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4 results for “depreciation”+ Section 40A(2)(b)clear

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Mumbai457 Delhi322 Bangalore137 Raipur89 Chennai88 Kolkata69 Ahmedabad56 Amritsar44 Jaipur39 Hyderabad35 Surat21 Pune17 Chandigarh16 Visakhapatnam15 Guwahati10 Lucknow9 Rajkot7 Indore7 Cochin6 Varanasi4 Jodhpur4 Cuttack4 Agra3 Patna3 Ranchi3 SC3 Dehradun2 Calcutta1 Karnataka1 Telangana1 Nagpur1 Kerala1

Key Topics

Section 2639 Section 143(3)7 Section 56(2)(viib)6 Addition to Income4 Section 40A(2)(b)3 Disallowance3 Section 250o2 Section 562 Section 402

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 330/JODH/2023[2015-16]Status: DisposedITAT Jodhpur19 Dec 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250oSection 40A(2)(b)Section 56Section 56(2)(viib)

section 40A (2)(b), the appellant has claimed the depreciation Rs.4,72,088/-. The entire depreciation was on non-existence

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 329/JODH/2023[2014-15]Status: DisposedITAT Jodhpur19 Dec 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250oSection 40A(2)(b)Section 56Section 56(2)(viib)

section 40A (2)(b), the appellant has claimed the depreciation Rs.4,72,088/-. The entire depreciation was on non-existence

M/S. PYROTECH ELECTRONICS PVT. LTD.,UDAIPUR vs. PR. CIT, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 3/JODH/2021[2017-18]Status: DisposedITAT Jodhpur10 Jan 2023AY 2017-18

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(3)Section 263Section 40A(2)(b)Section 44A

40A(2)(b) of the I.T. Act have not been verified by the AO. Similarly, the assessee company has made purchases of raw material, intermediaries and finished goods from the companies which are under control of the Directors of the assessee company. The genuineness and reasonableness of these transactions are also not verified by the AO. 4 ITA 3/JODH/2021 PYEROTECH

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

Section 142(1)Section 143(2)Section 143(3)Section 40

40a(ia) are not attracted. Same thing is provided in provisions of section 44AD, A44AE, 44AF, 44B, 44BB, 44BBA, and 44BBB. Provisions of section 44AD are reproduced below - "Notwithstanding anything to the contrary contained in section 28 to 43C, in the case of an eligible assessee engaged in an eligible business, a sum equal to eight per cent