USHA JOHNSON vs. THE COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

depreciation on the vehicles which have been supplied to the Indian Oil Corp. Ltd. and Bharat Petroleum Corporation Ltd., under

MALABAR CEMENTS LIMITED vs. ASSISTANT COMMISSIONER OF INCOME-TAX

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

depreciation on spare parts solely because, according to the Tribunal, there was no evidence produced by the assessee in support

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. APOLLO TYRES LTD

Appeal is allowed in part as indicated

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

depreciation on the value of the capitalised asset. 6.3 Mr Joseph Markos has argued that the depreciation claimed

THE COMMISSIONER OF INCOME TAX vs. M/S. KITEX GARMENTS LTD.

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

depreciation allowed under Section32(1)(iia) of the Act. The assessee could avail 50% of allowed depreciation on account

THE COMMISSIONER OF INCOME TAX-1, vs. M/S.APPOLLO TYRES LTD.,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

depreciation allowed under Section32(1)(iia) of the Act. The assessee could avail 50% of allowed depreciation on account

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

depreciation for the assessment years 1998-1999 and 2001-02. The assessee filed appeals against the order in Annexure

THE COMMISSIONER OF INCOME TAX,COCHIN. vs. M/S.PREMIER TYRES LTD., KALAMASSERRY

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

depreciation for the assessment years 1998-1999 and 2001-02. The assessee filed appeals against the order in Annexure

HOTEL ALLIED TRADES PVT. LTD vs. THE ADDITIONAL COMMISSIONER OF INCOME-TAX

In the result, we dismiss the IT Appeal by answering the

Bench: Us, The Appellant Raises The Following Questions Of Law:

depreciation would be allowable to the assessee. The Ld. AO is directed to allow depreciation on this expenditure

M/S.APOLLO TYRES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

depreciation in respect of portion of Gurgaon building rented I.T.A. No.26/2013 -3- out by assessee in favour of its sister

M/S.APOLLO TYRES LTD vs. THE ASSITANT COMMISSIONER OF INCOME - TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

depreciation of Gurgaon office building aggregating to Rs. 16,29,673 in relation to let out portion to Apollo

THE COMMISSIONER OF INCOME TAX vs. KITEX GARMENTS LTD., KIZHAKKAMBALAM

The appeal stands dismissed accordingly

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

depreciation at 40% on commercial vehicles used for assessee's own business?” 4. The first substantial question of law raised

MALANKARA PLANTATIONS LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Income Tax Appellate Tribunal, Cochin Bench. The Subject Matter Of Appeal Relates To Assessment Year 2011-12 & The Controversies Relate To The Allowance Claimed By The Assessee Towards The Replantation Of Rubber Plants In An Area Where Rubber Trees

depreciation the deduction under Rule 7A(2) is also to be considered similarly? 6) Whether in the light of the Memo

M/S.APPOLO TYRES LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

depreciation of Gurgaon building. 2.1 The substantial questions read as follows: “1) Whether on the facts and in the circumstances

PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

DEPRECIATION OF THE APPELLANT I.T.A. No.193/12 & Conn. Cases -:32:- APPENDIX OF ITA NO.206/2013 PETITIONER'S/S' ANNEXURES ANNEXURE A TRUE

M/S.PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

DEPRECIATION OF THE APPELLANT I.T.A. No.193/12 & Conn. Cases -:32:- APPENDIX OF ITA NO.206/2013 PETITIONER'S/S' ANNEXURES ANNEXURE A TRUE

PTL ENTERPRISES LTD. vs. THE DEPUTY COMMISSONER OF INCOME TX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

DEPRECIATION OF THE APPELLANT I.T.A. No.193/12 & Conn. Cases -:32:- APPENDIX OF ITA NO.206/2013 PETITIONER'S/S' ANNEXURES ANNEXURE A TRUE

M/S PTL ENTERPRISES LTD., vs. THE DEPUTY COMMISSIONER OF INCOME-TAX,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

DEPRECIATION OF THE APPELLANT I.T.A. No.193/12 & Conn. Cases -:32:- APPENDIX OF ITA NO.206/2013 PETITIONER'S/S' ANNEXURES ANNEXURE A TRUE

M/S.PTL ENTERPRISES LTD. (FORMERLY PREMIER TYRES LTD) vs. THE ASSISTNAT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),RANGE-2, ERNAKULAM

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

DEPRECIATION OF THE APPELLANT I.T.A. No.193/12 & Conn. Cases -:32:- APPENDIX OF ITA NO.206/2013 PETITIONER'S/S' ANNEXURES ANNEXURE A TRUE