Search: depreciation | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

3 results for “depreciation”+ Section 32Aclear

Sorted by relevance

Mumbai119 Delhi70 Bangalore23 Kolkata19 Hyderabad19 Indore17 Ahmedabad12 SC9 Pune9 Karnataka9 Chennai4 Visakhapatnam3 Jaipur3 Chandigarh2 Cochin2 Calcutta2 Rajkot1 Cuttack1 Telangana1 Guwahati1

Key Topics

Section 40A(2)(b)5 Addition to Income3 Section 1482 Section 35(1)(ii)2 Disallowance2

ACIT, KOTA vs. SHIV AGREVO LTD., BARAN

In the result, appeal of the revenue is partly allowed

ITA 453/JPR/2016[2011-12]Status: DisposedITAT Jaipur23 May 2017AY 2011-12

For Appellant: Shri Mahendra GargieyaFor Respondent: Shri Ajay Malik (JCIT)

Section 143(2)Section 36(1)(iii)Section 40A(2)(b)

Sections 32,32A, 33 and 41 which deal with concepts like depreciation. 3. The provisions under section 36(1)(iii) make

RASHLEELA ENTERPRISES PRIVATE LIMITED, JAIPUR,JAIPUR vs. ACIT CEN CIR 3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1/JPR/2025[2012-13]Status: Disposed

ITAT Jaipur

25 Mar 2025

AY 2012-13

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalrashleela Enterprises Pvt. Ltd., C-5, Krishna Balram, Calgiri Road, Malviya Nagar, Jaipur 302017. Pan No.: Aadcr2594J ...... Appellant Vs.

For Appellant: Mr. Rajeev Sogani, CA, Ld. AR &For Respondent: Mrs. Anita Rinesh, JCIT- Ld. DR

Section 143(3)Section 147Section 148Section 151Section 250Section 35Section 35(1)Section 35(1)(ii)

depreciation shall be admissible under clause (ii) of sub-section (1) of section 32. (2A) Where , before the 1st day of March, 1984, the assessee pays any sum (being any sum paid with a specific direction that the sum shall not be used for the acquisition of any land or building or construction of any building) to a scientific research

SHRI ARJUN SINGH ,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is dismissed

ITA 317/JPR/2018[2009-10]Status: DisposedITAT Jaipur05 Jun 2018AY 2009-10

For Appellant: NoneFor Respondent: Shri Shanmuga Priya (JCIT)

depreciation under sub-clause (iii) of clause (b) of sub-section (2) of Section 32A” and answered the same in negative