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25 results for “depreciation”+ Section 10A(2)(ia)clear

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Key Topics

Section 115J34Section 80I34Section 143(3)28Deduction20Section 10A17Section 14A16Depreciation15Section 4012Disallowance11Section 148

ACIT, CIRCLE - 7, KOLKATA vs. HUTCHISON TELECOM EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 343/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

IA was originally inserted by the Finance (No.2) Act, 1991 w.e.f. April 1, 1991, which was subsequently divided into section 80IA and 80IB by the Finance Act, 1999 w.e.f. April 1, 2000. Clause (ii) of sub-section (4) of amended section 80IA reads as under: ITA No.356, 343, 357, 377/Kol/2009, 485, 482/Kol/2010, 673/K/11 & 431/K/12 Hutchison Telcom East Ltd. Vs. ACIT/DCIT/Cir/Rng-07Kol

M/S VODAFONE EAST LIMITED (FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. ACIT, CIR-7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

Showing 1–20 of 25 · Page 1 of 2

10
Set Off of Losses10
Section 1158
ITA 431/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Dec 2017AY 2008-2009

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

IA was originally inserted by the Finance (No.2) Act, 1991 w.e.f. April 1, 1991, which was subsequently divided into section 80IA and 80IB by the Finance Act, 1999 w.e.f. April 1, 2000. Clause (ii) of sub-section (4) of amended section 80IA reads as under: ITA No.356, 343, 357, 377/Kol/2009, 485, 482/Kol/2010, 673/K/11 & 431/K/12 Hutchison Telcom East Ltd. Vs. ACIT/DCIT/Cir/Rng-07Kol

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 673/KOL/2011[2007-08]Status: DisposedITAT Kolkata15 Dec 2017AY 2007-08

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

IA was originally inserted by the Finance (No.2) Act, 1991 w.e.f. April 1, 1991, which was subsequently divided into section 80IA and 80IB by the Finance Act, 1999 w.e.f. April 1, 2000. Clause (ii) of sub-section (4) of amended section 80IA reads as under: ITA No.356, 343, 357, 377/Kol/2009, 485, 482/Kol/2010, 673/K/11 & 431/K/12 Hutchison Telcom East Ltd. Vs. ACIT/DCIT/Cir/Rng-07Kol

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 485/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

IA was originally inserted by the Finance (No.2) Act, 1991 w.e.f. April 1, 1991, which was subsequently divided into section 80IA and 80IB by the Finance Act, 1999 w.e.f. April 1, 2000. Clause (ii) of sub-section (4) of amended section 80IA reads as under: ITA No.356, 343, 357, 377/Kol/2009, 485, 482/Kol/2010, 673/K/11 & 431/K/12 Hutchison Telcom East Ltd. Vs. ACIT/DCIT/Cir/Rng-07Kol

DCIT, CIRCLE - 7, KOLKATA, KOLKATA vs. VODAFONE ESSAR EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 482/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

IA was originally inserted by the Finance (No.2) Act, 1991 w.e.f. April 1, 1991, which was subsequently divided into section 80IA and 80IB by the Finance Act, 1999 w.e.f. April 1, 2000. Clause (ii) of sub-section (4) of amended section 80IA reads as under: ITA No.356, 343, 357, 377/Kol/2009, 485, 482/Kol/2010, 673/K/11 & 431/K/12 Hutchison Telcom East Ltd. Vs. ACIT/DCIT/Cir/Rng-07Kol

ACIT, CIRCLE - 7, KOLKATA vs. VODAFONE ESSAR EAST LTD., KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 377/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

IA was originally inserted by the Finance (No.2) Act, 1991 w.e.f. April 1, 1991, which was subsequently divided into section 80IA and 80IB by the Finance Act, 1999 w.e.f. April 1, 2000. Clause (ii) of sub-section (4) of amended section 80IA reads as under: ITA No.356, 343, 357, 377/Kol/2009, 485, 482/Kol/2010, 673/K/11 & 431/K/12 Hutchison Telcom East Ltd. Vs. ACIT/DCIT/Cir/Rng-07Kol

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. ADDL. CIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 357/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

IA was originally inserted by the Finance (No.2) Act, 1991 w.e.f. April 1, 1991, which was subsequently divided into section 80IA and 80IB by the Finance Act, 1999 w.e.f. April 1, 2000. Clause (ii) of sub-section (4) of amended section 80IA reads as under: ITA No.356, 343, 357, 377/Kol/2009, 485, 482/Kol/2010, 673/K/11 & 431/K/12 Hutchison Telcom East Ltd. Vs. ACIT/DCIT/Cir/Rng-07Kol

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. JCIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 356/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

IA was originally inserted by the Finance (No.2) Act, 1991 w.e.f. April 1, 1991, which was subsequently divided into section 80IA and 80IB by the Finance Act, 1999 w.e.f. April 1, 2000. Clause (ii) of sub-section (4) of amended section 80IA reads as under: ITA No.356, 343, 357, 377/Kol/2009, 485, 482/Kol/2010, 673/K/11 & 431/K/12 Hutchison Telcom East Ltd. Vs. ACIT/DCIT/Cir/Rng-07Kol

ACIT, LTU - 2, KOLKATA , KOLKATA vs. M/S. UCO BANK, KOLKATA

In the result, appeal of the Revenue is dismissed

ITA 585/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jun 2020AY 2011-12

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am Vs. M/S Uco Bank Acit, Ltu-2, Kolkata 10, Btm, Sarani, Kolkata – 700001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacu3561B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Vijay Shankar, CITFor Respondent: Shri D. S. Damle, FCA
Section 115JSection 143(3)Section 14ASection 211Section 40

ia) of the Act. Therefore, grounds raised by the Revenue are dismissed. 8. Ground Nos.3 to 5 relates to disallowance of Rs.31,35,91,170/- made by the Assessing Officer u/s 14A r.w.r 8D of the Rules. 5 M/s UCO Bank 9. When this appeal was called out for hearing, learned counsel for the assessee invited our attention

ACIT, LTU - 2, KOLKATA , KOLKATA vs. M/S. UCO BANK, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 584/KOL/2018[2010-11]Status: DisposedITAT Kolkata11 Dec 2019AY 2010-11

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 143(3)Section 14ASection 201Section 40

ia). Ground No. 1 of the Revenue’s appeal is accordingly dismissed. 5. Grounds No. 3 to 5 involve a common issue relating to the deletion by the ld. CIT(Appeals) of the disallowance of Rs.36,60,39,331/- made by the Assessing Officer under section 14A of the Income Tax Act, 1961 read with Rule 8D of the Income

MEGA ENGINEERS & BUILDERS,PORT BLAIR vs. DCIT, CIR. 3(2) , PORT BLAIR

In the result, the appeal of assessee is allowed

ITA 312/KOL/2024[2017-18]Status: DisposedITAT Kolkata09 Oct 2024AY 2017-18

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 194C

ia). Ground No. 1 of the Revenue’s appeal is accordingly dismissed. 5. Grounds No. 3 to 5 involve a common issue relating to the deletion by the ld. CIT(Appeals) of the disallowance of Rs.36,60,39,331/- made by the Assessing Officer under section 14A of the Income Tax Act, 1961 read with Rule 8D of the Income

I.T.O WD - 2(3),KOLKATA., KOLKATA vs. M/S LAST PEAK DATA PVT LTD., KOLKATA

In the result the appeal of the revenue is dismissed

ITA 154/KOL/2013[2009-10]Status: DisposedITAT Kolkata30 Oct 2015AY 2009-10

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]

For Appellant: Shri Vasant SubramanyanFor Respondent: Shri Niraj Kumar, CIT(DR)
Section 10ASection 10BSection 115JSection 14

IA. 83[(10) Where a deduction under this section is claimed and allowed in respect of profits of any of the specified business, referred to in clause (c) of sub-section (8) of section 35AD, for any assessment year, no deduction shall be allowed under the ITA Nos.154&155/Kol/2013 – M/s. Lat Peak Data Pvt.Ltd.. A./Y.2009-10 7 provisions

D.C.I.T./A.C.I.T., CIRCLE-3(2), GANGTOK, SIKKIM, GANGTOK vs. M/S UNICORN INDUSTRIES, SIKKIM

Appeals are allowed

ITA 1963/KOL/2016[2008-09]Status: DisposedITAT Kolkata31 Aug 2018AY 2008-09

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I

depreciation details qua section 80IC deduction of ₹436,98,608/-. Its manufacturing unit as per records was at Khasra (No.786/1064; opposite Nayabazar, Majhigaon, Jorethang, Sikkim). 6. The Assessing Officer then issued a detailed show cause notice dated 05.03.2015 inter alia spelling out various clarification(s) sought from the taxpayer. Both the Learned Departmental Representatives are very fair in informing

D.C.I.T./A.C.I.T., CIRCLE-3(2), GANGTOK, GANGTOK vs. M/S UNICORN INDUSTRIES, SIKKIM

Appeals are allowed

ITA 1962/KOL/2016[2007-08]Status: DisposedITAT Kolkata31 Aug 2018AY 2007-08

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I

depreciation details qua section 80IC deduction of ₹436,98,608/-. Its manufacturing unit as per records was at Khasra (No.786/1064; opposite Nayabazar, Majhigaon, Jorethang, Sikkim). 6. The Assessing Officer then issued a detailed show cause notice dated 05.03.2015 inter alia spelling out various clarification(s) sought from the taxpayer. Both the Learned Departmental Representatives are very fair in informing

