BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

4 results for “depreciation”+ Section 11Aclear

Sorted by relevance

Mumbai31Delhi21Kolkata11Bangalore11Lucknow8SC7Indore6Karnataka4Chennai4Cuttack3Pune3Visakhapatnam2Hyderabad1Chandigarh1Telangana1

Key Topics

Section 26015Section 260A3Section 56(2)(vii)3

THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

ITA/2564/2005HC Karnataka13 Dec 2012

Bench: ARAVIND KUMAR,N.KUMAR

Section 260Section 260A

depreciation penalty is not leviable. The additions in assessment proceedings will not automatically lead to inference of levying penalty. This Court in the case of GUJAMGADI reported in 290 ITR 168, has held that every addition to income by the Income Tax Officer will not 57 automatically attract levy of penalty. Similar view has also been taken by this Court

PR. COMMISSIONER OF INCOME TAX- vs. DR. RANJAN PAI

In the result, we do not find any merit in this

ITA/501/2016HC Karnataka15 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 132Section 139(1)Section 142(1)Section 143(2)Section 260Section 260ASection 56(2)(v)Section 56(2)(vii)

11A UA of the Income Tax Rules at Rs.12,49,00,000/- on 1,00,00,000 bonus shares received by the assessee and bring the same to tax under the head 'income from other sources' by holding that Section 56(2)(v) and (vii) of the Act cannot be invoked by the assessing authority. 5. On the other hand

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand