation, interest, sales tax and royalty and extraordinary item such as manpower deductions which is not only quite

LAXMI NARAIN AGARWAL,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

In the result, for the assessment years 2009-10 and 2010-11

ITA 850/JPR/2015[2011-12]Status: DisposedITAT Jaipur21 Mar 2018AY 2011-12

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt. Roli Agarwal (CIT) &

Section 143(3)Section 153A

deduction like depreciation, interest, sales tax and royalty and extraordinary item such as manpower deductions which is not only quite

ACIT, CENTRAL CIRCLE-3, JAIPUR vs. LAXMI NARAIN AGARWAL, JAIPUR

In the result, for the assessment years 2009-10 and 2010-11

ITA 1022/JPR/2015[2009-10]Status: DisposedITAT Jaipur21 Mar 2018AY 2009-10

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt. Roli Agarwal (CIT) &

Section 143(3)Section 153A

deduction like depreciation, interest, sales tax and royalty and extraordinary item such as manpower deductions which is not only quite

LAXMI NARAIN AGARWAL,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

In the result, for the assessment years 2009-10 and 2010-11

ITA 848/JPR/2015[2009-10]Status: DisposedITAT Jaipur21 Mar 2018AY 2009-10

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt. Roli Agarwal (CIT) &

Section 143(3)Section 153A

deduction like depreciation, interest, sales tax and royalty and extraordinary item such as manpower deductions which is not only quite

LAXMI NARAIN AGARWAL,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

In the result, for the assessment years 2009-10 and 2010-11

ITA 849/JPR/2015[2010-11]Status: DisposedITAT Jaipur21 Mar 2018AY 2010-11

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt. Roli Agarwal (CIT) &

Section 143(3)Section 153A

deduction like depreciation, interest, sales tax and royalty and extraordinary item such as manpower deductions which is not only quite

ITO(E), JAIPUR vs. MAYURA SHIKSHA SAMITI, JAIPUR

In the result, the appeal of the Revenue is dismissed

ITA 1092/JPR/2016[2012-13]Status: DisposedITAT Jaipur27 Oct 2017AY 2012-13

For Appellant: Shri S.S. Shekhawat, CAFor Respondent: Smt. Poonam Rai, DCIT - DR fu/kZkfjrh dh vksj ls@

Section 11Section 13(2)(c)Section 13(3)Section 2

depreciation of assets owned by such institution is a necessary deduction on commercial principles, hence, the amount of depreciation has to be deducted

ACIT, KOTA vs. MANGALAM CEMENT LTD., KOTA

ITA 82/JPR/2014[2008-09]Status: DisposedITAT Jaipur30 Jan 2017AY 2008-09

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri H.V. Gurjar (CIT)

Section 143(3)Section 147Section 148Section 32(1)Section 32(1)(i)Section 32(1)(ii)Section 32(1)(iia)Section 43B

deduction of depreciation Rs. 70.53 crore, which include Rs. 18,16,98,068/- being the amount of additional depreciation on the assets

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)

deduction an account of the depreciation is not allowable if the cost of the asset has been allowed as deduction

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 was deducted and the resultant closing WDV was taken in the later years meaning thereby, on one hand no depreciation

ITO (EXEMPTION), KOTA vs. KRISHI UPAJ MANDI SAMITI, KOTA

In the result, the appeal of the Revenue is dismissed

ITA 451/JPR/2017[2004-05]Status: DisposedITAT Jaipur17 Oct 2017AY 2004-05

For Appellant: Shri Deepak Parik (Adv.)For Respondent: Smt Roshanta Meena (JCIT) fu/kZkfjrh dh vksj ls@

Section 11Section 12ASection 32

depreciation of assets owned by such institution is a necessary deduction on commercials, hence, the amount of depreciation has to be deducted

HARBANS LAL SETHI,JAIPUR vs. ADDL. CIT, KOTA

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

ITA 495/JPR/2013[2006-07]Status: DisposedITAT Jaipur30 May 2017AY 2006-07

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Shri R.A. Verma, Addl. CIT-. DR

Section 143(3)Section 145(3)Section 234BSection 244A

depreciation allowance which affects the ultimate NP rate (after all deductions). It is noticed that the amount of depreciation of this

EMGEE CABLES & COMMUNICATIONS LTD.,JAIPUR vs. DCIT, JAIPUR

In the result, ground no. 1 of the

ITA 390/JPR/2014[2008-09]Status: DisposedITAT Jaipur31 Mar 2017AY 2008-09

For Appellant: Shri R.A.Verma (Addl. CIT)For Respondent: Shri S.R. Sharma &

Section 2Section 32Section 32(2)

deduction of depreciation u/s 32 shall be mandatory. 30.3 Under the existing provisions, no deduction for depreciation is allowed on any motor

ITO- E, JAIPUR vs. SHREE MITRA GYAN SHIKSHA SAMITI, JAIPUR

In the result, the appeal of the Revenue is dismissed

ITA 67/JPR/2017[2010-11]Status: DisposedITAT Jaipur03 Mar 2017AY 2010-11

For Appellant: Sh. K.L.Moolchandani, CAFor Respondent: Shri Prithviraj Meena(Addl.CIT)

Section 11Section 12ASection 32(1)Section 6

depreciation of assets owned by such institution is a necessary deduction on commercials, hence, the amount of depreciation has to be deducted

ANAMIKA CONDUCTORS PVT. LTD. ,JAIPUR vs. ACITDCIT, JAIPUR, JAIPUR

7. In view of the above reasons and findings, this appeal deserves to be allowed

ITA 471/JPR/2024[A.Y. 2018-19]Status: DisposedITAT Jaipur11 Jun 2024

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri G.M. Mehta, CAFor Respondent: Shri A.S. Nehra, Addl.CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 32Section 80Section 80I

depreciation on windmills, used for generation of power, and also claims deduction of the same amount u/s 80 IA of the Income

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 purchase of assets. The ld. AO further noted that the assessee on purchase of assets also taken deduction

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 purchase of assets. The ld. AO further noted that the assessee on purchase of assets also taken deduction

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 purchase of assets. The ld. AO further noted that the assessee on purchase of assets also taken deduction

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 purchase of assets. The ld. AO further noted that the assessee on purchase of assets also taken deduction