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490 results for “depreciation”+ Disallowanceclear

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Key Topics

Section 143(3)73 Addition to Income69 Disallowance53 Depreciation37 Section 80I34 Section 8025 Deduction23 Section 14719 Section 15419 Section 11

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

disallowance of depreciation and interest claimed on vehicles of Rs. 5,32,219/-. The disallowance so made and confirmed by the CIT(A) being

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: Disposed

Showing 1–20 of 490 · Page 1 of 25

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17

ITAT Jaipur

22 Apr 2024

AY 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)

Disallowance on account of Excess Depreciation 19,59,272/- 2. Disallowance of Interest on TDS 66,466/- 20,25,738/- In order

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

In the result the appeal of the assessee in ITA no

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)

Disallowance on account of Excess Depreciation 19,59,272/- 2. Disallowance of Interest on TDS 66,466/- 20,25,738/- In order

ASSISTANT COMMISSIONER OF INCOME TAX, AJMER vs. M/S. AJMER VIDHYUT VITRAN NIGAM LTD., AJMER

In the result, the appeals filed by the Revenue are dismissed

ITA 937/JPR/2017[2011-12]Status: DisposedITAT Jaipur07 Feb 2018AY 2011-12

For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)

Section 271(1)(c)Section 32

depreciation u/s 32 can be allowed on non-existing assets and accordingly he confirmed the disallowance of depreciation on the non-existing

ASSISTANT COMMISSIONER OF INCOME TAX, AJMER vs. M/S. AJMER VIDHYUT VITRAN NIGAM LTD., AJMER

In the result, the appeals filed by the Revenue are dismissed

ITA 933/JPR/2017[2004-05]Status: DisposedITAT Jaipur07 Feb 2018AY 2004-05

For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)

Section 271(1)(c)Section 32

depreciation u/s 32 can be allowed on non-existing assets and accordingly he confirmed the disallowance of depreciation on the non-existing

ASSISTANT COMMISSIONER OF INCOME TAX, AJMER vs. M/S. AJMER VIDHYUT VITRAN NIGAM LTD., AJMER

In the result, the appeals filed by the Revenue are dismissed

ITA 890/JPR/2017[2007-08]Status: DisposedITAT Jaipur07 Feb 2018AY 2007-08

For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)

Section 271(1)(c)Section 32

depreciation u/s 32 can be allowed on non-existing assets and accordingly he confirmed the disallowance of depreciation on the non-existing

ASSISTANT COMMISSIONER OF INCOME TAX, AJMER vs. AJMER VIDHYUT VITRAN NIGAM LTD., AJMER

In the result, the appeals filed by the Revenue are dismissed

ITA 935/JPR/2017[2009-10]Status: DisposedITAT Jaipur07 Feb 2018AY 2009-10

For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)

Section 271(1)(c)Section 32

depreciation u/s 32 can be allowed on non-existing assets and accordingly he confirmed the disallowance of depreciation on the non-existing

ASSISTANT COMMISSIONER OF INCOME TAX, AJMER vs. M/S. AJMER VIDHYUT VITRAN NIGAM LTD., AJMER

In the result, the appeals filed by the Revenue are dismissed

ITA 934/JPR/2017[2005-06]Status: DisposedITAT Jaipur07 Feb 2018AY 2005-06

For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)

Section 271(1)(c)Section 32

depreciation u/s 32 can be allowed on non-existing assets and accordingly he confirmed the disallowance of depreciation on the non-existing

M/S. MAHARAJA SHREE UMAID MILLS LTD. JAIPUR,JAIPUR vs. DCIT CIRCLE-6, JAIPUR, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed

ITA 783/JPR/2019[2012-13]Status: DisposedITAT Jaipur26 Feb 2020AY 2012-13

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (CIT) &

Section 115JSection 143(3)Section 147Section 148Section 32

depreciation and disallowed part of the claim of depreciation. 5. It was submitted by the ld AR that from the above

M/S. MAHARAJA SHREE UMAID MILLS LTD. JAIPUR,JAIPUR vs. DCIT CIRCLE-6, JAIPUR, CIRCLE-6, JAIPUR

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

ITA 784/JPR/2019[2015-16]Status: DisposedITAT Jaipur28 Apr 2020AY 2015-16

For Appellant: Shri P.C.Parwal (C.A.)For Respondent: Smt. Runi Pal (JCIT)