D.C.I.T./A.C.I.T., CIRCLE-3(2), GANGTOK, SIKKIM, GANGTOK vs. M/S UNICORN INDUSTRIES, SIKKIM

Appeals are allowed

ITA 1965/KOL/2016[2011-12]Status: DisposedITAT Kolkata31 Aug 2018AY 2011-12

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I

depreciation details qua section 80IC deduction of ₹436,98,608/-. Its manufacturing unit as per records was at Khasra (No.786/1064; opposite Nayabazar, Majhigaon, Jorethang, Sikkim). 6. The Assessing Officer then issued a detailed show cause notice dated 05.03.2015 inter alia spelling out various clarification(s) sought from the taxpayer. Both the Learned Departmental Representatives are very fair in informing

D.C.I.T./A.C.I.T., CIRCLE-3(2), GANGTOK, SIKKIM, GANGTOK vs. M/S UNICORN INDUSTRIES, SIKKIM

Appeals are allowed

ITA 1964/KOL/2016[2009-10]Status: DisposedITAT Kolkata31 Aug 2018AY 2009-10

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I

depreciation details qua section 80IC deduction of ₹436,98,608/-. Its manufacturing unit as per records was at Khasra (No.786/1064; opposite Nayabazar, Majhigaon, Jorethang, Sikkim). 6. The Assessing Officer then issued a detailed show cause notice dated 05.03.2015 inter alia spelling out various clarification(s) sought from the taxpayer. Both the Learned Departmental Representatives are very fair in informing

ACIT, CIR-3(2), GANGTOK, SIKKIM, SIKKIM vs. M/S UNICORN INDUSTRIES,, SIKKIM

Appeal is partly allowed in above terms

ITA 48/KOL/2016[2010-2011]Status: DisposedITAT Kolkata25 Jan 2019AY 2010-2011

Bench: Sri S.S. Godara & Sri M. Balaganesh) Assessment Year: 2010-11

Section 142(1)Section 143(3)Section 148Section 80I

depreciation details qua section 80IC deduction of ₹436,98,608/-. Its manufacturing unit as per records was at Khasra (No.786/1064; opposite Nayabazar, Majhigaon, Jorethang, Sikkim). 6. The Assessing Officer then issued a detailed show cause notice dated 05.03.2015 inter alia spelling out various clarification(s) sought from the taxpayer. Both the Learned 3 Assessment Year: 2010-11 M/s. Unicorn Industries

ALLAHABAD BANK,KOLKATA vs. ADD.CIT,RANGE-6, KOLKATA, KOLKATA

In the result the appeal of the revenue is dismissed

ITA 1199/KOL/2012[2008-2009]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-2009

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2008-09

For Appellant: Shri Barun Kumar Ghosh & Shri Piyush Dey, FCAFor Respondent: Shri Rajat Subhra Biswas, CIT(DR)
Section 28Section 36Section 36(1)Section 36(1)(viia)

ia), the Assessee is able to produce the necessary challans in respect of amount of expenditure of Rs. 96,38,368/-. The Assessee was however unable to produce the TDS challans in respect of payment of Rs. 2,20,94,366 ( Rs. 3,17,32,734 - Rs. 96,38,368). 29. The CIT(A) allowed claim of the Assessee

ACIT, CIT-2(1), KOLKATA, KOLKATA vs. M/S BNK E SOLUTION PVT. LTD., KOLKATA

In the result, the appeal by the Revenue is dismissed and the C

ITA 1613/KOL/2016[2006-07]Status: DisposedITAT Kolkata19 May 2017AY 2006-07

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am]

For Appellant: Shri D.S.Damle, FCAFor Respondent: Shri Banibrata Dutta, Addl. CIT(DR)
Section 10ASection 143(3)Section 147Section 148Section 70(1)Section 72

section 10A of the Act was deduction provision and he accordingly computed the deduction u/s 10A of the Act as follows :- “ Since no divisible income is assessed after set off of brought forward business loss, brought forward unabsorbed depreciation and brought forward depreciation, deduction for an amount of Rs.3,22,18,140/- which was erroneously allowed u/s 10A

DCIT, LTU-2, KOLKATA vs. M/S CENTURY PLYBOARDS (I), LTD, KOLKATA

In the result, the appeal of the revenue is dismissed and cross objections of assessee are allowed

ITA 2149/KOL/2019[2014-15]Status: DisposedITAT Kolkata04 Nov 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2014-15

Section 10(34)Section 115JSection 14A

10A of the Act. The case of the assessee is further supported by the decisions of the coordinate Benches of this Tribunal in AT Kearney India (P.) Ltd. v. Addl. CIT (66 SOT 140) [ITAT Delhi] and Zavata India (P.) Ltd. v. ITO (141 ITD 456) (ITAT Hyd] 22. Now adverting to the facts of the present case, we find