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213 results for “depreciation”+ Disallowanceclear

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Mumbai5,470 Delhi4,570 Chennai1,985 Bangalore1,709 Kolkata1,185 Ahmedabad637 Pune328 Hyderabad326 Jaipur304 Karnataka213 Raipur154 Cochin149 Chandigarh142 Indore131 Amritsar99 Lucknow82 Surat79 Visakhapatnam78 Rajkot64 Ranchi57 Nagpur53 Jodhpur51 Telangana45 SC44 Kerala33 Guwahati30 Cuttack30 Panaji23 Calcutta22 Patna20 Dehradun18 Agra13 Punjab & Haryana9 Jabalpur8 Allahabad7 Orissa7 Rajasthan7 Varanasi7 Tripura1 MADAN B. LOKUR S.A. BOBDE1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 260158 Depreciation68 Section 260A42 Disallowance35 Deduction34 Addition to Income27 Section 3224 Section 4021 Section 1119 Charitable Trust

M/S KILLARA ESTATE vs. THE STATE OF KARNATAKA

In the result, petition is dismissed

CRP/188/2012HC Karnataka28 Jan 2016

Bench: The First Appellate Authorty. The First Appellate Authority Modified The Assessment Order

Section 32(5)Section 5Section 55(1)

disallowing nursery expenses of Rs.92,908/- and depreciation amount of Rs.98,202/- with other disallowances claimed by the assessee. Aggrieved

STATE BANK OF INDIA vs. THE JOINT COMMISSIONER OF INCOME TAX

In the result, the order dated 24

ITA/569/2017HC Karnataka15 Jun 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Showing 1–20 of 213 · Page 1 of 11

...

18

Section 143(1)Section 143(3)Section 147Section 17Section 260Section 260ASection 32

disallowance of depreciation. The tribunal also upheld the disallowance of depreciation claimed on 6 assets to the extent invoices were

PR. COMMISSIONER OF vs. M/S TALLY SOLUTIONS PVT LTD.,

In the result, the appeals fail and are hereby

ITA/199/2017HC Karnataka16 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 195Section 260Section 40

depreciation, which is not in the nature of expenditure but is a disallowance. It is also urged that depreciation is not an outgoing

PR COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY SOLUTIONS PVT LTD

In the result, the appeals fail and are hereby

ITA/952/2017HC Karnataka16 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 195Section 260Section 40

depreciation, which is not in the nature of expenditure but is a disallowance. It is also urged that depreciation is not an outgoing

PR COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY SOLUTIONS PVT LTD

In the result, the appeals fail and are hereby

ITA/951/2017HC Karnataka16 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 195Section 260Section 40

depreciation, which is not in the nature of expenditure but is a disallowance. It is also urged that depreciation is not an outgoing

SRI K CHANDRASHEKAR PRASKASH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeal is allowed

ITA/5/2019HC Karnataka10 Oct 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

disallowing the depreciation claimed a sum of Rs.3,60,000/- in respect of computer software and consequently passing a perverse

MANGALORE REFINERY AND PETROCHEMICALS LTD vs. PRINCIPAL COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

WP/10551/2022HC Karnataka18 Nov 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Disallowance of Depreciation 15,35,39,722 Disallowance under section 14A of the IT Act 3,84,26,370 Assessment

MANGALORE REFINERY AND PETROCHEMICALS LTD vs. PRINCIPAL COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

WP/10523/2022HC Karnataka18 Nov 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Disallowance of Depreciation 15,35,39,722 Disallowance under section 14A of the IT Act 3,84,26,370 Assessment

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

depreciation, on the ground that the assessing officer had rightly disallowed the depreciation claimed by the assessee on the ground

M/S. KARNATAKA FINANCIAL SERVICES vs. ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the appeal is disposed of

ITA/88/2015HC Karnataka08 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 132Section 158BSection 260Section 260ASection 43(1)

depreciation on this value alone and disallowed the depreciation claimed by the assessee in excess of depreciation. 3. The assessee

THE PR COMMISSIONER OF INCOME TAX vs. M/S MPHASIS LTD

The appeal is dismissed accordingly

ITA/62/2018HC Karnataka24 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 10BSection 143(3)Section 144Section 260

disallowance of depreciation claimed by the assessee at 60% on switches and routers on the ground that they are not parts

SMT. PUNEETHA @ PUNEETHA B. A. vs. SRI. D. RAVI

The appeal is dismissed accordingly

RPFC/62/2018HC Karnataka28 Feb 2020

Bench: R DEVDAS

Section 10BSection 143(3)Section 144Section 260

disallowance of depreciation claimed by the assessee at 60% on switches and routers on the ground that they are not parts

PR. COMMISSIONER OF INCOME TAX vs. SRI SRI ADICHUNCHUNAGIRI SHIKSHANA TRUST

In the result, all the appeals are

ITA/384/2016HC Karnataka28 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 10Section 10(23)Section 11Section 12ASection 144Section 260Section 263

disallowance of depreciation by the Assessing Officer. 4. Being aggrieved, the assessee preferred an appeal before the Commissioner of Income

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

The appeals are dismissed

ITA/430/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

disallowance of depreciation by the Assessing Officer. 4. Being aggrieved, the assessee preferred an appeal before the Commissioner of Income

THE DIRECTOR OF INCOME TAX EXEMPTIONS vs. AL-AMEEN CHARITABLE FUND TRUST

The appeals are dismissed

ITA/62/2010HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

disallowance of depreciation by the Assessing Officer. 4. Being aggrieved, the assessee preferred an appeal before the Commissioner of Income

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

The appeals are dismissed

ITA/56/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

disallowance of depreciation by the Assessing Officer. 4. Being aggrieved, the assessee preferred an appeal before the Commissioner of Income

THE COMMISSIONER OF INCOME TAX vs. SRI ADICHUNCHUNGIRI

The appeals are dismissed

ITA/233/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

disallowance of depreciation by the Assessing Officer. 4. Being aggrieved, the assessee preferred an appeal before the Commissioner of Income

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

The appeals are dismissed

ITA/414/2010HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

disallowance of depreciation by the Assessing Officer. 4. Being aggrieved, the assessee preferred an appeal before the Commissioner of Income

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

The appeals are dismissed

ITA/431/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

disallowance of depreciation by the Assessing Officer. 4. Being aggrieved, the assessee preferred an appeal before the Commissioner of Income

COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

ITA/1/2013HC Karnataka22 Feb 2016

Bench: S.SUJATHA,N.K.PATIL

disallowance of depreciation by the Assessing Officer. 4. Being aggrieved, the assessee preferred an appeal before the Commissioner of Income