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4 results for “disallowance”+ Section 32(1)(iia)clear

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Key Topics

Section 32(1)(iia)9 Section 143(3)5 Section 353 Section 323 Section 2633 Depreciation3 Section 260A2 Addition to Income2 Deduction2

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)

Section 32(1)(iia) of the Act was given. The Assessing Officer, as well as the Appellate Commissioner, disallowed the claim

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

In the result, I proceed to pass the following:

WP/7004/2014HC Karnataka24 Apr 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 143(3)Section 144C(1)Section 144C(13)Section 35Section 35(1)(i)

iia) of sub-section (1) in respect of the expenditure referred to in clause (1) which is incurred after the 31st day of March, 2008. (2B)(a) to (d) xxx (3) If any question arises under this section as to whether, and if so, to what extent, any activity constitutes or constituted, or any asset is or was being used

M/S. JSW STEEL PROCESSING CENTRES LTD., vs. THE DEPUTY COMMISSIONER

The appeal is allowed;

ITA/479/2018HC Karnataka20 Sept 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 143(3)Section 260Section 32(1)(iia)

disallowance of additional depreciation under Section 32(1)(iia) of the Act after having convinced that the Appellant was carrying

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

disallowed the excess depreciation claimed on networking equipments. 3. The Principal Commissioner of Income Tax, Bengaluru, thereafter issued a notice under Section 263 of the Act of 1961 on 5.3.2015 and called upon the assessee to explain as to why the assessment order passed by the assessing officer under Section 143(3) of the Act of 1961 should