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72 results for “depreciation”+ Section 127clear

Sorted by relevance

Delhi460 Mumbai424 Bangalore158 Ahmedabad115 Chennai101 Karnataka72 Jaipur66 Kolkata58 Pune44 Chandigarh35 Raipur31 Visakhapatnam27 Hyderabad26 Surat22 Lucknow20 Indore17 Guwahati17 Nagpur14 Cuttack8 Ranchi7 Jodhpur6 Agra5 Dehradun4 Allahabad4 Panaji3 Rajkot3 SC3 Cochin3 Amritsar2 Telangana2 Varanasi1 Rajasthan1 Calcutta1

Key Topics

Section 260100 Depreciation64 Charitable Trust60 Section 3258 Exemption54 Section 1151 Carry Forward of Losses42 Deduction38 Set Off of Losses36 Section 1515 Section 1410 Section 2638

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 if it is not allowed as necessary deduction for computing the income from the charitable institutions, then there is I.T.A.No.106/2016 & I.T.A.No.107/2016 - 14 - no way to preserve the corpus of the trust for deriving the income. The Board also appears to have understood the `income’ under section 11(1) in its commercial sense. The relevant portion

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)

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Date of Judgment 14-08-2018 I.T.A.No.306/2015 The Director of Income Tax (Exemption) Vs. M/s Krupanidhi Education Trust 6/23 Depreciation under Section

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

ITA/107/2017HC Karnataka19 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 12ASection 260Section 263Section 32

Depreciation under Section 32 of the Act is concerned, the controversy is no longer res integra, having been settled by the Hon’ble Supreme Court in the case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 Date of Judgment 19-06-2018, ITA No.239/2011 c/w ITA No.107/2017 The Commissioner of Income Tax & another

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

ITA/239/2011HC Karnataka19 Jun 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 12ASection 260Section 263Section 32

Depreciation under Section 32 of the Act is concerned, the controversy is no longer res integra, having been settled by the Hon’ble Supreme Court in the case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 Date of Judgment 19-06-2018, ITA No.239/2011 c/w ITA No.107/2017 The Commissioner of Income Tax & another

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

ITA/317/2014HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32Section 35

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: Date of Judgment 14-08-2018 I.T.A.No.317/2014 Director of Income Tax (Exemptions) & Another Vs. M/s International Institute of Information Technology 5/22 “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

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

ITA/531/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

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

ITA/535/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF vs. M/S YENEPOYA

ITA/546/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

ITA/548/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

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

ITA/539/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

COMMISSIONER OF INCOME TAX vs. M/S RASTHROTHANA PARISHAT

ITA/167/2016HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14Section 260Section 32

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

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

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

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

ITA/960/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

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

ITA/958/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

COMMISSIONER OF vs. M/S RASTHROTHANA

ITA/168/2016HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 14Section 15Section 260Section 32

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

COMMISSIONER OF INCOME TAX vs. M/S. ACADEMY OF LIBERAL

ITA/346/2015HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF INCOME TAX (E) vs. M/S B S & G FOUNDATION

ITA/229/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF INCOME TAX vs. M/S GREEN WOOD HIGH SCHOOL

ITA/231/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 32

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

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

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

COMMISIONER OF INCOME TAX (EXEMPTIONS) vs. MANIPAL HOTEL & RESTAURANT

ITA/201/2015HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 12ASection 260Section 32

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

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