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4 results for “depreciation”+ Section 1aclear

Sorted by relevance

Mumbai366Delhi274Bangalore202Chennai153Jaipur48Chandigarh47Kolkata42Ahmedabad33Raipur22Hyderabad21Karnataka19Pune19Cochin15SC15Indore11Nagpur7Telangana6Jodhpur4Panaji3Cuttack3Surat3Guwahati2Visakhapatnam1Punjab & Haryana1ASHOK BHAN DALVEER BHANDARI1Rajkot1Lucknow1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Calcutta1Orissa1

Key Topics

Section 194C12Section 115B12Section 201(1)4Section 10(20)4Section 10(46)4Section 80P4Section 143(1)4Section 139(4)4Deduction2TDS

SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

ITA 899/JODH/2024[2023-24]Status: DisposedITAT Jodhpur29 Sept 2025AY 2023-24

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Mohit Soni, AdvocateFor Respondent: Smt. Ayushi Sharma, JCIT-DR
Section 115BSection 139(4)Section 143(1)Section 250

1A) of section 80LA, which has exercised option under sub-section (5), the conditions contained in sub-section (2) shall be modified to the extent that the deduction under section 80LA shall be available to such Unit subject to fulfilment of the conditions contained in the said section. Explanation.—For the purposes of this sub-section, the term "Unit" shall

2

SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

ITA 898/JODH/2024[2022-23]Status: DisposedITAT Jodhpur29 Sept 2025AY 2022-23

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Mohit Soni, AdvocateFor Respondent: Smt. Ayushi Sharma, JCIT-DR
Section 115BSection 139(4)Section 143(1)Section 250

1A) of section 80LA, which has exercised option under sub-section (5), the conditions contained in sub-section (2) shall be modified to the extent that the deduction under section 80LA shall be available to such Unit subject to fulfilment of the conditions contained in the said section. Explanation.—For the purposes of this sub-section, the term "Unit" shall

INCOME TAX OFFICER, TDS, UDAIPUR vs. DEPUTY CONSERVATOR OF FOREST (SOUTH), UDAIPUR

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

ITA 114/JODH/2024[2014-15]Status: DisposedITAT Jodhpur24 Mar 2025AY 2014-15

Bench: the Ld. CIT(A) who has deleted the said demand by stating that the VFPMCs are not contractors under Section 194C, as they are formed under the Rajasthan Forest Act, 1953, and function as self-help groups for forest conservation and development. The payments made to VFPMCs are not contract payments but are reimbursements for work done under the joint forest management policy of the State Government.

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Ajay Malik, CIT DR
Section 10Section 10(20)Section 10(46)Section 11Section 194CSection 201(1)Section 80P

section 194C thus do not apply. We get support of this view from the decision of Delhi Bench of ITAT in ITA No.6844/Del./2019 (Assessment Year : 2015-16) in the case of M/s. Santur Infrastructure Pvt. Ltd., vs. ACIT, Range 77 New Delhi where in the coordinate bench has also considered these aspect of the matter. The relevant part

INCOME TAX OFFICER, TDS, UDAIPUR vs. DEPUTY CONSERVATOR OF FOREST SOUTH, UDAIPUR

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

ITA 113/JODH/2024[2013-14]Status: DisposedITAT Jodhpur24 Mar 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Ajay Malik, CIT DR
Section 10Section 10(20)Section 10(46)Section 11Section 194CSection 201(1)Section 80P

section 194C thus do not apply. We get support of this view from the decision of Delhi Bench of ITAT in ITA No.6844/Del./2019 (Assessment Year : 2015-16) in the case of M/s. Santur Infrastructure Pvt. Ltd., vs. ACIT, Range 77 New Delhi where in the coordinate bench has also considered these aspect of the matter. The relevant part