BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

1,016 results for “depreciation”+ Section 11(2)clear

Sorted by relevance

Mumbai4,747Delhi4,362Bangalore1,731Chennai1,639Kolkata1,016Ahmedabad649Hyderabad425Jaipur343Pune337Karnataka260Chandigarh211Raipur190Surat169Indore143Cochin126Amritsar121Visakhapatnam99Cuttack97Lucknow82SC80Rajkot76Telangana58Jodhpur54Ranchi53Nagpur50Guwahati34Panaji26Dehradun22Patna20Kerala20Allahabad20Agra18Calcutta17Varanasi9Orissa7Punjab & Haryana6Rajasthan6Jabalpur4Gauhati2D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1Tripura1A.K. SIKRI N.V. RAMANA1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 143(3)108Section 80I63Disallowance55Addition to Income46Depreciation42Deduction41Section 14A38Section 14736Section 14831Section 115J

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. I.T.O., WARD - 1(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1123/KOL/2024[2018-2019]Status: DisposedITAT Kolkata15 Oct 2024AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 11Section 143(3)Section 2(15)Section 263

Section 11(6) of the Act by the Finance (NO.2) Act 2014 w.e.f 13 The Institute of Indian Foundrymen, AY 2018-19 01.04.2015 wherein it has been held that up to AY 2015-16 the assessee is entitled to claim the cost of acquisition of fixed asset as application of income and further depreciation thereon in subsequent years. The operative

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO, WARD 1(3), EXEMPTION , KOLKATA

In the result, the appeal of the assessee is allowed

Showing 1–20 of 1,016 · Page 1 of 51

...
30
Section 43B23
Section 25021
ITA 499/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Jun 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

Section 11Section 12ASection 2(15)

Section 11(6) of the Act by the Finance (NO.2) Act 2014 w.e.f 01.04.2015 wherein it has been held that up to AY 2015-16 the assessee is entitled to claim the cost of acquisition of fixed asset as application of income and further depreciation thereon in subsequent years. The operative part is reproduced as under: “2

THE INSTITUTE OF INDIA FOUNDRYMEN,KOLKATA vs. ITO, WARD-1(3),EXEMPT, KOLKATA., KOLKATA

In the result, the appeals of the assessee are allowed

ITA 1230/KOL/2023[2017-18]Status: HeardITAT Kolkata12 Apr 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

Section 11(6) of the Act by the Finance (NO.2) Act 2014 w.e.f 01.04.2015 wherein it has been held that up to AY 2015-16 the assessee is entitled to claim the cost of acquisition of fixed asset as application of income and further depreciation thereon in subsequent years. The operative part is reproduced as under: “2

THE INSTITUTE OF INDIAN FOUNDRYMEN. ,KOLKATA vs. ITO, WARD-1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeals of the assessee are allowed

ITA 1229/KOL/2023[2016-17]Status: HeardITAT Kolkata12 Apr 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

Section 11(6) of the Act by the Finance (NO.2) Act 2014 w.e.f 01.04.2015 wherein it has been held that up to AY 2015-16 the assessee is entitled to claim the cost of acquisition of fixed asset as application of income and further depreciation thereon in subsequent years. The operative part is reproduced as under: “2

THE INSTITUTE OF INDIAN FOUNDRYMEN ,KOLKATA vs. ITO, WARD- 1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeals of the assessee are allowed

ITA 1228/KOL/2023[2015-16]Status: HeardITAT Kolkata12 Apr 2024AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

Section 11(6) of the Act by the Finance (NO.2) Act 2014 w.e.f 01.04.2015 wherein it has been held that up to AY 2015-16 the assessee is entitled to claim the cost of acquisition of fixed asset as application of income and further depreciation thereon in subsequent years. The operative part is reproduced as under: “2

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO,WARD-1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 906/KOL/2023[2014-15]Status: DisposedITAT Kolkata18 Mar 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)

Section 11(6) of the Act by the Finance (NO.2) Act 2014 w.e.f 01.04.2015 wherein it has been held that up to AY 2015-16 the assessee is entitled to claim the cost of acquisition of fixed asset as application of income and further depreciation thereon in subsequent years. The operative part is reproduced as under: “2

INDIAN CHAMBER OF COMMERCE. ,KOLKATA vs. DCIT, CIR-1(1), (EXEMPTION), KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 933/KOL/2023[2013-14]Status: DisposedITAT Kolkata22 Dec 2023AY 2013-14

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)Section 25

Section 11(6) of the Act by the Finance (NO.2) Act 2014 w.e.f 01.04.2015 wherein it has been held that up to AY 2015-16 the assessee is entitled to claim the cost of acquisition of fixed asset as application of income and further depreciation thereon in subsequent years. The operative part is reproduced as under: “2

INDIAN CHAMBER OF COMMERCE,KOLKATA vs. DCIT,CIR-1(1), (EXEMPTION), KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 934/KOL/2023[2014-15]Status: DisposedITAT Kolkata22 Dec 2023AY 2014-15

