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274 results for “depreciation”+ Business Incomeclear

Sorted by relevance

Mumbai5,346 Delhi4,700 Chennai1,949 Bangalore1,776 Kolkata1,189 Ahmedabad615 Hyderabad353 Pune321 Jaipur320 Karnataka274 Chandigarh184 Cochin164 Raipur156 Indore133 Lucknow79 Visakhapatnam78 SC76 Amritsar74 Surat72 Rajkot68 Telangana61 Ranchi55 Jodhpur50 Nagpur42 Guwahati37 Cuttack31 Patna29 Kerala29 Panaji22 Calcutta21 Agra14 Dehradun10 Allahabad10 Punjab & Haryana10 Varanasi6 Jabalpur4 Rajasthan4 Orissa4 Gauhati2 A.K. SIKRI N.V. RAMANA1 ASHOK BHAN DALVEER BHANDARI1 MADAN B. LOKUR S.A. BOBDE1 S. B. SINHA MARKANDEY KATJU1 Tripura1 Himachal Pradesh1

Key Topics

Section 260141 Section 260A81 Depreciation64 Section 80H38 Section 14837 Deduction34 Disallowance24 Section 3222 Section 115J21 Exemption

M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/512/2017HC Karnataka23 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 2(22)(e)Section 254Section 260

Business Services India Pvt. Ltd., Vs. Assistant Commissioner of Income-Tax, & Anr. 75/86 arrangement and not a lease and disallowed the depreciation

M/S NANDI STEELS LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the findings

ITA/103/2012HC Karnataka23 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Showing 1–20 of 274 · Page 1 of 14

...

21

Charitable Trust18

Section 143(3)

Section 147

Section 148

Section 260

Section 260A

Section 6

income- tax under the head" Profits and gains of business or profession",- (i) the profits and gains of any business or profession which was carried on by the assessee at any time during the previous year; 41 Profits chargeable to tax. (2) Where any building, machinery, plant or furniture,— (a) which is owned by the assessee; (b) in respect

M/S. KARNATAKA INSTRADE CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is allowed in part

ITA/339/2009HC Karnataka09 Oct 2015

Bench: B.MANOHAR,VINEET SARAN

Section 144Section 145Section 260

depreciation to be set-off against the income, even though it was held that the income of Rs.34,01,644/- is a business

THE COMMISSIONER OF vs. THE KARNATAKA STATE

ITA/106/2016HC Karnataka27 Sept 2018

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

Section 11Section 11(2)Section 12Section 143(1)Section 143(2)Section 260

business assets. In all such cases, section 32 of the Income-tax Act providing for depreciation for computation of income

THE DIRECTOR OF INCOME TAX vs. M/S. KRUPANIDHI EDUCATION

ITA/306/2015HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 28Section 32Section 35(2)(iv)

business assets. In all such cases, section 32 of the Income Tax Act providing for depreciation for computation of income

COMMISSIONER OF INCOME TAX vs. M/S ACADEMY OF GENERAL EDUCATION

ITA/371/2014HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 268A

depreciation. It was held that income of a Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be Date of Judgment 14-08-2018 I.T.A.No.371/2014 Commissioner of Income Tax & Another Vs. M/s Academy of General Education 10/23 carrying on any business

PR COMMISSIONER OF INCOME TAX vs. SMT KAMALA

ITA/880/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 268ASection 32

depreciation. It was held that income of a Charitable Trust derived from building, plant and Date of Judgment 14-08-2018 I.T.A.No.880/2017 Pr. Commissioner of Income Tax (Exemptions) & another Vs. Smt.Kamala and Sri.Venkappa M Agadi 8/21 machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business

COMMISSIONER OF vs. M/S RASTHROTHANA

ITA/168/2016HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14Section 15Section 260Section 32

business assets. In all such cases, section 32 of the Income Tax Act providing for depreciation for computation of income

PR COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF GENERAL EDUCATION

ITA/964/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

depreciation. It was held that income of a Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be Date of Judgment 14 -08-2018 I.T.A.No.964/2017 Pr. Commissioner of Income Tax & Another Vs. Islamic Academy of General Education 8/21 carrying on any business

PR. COMMISSIONER OF INCOME TAX vs. M/S. G. M. EDUCATION TRUST

ITA/1046/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 268ASection 32

business assets. In all such cases, section 32 of the Income Tax Act providing for depreciation for computation of income

PR COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF GENERAL EDUCATION

ITA/961/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

business assets. In all such cases, section 32 of the Income Tax Act providing for depreciation for computation of income

THE COMMISSIONER OF vs. M/S THE BANGALORE

ITA/709/2015HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 14Section 15Section 260

business assets. In all such cases, section 32 of the Income Tax Act providing for depreciation for computation of income

PR.COMMISSIONER OF vs. M/S AGASTYA

ITA/397/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32Section 70

business assets. In all such cases, section 32 of the Income Tax Act providing for depreciation for computation of income

PR.COMMISSIONER OF INCOME TAX vs. DAUGHTERS OF ST.MARY OF PROVIDENCE SOCIETY

ITA/325/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

business assets. In all such cases, section 32 of the Income Tax Act providing for depreciation for computation of income

PR COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S CHALASSANI EDUCATION TRUST

Appeal is dismissed

ITA/852/2017HC Karnataka21 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

depreciation. It was held that income of a Charitable Trust derived from building, plant Date of Order 21-08-2018 I.T.A.No.852/2017 Pr.Commissioner of Income Tax (Central) & Anr. Vs. M/s.Chalassani Education Trust 10/27 and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business

PR COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HOTEL &

ITA/555/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 268ASection 32

business assets. In all such cases, section 32 of the Income Tax Act providing for depreciation for computation of income

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

ITA/549/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

depreciation. It was held that income of a Charitable Trust derived from building, plant and Date of Judgment 14 -08-2018 I.T.A.No.549/2017 Pr. Commissioner of Income Tax (Exemptions) & another Vs. M/s Yenepoya University 8/22 machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

ITA/534/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

business assets. In all such cases, section 32 of the Income Tax Act providing for depreciation for computation of income

PR. COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF GENERAL EDUCATION

ITA/963/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

depreciation. It was held that income of a Charitable Date of Judgment 14 -08-2018 I.T.A.No.963/2017 Pr. Commissioner of Income Tax & another Vs. Islamic Academy of General Education 8/22 Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial manner although the Trust may not be carrying on any business

PR.COMMISSIONER OF vs. M/S SACKHUMVIT TRUST

ITA/394/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32Section 70

depreciation. It was held that income of a Charitable Trust derived from building, plant and machinery and furniture was liable to be computed in normal commercial Date of Judgment 14 -08-2018 I.T.A.No.394/2018 Pr. Commissioner of Income Tax, Exemptions & another Vs. M/s Sackhumvit Trust 9/22 manner although the Trust may not be carrying on any business