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2 results for “depreciation”+ Section 801Cclear

Sorted by relevance

Delhi40Mumbai22Chandigarh19Chennai12Kolkata9Rajkot8Hyderabad4Jaipur2Jodhpur1Ahmedabad1Lucknow1Calcutta1Bangalore1

Key Topics

Section 1547Section 143(3)5Section 1473Section 80I2Section 801C(2)(b)2Section 1482Deduction2Addition to Income2

OM INFRA LIMITED,JAIPUR RAJASTHAN vs. DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, we find no substantial question of law being involved in this appeal

ITA 811/JPR/2023[2015-16]Status: DisposedITAT Jaipur31 Jul 2024AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)
Section 115JSection 143(3)Section 154Section 80Section 801C(2)(b)Section 80I

801C is upheld. Further, the issue is purely legal and is settled as per the language of law and further as per the judgment of honourable Supreme Court which is considered as the law and further any action which is in contradiction of the judgment of Hon. Supreme Court is also considered a mistake apparent from record and is rectifiable

SYLVAN GREENS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 414/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16

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

For Appellant: Smt. Neelam Bhala, AdvocateFor Respondent: Shri Gorav Avasthi, JCIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 801C

801C(ii)(b) since A Y 2010-11 and also claimed for this year also. Copy of Audit Report under section 80IC in form No 10CCB filed by the assessee for the year under consideration is enclosed here with. The Ld AO during the course of Scrutiny assessment proceedings under section 143(3) of the Act, also verify the claim