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6 results for “depreciation”+ Section 350clear

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Key Topics

Section 26020Section 325Depreciation4

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

350 ITR 527 (SC). It is further pointed out that the tribunal in case of the assessee for the Assessment Year 2002-03 by an order dated 30.10.2015 had permitted deduction under Section 32 of the Act on the depreciation

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

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

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

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

In the result, these appeals fail and are

ITA/350/2015HC Karnataka27 Jun 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 260

350 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING QUEENS ROAD BANGALORE 2. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-11(4) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE - 560 001. …APPELLANTS (BY SHRI. K.V. ARAVIND, ADVOCATE) AND: M/s ING VYSYA BANK LTD. ING VYSYA HOUSE NO.22, M.G. ROAD BANGALORE - 560 001. PAN: AABCT 0529M …RESPONDENT (BY SHRI

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

In the result, these appeals fail and are

ITA/309/2015HC Karnataka27 Jun 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 260

350 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING QUEENS ROAD BANGALORE 2. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-11(4) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE - 560 001. …APPELLANTS (BY SHRI. K.V. ARAVIND, ADVOCATE) AND: M/s ING VYSYA BANK LTD. ING VYSYA HOUSE NO.22, M.G. ROAD BANGALORE - 560 001. PAN: AABCT 0529M …RESPONDENT (BY SHRI

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

In the result, these appeals fail and are

ITA/312/2015HC Karnataka27 Jun 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 260

350 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING QUEENS ROAD BANGALORE 2. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-11(4) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE - 560 001. …APPELLANTS (BY SHRI. K.V. ARAVIND, ADVOCATE) AND: M/s ING VYSYA BANK LTD. ING VYSYA HOUSE NO.22, M.G. ROAD BANGALORE - 560 001. PAN: AABCT 0529M …RESPONDENT (BY SHRI