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3 results for “depreciation”+ Section 35Dclear

Sorted by relevance

Mumbai135Delhi110Chennai50Bangalore23Raipur18Ahmedabad17Kolkata16Cochin9Hyderabad8Rajkot5Karnataka3Guwahati3Jaipur2Cuttack2SC2Visakhapatnam2Kerala1Nagpur1

Key Topics

Section 35D6Section 2605Section 80J4Section 10A3Section 115J3Deduction3Section 2632Depreciation2

COMMISSIONER OF INCOME TAX-III vs. M/S. ONMOBILE GLOBAL LTD

In the result, the matter is remitted to the Tribunal to

ITA/340/2014HC Karnataka18 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 10ASection 143(1)Section 143(3)Section 260Section 35DSection 80J

depreciation on computers as well as claims made under Section 80JJAA of the Act as well as Section 10A of the Act. 3. The assessee thereupon filed an appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals), by an order dated 27.06.2012, inter alia allowed the claim of the assessee in respect of disallowance

PR COMMISSIONER OF vs. M/S SUBEX LTD

In the result, appeal stands dismissed

ITA/684/2015HC Karnataka01 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 143Section 2Section 260Section 260ASection 263Section 35D

35D of the Act on the aforesaid two claims. The CIT in exercise of his powers under Section 263 of the Act exercised the revisional powers on the ground that allowing the aforesaid two claims made by the assessee was erroneous and prejudicial to the interest of the Revenue and held that no evidence was placed to support

COMMISSIONER OF INCOME TAX vs. M/S. SYNDICATE BANK

In the result, the appeal is dismissed

ITA/587/2013HC Karnataka07 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 115JSection 260Section 35DSection 36(1)(vii)

depreciation on valuation of investment portfolio is allowable by treating the investments held by the assessee bank as stock-in-trade 4 once the RBI Master Circular read with CBDT Circular No.665 came into force”? 4. “Whether on the facts and circumstances of the case, the Tribunal is right in law in holding that expenditure incurred by assessee towards issue