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127 results for “depreciation”+ Section 260Aclear

Sorted by relevance

Delhi392Karnataka127Mumbai84Bangalore47Kolkata43Chennai38Calcutta35Amritsar33Telangana31Kerala18SC16Jaipur13Punjab & Haryana9Ahmedabad6Hyderabad5Lucknow4Orissa4Indore4Nagpur2Gauhati2ASHOK BHAN DALVEER BHANDARI1Tripura1Visakhapatnam1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Cuttack1Raipur1Rajasthan1Cochin1

Key Topics

Section 260A138Section 260135Depreciation58Deduction33Addition to Income27Section 26325Disallowance24Section 115J23Section 3221Section 40

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100091/2016HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 131Section 143(3)Section 260ASection 37

depreciation of Rs.84,39,457/- in all a sum of Rs.8,63,61,817/- towards Helicopters. On 31.03.2013, the assessment order held that there was a report that the assessee was involved in political activity. The Helicopter was used for political purposes as per media report. The claim was considered by the Assessing Officer under Section

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

In the result, the aforesaid

ITA/154/2014HC Karnataka05 Oct 2020

Showing 1–20 of 127 · Page 1 of 7

18
Section 80H16
Section 143(3)14

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

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

260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the assessee. The subject matter of the appeal pertains to the Assessment years 2005-06 to 2008-09. The appeal was admitted by a bench of this Court vide order dated 26.09.2014 on the following substantial question of law: (i) Whether

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/725/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

260A OF INCOME TAX ACT ARISING OUT OF ORDER DATED 6.9.2013 PASSED IN ITA 4 NO.1459/BANG/2012 FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO FORUMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO ALLOWE THE APPEAL AND TO SET ASIDE THE ORDER PASSED BY THE ITAT IN 1459/BANG/2012 DATED 6.9.2013 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME

THE COMMISSIONER OF INCOME-TAX vs. M/S.GE INDIA TECHNOLOGY

ITA/11/2014HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

260A OF INCOME TAX ACT ARISING OUT OF ORDER DATED 6.9.2013 PASSED IN ITA 4 NO.1459/BANG/2012 FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO FORUMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO ALLOWE THE APPEAL AND TO SET ASIDE THE ORDER PASSED BY THE ITAT IN 1459/BANG/2012 DATED 6.9.2013 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/728/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

260A OF INCOME TAX ACT ARISING OUT OF ORDER DATED 6.9.2013 PASSED IN ITA 4 NO.1459/BANG/2012 FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO FORUMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO ALLOWE THE APPEAL AND TO SET ASIDE THE ORDER PASSED BY THE ITAT IN 1459/BANG/2012 DATED 6.9.2013 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/206/2018HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

260A OF INCOME TAX ACT ARISING OUT OF ORDER DATED 6.9.2013 PASSED IN ITA 4 NO.1459/BANG/2012 FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO FORUMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO ALLOWE THE APPEAL AND TO SET ASIDE THE ORDER PASSED BY THE ITAT IN 1459/BANG/2012 DATED 6.9.2013 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME

THE COMMISSIONER OF INCOME-TAX vs. M/S.GE INDIA TECHNOLOGY

ITA/12/2014HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

260A OF INCOME TAX ACT ARISING OUT OF ORDER DATED 6.9.2013 PASSED IN ITA 4 NO.1459/BANG/2012 FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO FORUMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO ALLOWE THE APPEAL AND TO SET ASIDE THE ORDER PASSED BY THE ITAT IN 1459/BANG/2012 DATED 6.9.2013 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/727/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

260A OF INCOME TAX ACT ARISING OUT OF ORDER DATED 6.9.2013 PASSED IN ITA 4 NO.1459/BANG/2012 FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO FORUMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO ALLOWE THE APPEAL AND TO SET ASIDE THE ORDER PASSED BY THE ITAT IN 1459/BANG/2012 DATED 6.9.2013 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME

M/S. MARMON FOOD AND BEVERAGE TECHNOLOGIES INDIA vs. THE INCOME TAX OFFICER

ITA/726/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

260A OF INCOME TAX ACT ARISING OUT OF ORDER DATED 6.9.2013 PASSED IN ITA 4 NO.1459/BANG/2012 FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO FORUMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO ALLOWE THE APPEAL AND TO SET ASIDE THE ORDER PASSED BY THE ITAT IN 1459/BANG/2012 DATED 6.9.2013 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME

HEWLETT-PACKARD INDIA SALES PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

In the result, the order of the

ITA/142/2013HC Karnataka30 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 260ASection 32

Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the assessee. The subject matter of the appeal pertains to the Assessment year 2004-05. The appeal was admitted by a bench of this Court vide order dated 09.07.2013 on the following substantial question of law: (i) Whether

