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3 results for “depreciation”+ Section 245Dclear

Sorted by relevance

Mumbai58Delhi48Indore8Jaipur5Visakhapatnam5Chennai5Guwahati3SC3Karnataka3Lucknow2Telangana2Varanasi2Bangalore1Raipur1Punjab & Haryana1

Key Topics

Section 139(4)4Section 454Section 260A3Section 139(1)3Section 42Section 245C2Addition to Income2

THE COMMISSIONER OF INCOME TAX vs. SRI N LEELA KUMAR

ITA/384/2007HC Karnataka25 Nov 2013

Bench: N.KUMAR,RATHNAKALA

Section 139(1)Section 139(4)Section 158Section 260A

245D on the basis of such order; (f) where an assessment of undisclosed income had been made earlier under clause (c) of section 158BC on the basis of such assessment. Explanation.—For the purposes of determination of undisclosed income,— (a) the total income or loss of each previous year shall, for the purpose of aggregation, be taken as the total

M/S ING VYSYA BANK LIMITED vs. THE COMMISSIONER OF INCOME TAX

In the result appeal fails and it is hereby

WA/2458/2010HC Karnataka
06 Jul 2012

Bench: ARAVIND KUMAR,AJIT J GUNJAL

Section 245CSection 245D(1)Section 4

245D(4) of the Act determined the additional income and the tax payable thereon. Maintainability of the application filed by the assessee was also upheld. 5. Being aggrieved by the order dated 04.03.2008 passed by Settlement Commission, revenue preferred writ petition before this court in W.P.12239/2008 and this court after considering the rival contentions formulated four points for its determination

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

In the result, appeal stands dismissed

ITA/568/2015HC Karnataka04 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 143Section 2(24)Section 220Section 220(2)Section 254Section 260Section 260ASection 45

depreciation in respect of the same has to be allowed under Section 32 read with Section 43[3] of the Act. A reference has been made to the case of M.Ramnath Shenoy [ITA No.258/Bang.1997 dated 10.07.1997] and - 18 - observed that for the relevant assessment year 1995-96, the Tribunal accepted (after a detailed discussion) the contention of the assessee that