COMMISIONER OF INCOME TAX (EXEMPTIONS) vs. MANIPAL HOTEL & RESTAURANT

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

COMMISSIONER OF INCOME TAX vs. DR T.M.A. PAI FOUNDATION

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the Date of Judgment

THE COMMISSIONER OF vs. THE KARNATAKA STATE

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

DIRECTOR OF INCOME TAX (EXEMPTIONS) vs. M/S INTERNATIONAL INSTITUTE OF INFORMATION

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a Date of Judgment 14-08-2018 I.T.A.No.317/2014 Director of Income Tax (Exemptions) & Another Vs. M/s International Institute

PR COMMISSIONER OF vs. SHUSHRUTHA EDUCATIONAL

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

PR.COMMISSIONER OF INCOME TAX vs. DAUGHTERS OF ST.MARY OF PROVIDENCE SOCIETY

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

COMMISSIONER OF vs. M/S RASTHROTHANA

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

THE COMMISSIONER OF vs. M/S THE BANGALORE

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

PR COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S CHALASSANI EDUCATION TRUST

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter Date of Order 21-08-2018 I.T.A.No.852/2017 Pr.Commissioner of Income Tax (Central) & Anr. Vs. M/s.Chalassani Education Trust 9/27 also

PR. COMMISSIONER OF INCOME TAX vs. M/S. G. M. EDUCATION TRUST

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

COMMISSIONER OF INCOME TAX vs. M/S RASTHROTHANA PARISHAT

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

PR COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF GENERAL EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a Date of Judgment 14-08-2018 I.T.A.No.957/2017 Pr. Commissioner of Income Tax and Another Vs. Islamic Academy

THE COMMISSIONER vs. JYOTHY CHARITABLE TRUST

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter also, a similar argument, as in the present case, was advanced on behalf of the revenue, namely, that depreciation

COMMISSIONER OF INCOME TAX vs. M/S ACADEMY OF GENERAL EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee Date of Judgment 14-08-2018 I.T.A.No.371/2014 Commissioner of Income Tax & Another Vs. M/s Academy of General Education 9/23 and used for the business purposes. It further provides for deduction subject to section 34. In that matter

PR COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF GENERAL EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee Date of Judgment 14 -08-2018 I.T.A.No.964/2017 Pr. Commissioner of Income Tax & Another Vs. Islamic Academy of General Education 7/21 and used for the business purposes. It further provides for deduction subject to section 34. In that

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) Date of Judgment 14 -08-2018 I.T.A.No.537/2017 Pr. Commissioner of Income Tax (Exemptions) & another Vs. M/s Medical Relief Society of South Kanara 7/21 of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) Date of Judgment 14 -08-2018 I.T.A.No.534/2017 Pr. Commissioner of Income Tax (Exemptions) & another Vs. M/s Medical Relief Society of South Kanara 7/21 of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section

COMMISSIONER OF INCOME vs. M/S MANIPAL HOTEL AND

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) Date of Judgment 14-08-2018 I.T.A.No.13 /2016 Commissioner of Income Tax (Exemptions) & another Vs. M/s Manipal Hotel and Restaurant Management College Trust 7/21 of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject

PR COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF GENERAL EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and Date of Judgment 14 -08-2018 I.T.A.No.960/2017 Pr. Commissioner of Income Tax & another Vs. Islamic Academy of General Education 7/21 machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that

PR COMMISSIONER OF INCOME TAX vs. SMT KAMALA

Bench: S.SUJATHA,VINEET KOTHARI

43C, That, section 32(1) Date of Judgment 14-08-2018 I.T.A.No.880/2017 Pr. Commissioner of Income Tax (Exemptions) & another Vs. Smt.Kamala and Sri.Venkappa M Agadi 7/21 of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section