THE COMMISSIONER OF INCOME-TAX vs. M/S RITTAL INDIA PVT LTD.,

ITA/268/2014HC Karnataka24 Nov 2015

Bench: S.SUJATHA,VINEET SARAN

Section 260ASection 32Section 32(1)Section 32(1)(iia)

260A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 28.01.2014 PASSED IN ITA NO.278/BANG/2013, FOR THE ASSESSMENT YEAR 2008-09 PRAYING TO I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW II) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE IN ITA NO.278/BANG/2013 DATED 28.01.2014 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING

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

260A of the Income Tax Act, 1961 praying to (i) formulate the substantial questions of law stated therein, (ii) allow the appeal and set-aside the order passed by the Income Tax Appellate Tribunal, Bangalore in IT(SS)A111/Bang/2004 dated 19.10.2006 and confirm the order passed by the Appellate Commissioner confirming the order passed by the Assistant Commissioner of Income

THE PR. COMMISSIONER OF INCOME -TAX vs. M/S KAWASAKI MICRO ELECTRONICS INC

The appeal is disposed of

ITA/341/2016HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 195Section 260Section 260ASection 30Section 32Section 37Section 40

Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year 2009-10. The appeal was admitted by a bench of this Court vide order dated 11.01.2017 on the following substantial question of law: Whether on the facts

THE COMMISSIONER OF INCOME-TAX vs. M/S HEWLETT PACKARD INDIA SALES PVT LTD

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

ITA/250/2011HC Karnataka30 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(1)Section 143(2)Section 260Section 260ASection 271Section 3Section 32(1)(ii)

Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year 2000-01. The appeal was admitted by a bench of this Court vide order dated 30.01.2012 on the following substantial question of law: (i) Whether the Tribunal

THE PR. COMMISSIONER OF INCOME TAX vs. M/S CISCO SYSTEMS

The appeals are allowed; the impugned

ITA/27/2019HC Karnataka18 Jun 2021

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

Section 143(3)Section 144Section 260ASection 263Section 32

260A OF THE INCOME TAX ACT PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW, ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.849/BANG/2015 DATED 7.9.2018 AND CONFIRM THE ORDER OF THE DRP CONFIRMING THE ORDER PASSED BY THE 2 ADDL.COMMISSIONER OF INCOME TAX, SP. RANGE-2, BENGALURU. THIS ITA COMING

PR COMMISSIONER OF vs. M/S WIPRO LIMITED

In the result, the appeal is disposed of in terms

ITA/464/2017HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10ASection 260Section 260ASection 32

Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year 2008-09. The appeal was admitted by a bench of this Court vide order dated 22.11.2017 on the following substantial questions of law: (1) Whether

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S NIRANI SUGARS LTD.,

In the result, the impugned orders passed by

ITA/100099/2015HC Karnataka15 Oct 2019

Bench: ALOK ARADHE,P.G.M.PATIL

Section 115JSection 260ASection 32Section 32(1)

260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), have been filed by the Revenue, which were admitted by a Division Bench of this Court by order dated 13.01.2017 on the following substantial question of law: Whether on facts and circumstances of the case, and inlaw, the tribunal is correct in holding that since under section

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S NIRANI SUGARS LTD.,

In the result, the impugned orders passed by

ITA/100098/2015HC Karnataka15 Oct 2019

Bench: ALOK ARADHE,P.G.M.PATIL

Section 115JSection 260ASection 32Section 32(1)

260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), have been filed by the Revenue, which were admitted by a Division Bench of this Court by order dated 13.01.2017 on the following substantial question of law: Whether on facts and circumstances of the case, and inlaw, the tribunal is correct in holding that since under section

M/S J K INDUSTRIES LTD vs. THE JOINT COMMISSIONER OF INCOME TAX

In the result, all questions are answered against the

ITA/1360/2006HC Karnataka26 Feb 2013

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

Section 260ASection 28Section 80H

260A of the Income Tax Act, 1961 [for short, the Act], relevant for the assessment year 1998-99, directed against the order 16-6- 2006 passed in ITA No 700/Bang/2003, passed by the income tax appellate tribunal, Bangalore Bench ‘B’. 2. This court admitted the appeal to examine the following substantial questions of law: 1) Whether on the facts

THE COMMISSIONER OF INCOME TAX vs. M/S MAA COMMUNICATION BOZELL LTD

The appeal is allowed

ITA/523/2006HC Karnataka04 Sept 2013

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 133ASection 143(1)Section 143(2)Section 148Section 260Section 260ASection 32Section 80M

260A of the Income Tax Act, (for short ‘the Act’) challenging the order dated 16-09-2005 made in ITA No.616/Bang/2005 passed by the Income Tax Appellate Tribunal, Bangalore (hereinafter referred to as ‘the Tribunal’) for the assessment year 1996-97. 2. The respondent-assessee is a company carrying on the business of Advertisement. The assessee filed return of income