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)Section 25

Section 11(6) of the Act by the Finance (NO.2) Act 2014 w.e.f 01.04.2015 wherein it has been held that up to AY 2015-16 the assessee is entitled to claim the cost of acquisition of fixed asset as application of income and further depreciation thereon in subsequent years. The operative part is reproduced as under: “2

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

11. This legal dichotomy emerging from the provisions of sub- section (2) of Section 115JB particularly having regard to the first proviso contained therein in case of a banking company, would convince us that machinery provision provided in sub- section (2) of section l15JB of the Act, would be rendered wholly unworkable in such a situation. In a well known

M/S. SAHARA UTSARGA WELFARE SOCIETY ,KOLKATA vs. DCIT(E), CIRCLE - 1 , KOLKATA

In the result, appeal of the assessee is allowed

ITA 1804/KOL/2019[2011-12]Status: DisposedITAT Kolkata08 Jan 2021AY 2011-12

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Shri Satbeer Singh Godara, Hon’Ble) [Virtual Court Hearing] Assessment Years: 2011-12 M/S. Sahara Utsrga Welfare Society…………………….................................………………...…......Appellant Michael Nagar Kalibari Sarani Kolkata – 700 133 [Pan : Aadts 6744 E] Vs. Deputy Commissioner Of Income Tax (E), Circle-1, Kolkata………….........….……....…....Respondent Appearances By: Shri A.K. Tulsiyan, Ca, Appeared On Behalf Of The Assessee. Smt. Ranu Biswas, Addl. Cit, D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : October 21St, 2020 Date Of Pronouncing The Order : January 8Th, 2021 Order Per J. Sudhakar Reddy, Am :-

Section 11Section 11(1)Section 11(2)Section 250

section 11 (2) of the Act. Hence, the question is answered in the the Act. Hence, the question is answered in the affirmative in favour of the assessee against the Revenue. affirmative in favour of the assessee against the Revenue. 23. Resultantly, no interference would be required to be made to the impugned order 23. Resultantly, no interference would

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

11. This legal dichotomy emerging from the provisions of sub- section (2) of Section 115JB particularly having regard to the first 21 Assessment Year: 2010-2011 M/s. UCO Bank proviso contained therein in case of a banking company, would convince us that machinery provision provided in sub-section (2) of section l15JB of the Act, would be rendered wholly unworkable

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

11. This legal dichotomy emerging from the provisions of sub-section (2) of Section 115JB particularly having regard to the first proviso contained therein in case of a banking company, would convince us that machinery provision provided in sub-section (2) of section l15JB of the Act, would be rendered wholly unworkable in such a situation. In a well known

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

11 Accordingly, the loss carried forward and the unabsorbed depreciation remains unaltered in the books of account. For any subsequent years, what is required by section 115JB is loss brought forward or unabsorbed depreciation as per books of account. However, in view of the fact, that no adjustment is made in the books of account, while claiming the unabsorbed depreciation

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

11 Accordingly, the loss carried forward and the unabsorbed depreciation remains unaltered in the books of account. For any subsequent years, what is required by section 115JB is loss brought forward or unabsorbed depreciation as per books of account. However, in view of the fact, that no adjustment is made in the books of account, while claiming the unabsorbed depreciation

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

11 Accordingly, the loss carried forward and the unabsorbed depreciation remains unaltered in the books of account. For any subsequent years, what is required by section 115JB is loss brought forward or unabsorbed depreciation as per books of account. However, in view of the fact, that no adjustment is made in the books of account, while claiming the unabsorbed depreciation

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

11 Accordingly, the loss carried forward and the unabsorbed depreciation remains unaltered in the books of account. For any subsequent years, what is required by section 115JB is loss brought forward or unabsorbed depreciation as per books of account. However, in view of the fact, that no adjustment is made in the books of account, while claiming the unabsorbed depreciation

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

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

11 Accordingly, the loss carried forward and the unabsorbed depreciation remains unaltered in the books of account. For any subsequent years, what is required by section 115JB is loss brought forward or unabsorbed depreciation as per books of account. However, in view of the fact, that no adjustment is made in the books of account, while claiming the unabsorbed depreciation

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

11 Accordingly, the loss carried forward and the unabsorbed depreciation remains unaltered in the books of account. For any subsequent years, what is required by section 115JB is loss brought forward or unabsorbed depreciation as per books of account. However, in view of the fact, that no adjustment is made in the books of account, while claiming the unabsorbed depreciation

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

11 Accordingly, the loss carried forward and the unabsorbed depreciation remains unaltered in the books of account. For any subsequent years, what is required by section 115JB is loss brought forward or unabsorbed depreciation as per books of account. However, in view of the fact, that no adjustment is made in the books of account, while claiming the unabsorbed depreciation

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

11 Accordingly, the loss carried forward and the unabsorbed depreciation remains unaltered in the books of account. For any subsequent years, what is required by section 115JB is loss brought forward or unabsorbed depreciation as per books of account. However, in view of the fact, that no adjustment is made in the books of account, while claiming the unabsorbed depreciation