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3 results for “depreciation”+ Section 145Aclear

Sorted by relevance

Mumbai189Delhi44Chandigarh44Ahmedabad27Bangalore21Kolkata20Hyderabad18Chennai9Surat5Jaipur3Karnataka2Kerala1Indore1Cochin1Calcutta1

Key Topics

Section 143(1)10Section 1544Addition to Income3Section 43B2Section 139(1)2Section 143(1)(a)2Section 36(1)(va)2Section 2(24)(x)2Disallowance2

INCOME TAX OFFICER, WARD-1-1, KOTA vs. SHRI CHANDI RAM, KOTA

In the result, appeal of the revenue is dismissed

ITA 662/JPR/2018[2012-13]Status: DisposedITAT Jaipur14 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Siddharth Ranka (Adv.) &For Respondent: Smt Runi Pal (Addl. CIT)
Section 143(3)

145A(b) of the Act. In the instant case of the assessee, he has received interest of Rs.1,39,44,881/- an arbitration receipts of Rs 58,46,714/- & security refunds of Rs 3,62,059/- during the year under consideration is legally treated as income of the assessee for the same year- 9.4 In the original

OM INFRA LIMITED,JAIPUR RAJASTHAN vs. ADIT (CPC) BANGALORE, BENGALURU KARNATAKA

In the result, both appeals of the assessee are dismissed

ITA 534/JPR/2023[2019-20]Status: Disposed
ITAT Jaipur
08 Nov 2023
AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 534 & 536/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 & 2018-19 Om Infra Limited Om Tower, M. I. Road Church Road, Rajasthan cuke Vs. ADIT (CPC), Bangalore, Bengaluru, Karnataka LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 8245 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. V. Maheshwari (F.C.A.) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra

For Appellant: Shri B. V. Maheshwari (F.C.A.)For Respondent: Sh. A. S. Nehra (Addl. CIT) a
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

OM INFRA LIMITED,JAIPUR, RAJASTHAN vs. ADIT (CPC) BANGALORE, BENGALURU, KARNATAKA

In the result, both appeals of the assessee are dismissed

ITA 536/JPR/2023[2018-19]Status: DisposedITAT Jaipur08 Nov 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 534 & 536/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 & 2018-19 Om Infra Limited Om Tower, M. I. Road Church Road, Rajasthan cuke Vs. ADIT (CPC), Bangalore, Bengaluru, Karnataka LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 8245 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. V. Maheshwari (F.C.A.) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra

For Appellant: Shri B. V. Maheshwari (F.C.A.)For Respondent: Sh. A. S. Nehra (Addl. CIT) a
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable