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2 results for “depreciation”+ Section 249(3)clear

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Mumbai466Delhi283Kolkata93Chennai85Bangalore82Chandigarh47Ahmedabad38Jaipur37Indore25Raipur22Hyderabad13Cochin12Pune8Nagpur6Visakhapatnam6Rajkot6Agra4Amritsar4Ranchi4Surat4Varanasi4Patna3Telangana3SC3Lucknow2Panaji2Guwahati2Karnataka2ASHOK BHAN DALVEER BHANDARI1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Jodhpur1

Key Topics

Section 115J8Section 2605Section 1532Section 153(3)2Section 14A2Depreciation2

THE COMMISSIONER OF INCOME TAX vs. M/S. ASTRA ZENECA PHARMA

In the result, the order passed by the

ITA/370/2011HC Karnataka12 Jun 2020

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143Section 143(2)Section 153Section 153(3)Section 154Section 260Section 260ASection 80I

depreciation 8 and notional interest, which would amount to setting aside the entire order of assessment. It was further held that since, there was no order to pass a fresh order of assessment, therefore, the order giving effect to the findings of the tribunal was not barred by limitation under Section 153(2A) of the Act. 5. The aforesaid order

THE COMMISSIONER OF INCOME TAX vs. SYNDICATE BANK

ITA/97/2010HC Karnataka17 Jan 2020

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 115JSection 143(1)Section 14ASection 260

depreciation on securities (iv) floating rate notes of London branch (v) DICGC loans (vi) suits filed accounts (vii) miscellaneous provision cannot be added back in accordance with Explanation of Section 115JA of the Act in the light of the judgment of the Apex court in H.C.L. Comnet when there is diminution in the value of assets as contended