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52 results for “depreciation”+ Section 148clear

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Key Topics

Section 26099Section 14868Section 14741Section 143(3)30Section 260A20Section 45(2)15Section 413Section 143(1)12Addition to Income10Depreciation

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

WP/15910/2022HC Karnataka28 Oct 2022

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

Section 143(3)Section 148Section 148ASection 56(2)

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148

DELL INDIA PVT LTD vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/8901/2015HC Karnataka23 Mar 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Showing 1–20 of 52 · Page 1 of 3

9
Reopening of Assessment9
Reassessment8
Section 143(3)Section 144CSection 147Section 148

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148

M/S T T K PRESTIGE LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP/30388/2015HC Karnataka10 Aug 2018

Bench: The Hon’Ble Mrs.Justice S.Sujatha

Section 143Section 147Section 148

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in Sections 148

NOVO NORDISK INDIA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12 (2

WP/21206/2014HC Karnataka25 Jun 2018

Bench: S.SUJATHA

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 149Section 152Section 92B(2)Section 92C

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148

P VIKRAM MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

WP/11385/2016HC Karnataka05 Nov 2019

Bench: S.SUJATHA

Section 143Section 148Section 28

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148

P ARVIND MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

WP/12118/2016HC Karnataka05 Nov 2019

Bench: S.SUJATHA

Section 143Section 148Section 28

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148

SRI N GOVINDARAJU vs. THE INCOME TAX OFFICER

Appeal stands disposed of

ITA/504/2013HC Karnataka01 Jul 2015

Bench: S.SUJATHA,VINEET SARAN

Section 143(1)Section 147Section 148Section 45(2)

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148

SRI C M MAHADEVA S/O SRI MANCHE GOWDA vs. THE COMMISSIONER OF INCOME TAX

The appeal stands allowed

ITA/795/2009HC Karnataka24 Aug 2015

Bench: B.MANOHAR,VINEET SARAN

Section 139Section 143(1)Section 147Section 148Section 255(6)Section 260Section 69

Section 147 of the Income-tax Act, 1951. Name of District Ward of Circle A Ward, Muzaffarpur G. I.R. No. 303-C. 1. Name and address of the assessee S. Chugamal Rajpal, Muzaffarpur. 2. Status R.F. 3. Assessment year for which notice under s. 148 is proposed to be issued 1960-61. 4. Whether it is a new case

THE SRI KANNIKAPARAMESWARI CO OP BANK LIMITED vs. THE INCOME TAX OFFICER

The appeal stands allowed

ITA/65/2017HC Karnataka23 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260ASection 80P(2)Section 80P(2)(a)

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in Sections 148

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/384/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

depreciation on capitalization of expenditure incurred during the assessment year 2007-08 and 2008-09? 2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/385/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

depreciation on capitalization of expenditure incurred during the assessment year 2007-08 and 2008-09? 2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/198/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

depreciation on capitalization of expenditure incurred during the assessment year 2007-08 and 2008-09? 2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/380/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

depreciation on capitalization of expenditure incurred during the assessment year 2007-08 and 2008-09? 2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/197/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

depreciation on capitalization of expenditure incurred during the assessment year 2007-08 and 2008-09? 2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/383/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

depreciation on capitalization of expenditure incurred during the assessment year 2007-08 and 2008-09? 2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/382/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

depreciation on capitalization of expenditure incurred during the assessment year 2007-08 and 2008-09? 2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

ITA/324/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

depreciation on capitalization of expenditure incurred during the assessment year 2007-08 and 2008-09? 2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/381/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

depreciation on capitalization of expenditure incurred during the assessment year 2007-08 and 2008-09? 2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/199/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

depreciation on capitalization of expenditure incurred during the assessment year 2007-08 and 2008-09? 2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in restoring the file to assessing authority as for disallowance made by assessing authority in respect of Section 14A read with Rule

M/S PADMINI PRODUCTS (P) LTD., vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the aforesaid

ITA/154/2014HC Karnataka05 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 147Section 148Section 260Section 260ASection 32(1)Section 43(1)

depreciation on intangible assets, which was not in accordance with Section 32(1) of the Act. Thereafter, a notice under Section 148