Section 10Section 14ASection 32(1)(iia)Section 40

disallowance of depreciation of Rs.46,630/- on windmill by treating the civil work & foundation as building on which depreciation is allowed

RAM RATAN JANGIR,AMER vs. INCOME TAX OFFICER, WARD -7(2), JAIPUR

In the result ground no. 1 raised by the

ITA 550/JPR/2024[2013-14]Status: DisposedITAT Jaipur22 Jul 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Anoop Bhatiya, CAFor Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 147Section 148

disallowance out of depreciation by merely presuming use of vehicles for personal use. Also submitted further that, disallowance of depreciation

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

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

M/S SUMERU ENTERPROSES,JAIPUR vs. INCOME TAX OFFICER, WARD-6-4, JAIPUR

In the result, the ground of appeal is partly allowed for statistical purposes

ITA 888/JPR/2019[2014-15]Status: DisposedITAT Jaipur20 Jan 2021AY 2014-15

For Appellant: Shri Manish Agrarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT) a

Section 143(3)Section 36(1)(vii)Section 37(1)

disallowances of interest paid on borrowed funds of Rs.4,77,36,535/-, depreciation of Rs.25,282/- and disallowance of Rs.11

M/S SUMERU ENTERPROSES,JAIPUR vs. INCOME TAX OFFICER, WARD-6-4, JAIPUR

In the result, the ground of appeal is partly allowed for statistical purposes

ITA 887/JPR/2019[2013-14]Status: DisposedITAT Jaipur20 Jan 2021AY 2013-14

For Appellant: Shri Manish Agrarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT) a

Section 143(3)Section 36(1)(vii)Section 37(1)

disallowances of interest paid on borrowed funds of Rs.4,77,36,535/-, depreciation of Rs.25,282/- and disallowance of Rs.11

M/S SUMERU ENTERPROSES,JAIPUR vs. INCOME TAX OFFICER, WARD-6-4, JAIPUR

In the result, the ground of appeal is partly allowed for statistical purposes

ITA 886/JPR/2019[2012-13]Status: DisposedITAT Jaipur20 Jan 2021AY 2012-13

For Appellant: Shri Manish Agrarwal (C.A.)For Respondent: Shri B.K. Gupta (CIT) a

Section 143(3)Section 36(1)(vii)Section 37(1)

disallowances of interest paid on borrowed funds of Rs.4,77,36,535/-, depreciation of Rs.25,282/- and disallowance of Rs.11

SHRI VIKRAM SINGH SHEKHAWAT,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, SIKAR

In the result, the appeals filed by the assessee in ITA No

ITA 484/JPR/2019[2013-14]Status: DisposedITAT Jaipur23 Jan 2020AY 2013-14

For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri K.C. Gupta, JCIT DR

Section 143(3)Section 145(3)Section 154Section 234A

disallowance of depreciation was a debatable one—Cannot be the subject matter of depreciation—Withdrawal of depreciation in rectification proceedings

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

depreciation during the year under consideration i.e. A.Y. 08-09. Accordingly, he disallowed the claim of additional depreciation. ACIT, Circle

M/S KANAK VRINDAVAN RESORTS LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 543/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

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

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 143(1)(a)Section 143(2)Section 143(3)Section 145Section 37

Disallowance of Rs. 5,00,000/- from depreciation. Apart from the aforementioned disallowances, the Ld. CIT() confirm the action of ld. AO in disallowing

BANSAL CLASSES PVIVATE LTD.,KOTA vs. JCIT, KOTA

In the result, revenue’s ground of appeal is allowed for statistical purposes

ITA 698/JPR/2014[2010-11]Status: DisposedITAT Jaipur31 Oct 2017AY 2010-11

Section 40A(2)(b)

depreciation claimed at Rs. 19,65,348/- on the PLD Building is disallowed and added to the assessee’s total

M/S GLAMOUR ENTERPRISES PVT. LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-6-1, JAIPUR

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

ITA 1279/JPR/2018[2012-13]Status: DisposedITAT Jaipur21 Jun 2021AY 2012-13

For Appellant: None (Written Submission)For Respondent: Smt. Monisha Choudhary (JCIT) a

depreciation as per the relevant provisions of the Income Tax Act and the disallowance of depreciation so made by the Assessing