THE DIRECTOR OF INCOME TAX vs. M/S GOKULA EDUCATION FOUNDATION (MEDICAL)

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

deduction by way of depreciation on the same capital asset in the subsequent years results in allowing 11 double deduction

COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

deduction by way of depreciation on the same capital asset in the subsequent years results in allowing 11 double deduction

THE DIRECTOR OF INCOME TAX vs. M/S GOKULA EDUCATION FOUNDATION

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

deduction by way of depreciation on the same capital asset in the subsequent years results in allowing 11 double deduction

THE DIRECTOR OF INCOME TAX vs. INTERNATIONAL INSTITUTE OF INFORMATION TECHNOLOGY

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

deduction by way of depreciation on the same capital asset in the subsequent years results in allowing 11 double deduction

THE COMMISSIONER OF INCOME TAX vs. SRI ADICHUNCHUNGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

deduction by way of depreciation on the same capital asset in the subsequent years results in allowing 11 double deduction

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA REDDY JANASANGHA

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

deduction by way of depreciation on the same capital asset in the subsequent years results in allowing 11 double deduction

THE COMMISSIONER OF vs. THE KARNATAKA STATE

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

depreciation amounted to double deduction, as the respondent-Trust had availed 100% exemption of Capital Expenditure in the previous year

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

Bench: S.SUJATHA,VINEET KOTHARI

deduction of depreciation as expenditure stating that the allowance of depreciation has nothing to do with the application of income

DIRECTOR OF INCOME TAX (EXEMPTIONS) vs. M/S INTERNATIONAL INSTITUTE OF INFORMATION

Bench: S.SUJATHA,VINEET KOTHARI

depreciation in respect of capital assets on which capital expenditure has been allowed in its entirety as application of income resulting in double deduction

THE PR.COMMISSIONER OF INCOME TAX, CIT (A) vs. M/S AGRICULTURAL PRODUCE MARKET COMMITTEE

Bench: S.SUJATHA,VINEET KOTHARI

Depreciation being diminution in the value of assets caused because of the wear and tear of usage, is an essential element of deduction

THE COMMISSIONER OF INCOME-TAX vs. M/S AGRICULTURAL PRODUCE MARKET COMMITTEE

Bench: S.SUJATHA,VINEET KOTHARI

Depreciation being diminution in the value of assets caused because of the wear and tear of usage, is an essential element of deduction

COMMISSIONER OF vs. M/S RASTHROTHANA

Bench: S.SUJATHA,VINEET KOTHARI

depreciation on capital assets when it amounts to double deduction as the income of the assessee is already exempt and amended

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

Bench: S.SUJATHA,VINEET KOTHARI

depreciation on the value of such assets in the same year results in double deduction and is not admissible in the absence

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

Bench: S.SUJATHA,VINEET KOTHARI

depreciation on the value of such assets in the same year results in double deduction and is not admissible in the absence

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

Bench: S.SUJATHA,VINEET KOTHARI

depreciation on the value of such assets in the some year results in double deduction and is not admissible in the absence

PR COMMISSIONER OF INCOME TAX vs. SMT KAMALA

Bench: S.SUJATHA,VINEET KOTHARI

depreciation on the value of such assets in the same year results in double deduction and is not admissible in the absence

COMMISSIONER OF INCOME TAX vs. M/S RASTHROTHANA PARISHAT

Bench: S.SUJATHA,VINEET KOTHARI

depreciation on capital assets when it amounts to Date of Judgment 14-08-2018 I.T.A.No.167/2016 Commissioner of Income Tax (Exemptions) & another Vs. M/s Rasthrothana Parishat 4/22 double deduction

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

deduction and it is not as per the provisions of the Act?” 3. This Court in case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation