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8 results for “depreciation”+ Section 111Aclear

Sorted by relevance

Mumbai46Delhi12Kolkata8Surat2Chennai2Telangana1Hyderabad1Jaipur1Bangalore1

Key Topics

Section 26312Section 143(3)10Section 111A8Section 80P6Section 735Section 142(1)5Capital Gains5Section 80P(2)(a)4Section 80P(2)(d)4Depreciation

DCIT, CIRCLE - 6,, KOLKATA vs. LOKNATH SARAF SECURITIES LTD.,, KOLKATA

In the result, to sum up ITA No

ITA 852/KOL/2008[2003-04]Status: DisposedITAT Kolkata08 Jul 2016AY 2003-04

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 43(5)Section 73

depreciation or capital expenditure on scientific research, the provisions of sub-section (2) of section 72 shall apply in relation to speculation business as they apply in relation to any other business. (4) No loss shall be carried forward under this section for more than eight assessment years immediately succeeding the assessment year for which the loss was first computed

M/S JALAN CEMENT WORKS LTD,KOLKATA vs. C.I.T KOLKATA - I, KOLKATA

In the result, assessee’s appeal stands allowed

ITA 1112/KOL/2013[2008-09]Status: DisposedITAT Kolkata
4
Long Term Capital Gains3
Short Term Capital Gains3
24 Aug 2016
AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09 M/S. Jalan Cement Works V/S. Cit, Kolkata-1 Ltd 2Nd Floor, Room No Aayakar Bhawan, 202, 81, Netji Subhas Road, P-7, Chowringhee Kolkata-700 001 Square, Kolkata- [Pan No.: Aaacj6788R] 700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 263Section 73

depreciation whichever is less is to be reduced. 11. The Ld CIT has raised this issue upon the assessee in his show cause letter and the appellant has duly replied to it. 12. It is pertinent to note that the assessee has, while arguing his appeal before the Hon'ble Tribunal, on 10.8.2016 clearly stated that assessee is not pressing

ANDREW YULE & CO LTD.,KOLKATA vs. PCIT, -2, KOLKATA, KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 798/KOL/2015[2010-2011]Status: DisposedITAT Kolkata07 Dec 2018AY 2010-2011

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 10(38)Section 142(1)Section 143(3)Section 263Section 45

depreciation, the nil income was declared by the assessee. In the assessment completed under section 143(3) vide an order dated 13.03.2013, the total income of the assessee was determined by the Assessing Officer at Rs.7,82,89,048/- after making various additions/disallowances. The record of the said assessment came to be examined by the ld. Principal

GUNJA SAMABAY KRISHI UNNAYAN SAMITY LTD,PURULIA vs. PCIT,, ASANSOL

In the result, the appeal of the assessee is allowed

ITA 110/KOL/2021[2016-17]Status: DisposedITAT Kolkata28 Jun 2022AY 2016-17

Bench: Shri Aby T Varkey & Shri Girish Agrawalassessment Year: 2016-17 Gunja Samabay Krishi Pcit, Asansol Unnayan Samity Ltd. Vill. Gunja, Golbera, P.S. Vs. Joypur, Dist. Purulia, Pin. 723103 Pan: Aabag 2110 M (Appellant) (Respondent)

For Appellant: Shri M. Goenka, CAFor Respondent: Shri Sudipta Guha, CIT, DR
Section 142(1)Section 143(3)Section 263Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(i)

111A of the Act.” 7. Subsequently, the ld. PCIT on examination and verification of assessment record observed that the assessee had earned an amount of Rs. 39,44,212/- as interest income on deposits with Banks namely IDBI, Axis and Bandhan Bank which has been claimed as deduction u/s 80P of the Act. Ld. PCIT arrived at a consideration

SURESH KUMAR PODDAR,KOLKATA vs. I.T.O., WARD - 63(4), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 1542/KOL/2024[2011-2012]Status: DisposedITAT Kolkata06 Mar 2026AY 2011-2012

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 111ASection 132Section 132(1)Section 139(1)Section 144Section 147Section 148Section 153CSection 250Section 250o

111A) of Rs.77,78,970/-, in the shares of Shri Ganesh Spinners Ltd., as unaccounted income of Rs.78,43,330/- and taxing the changed amount of Rs.78,43,330/- at normal tax rates under the head Income from other sources 6. That the Ld. CIT(A), NFAC, erred in law as well as in facts of the case by confirming

KB CAPITAL MARKETS (P) LTD.,KOLKATA vs. D.C.I,.T CIR - 6 , KOLKATA., KOLKATA

In the result, the appeal by the Assessee is partly allowed, while the appeal by the revenue is dismissed

ITA 1726/KOL/2012[2008-2009]Status: DisposedITAT Kolkata13 May 2016AY 2008-2009

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 1882/Kol/2012 Assessment Year : 2008-09

For Appellant: Shri D.S.Damle, FCAFor Respondent: Shri Rajat Subhra. Biswas, CIT(DR) &
Section 10Section 111ASection 14ASection 94(7)

DEPRECIATION(AS PER ACCO 11,47,217.00 Expenses disallowed u/s 14A 825,00,965.00 Dividend Stripping u/s 94(7) 37,924.00 15,14,479.00 BUSINESS INCOME 226,57,496.00 CAPITAL GAINS TOTAL CAPITAL GAINS 1089,05,015.00 LONG TERM CAPITAL GAINS (EXEMPT U/s 10) 825,00,965.00 SHORT TERM CAPITAL GAINS 264,04,050.00 TAXABLE AT SPECIAL RATE

DCIT CIR - 6,KOLKATA., KOLKATA vs. M/S K.B. CAPITAL MARKETS LTD., KOLKATA

In the result, the appeal by the Assessee is partly allowed, while the appeal by the revenue is dismissed

ITA 1882/KOL/2012[2008-2009]Status: DisposedITAT Kolkata13 May 2016AY 2008-2009

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 1882/Kol/2012 Assessment Year : 2008-09

For Appellant: Shri D.S.Damle, FCAFor Respondent: Shri Rajat Subhra. Biswas, CIT(DR) &
Section 10Section 111ASection 14ASection 94(7)

DEPRECIATION(AS PER ACCO 11,47,217.00 Expenses disallowed u/s 14A 825,00,965.00 Dividend Stripping u/s 94(7) 37,924.00 15,14,479.00 BUSINESS INCOME 226,57,496.00 CAPITAL GAINS TOTAL CAPITAL GAINS 1089,05,015.00 LONG TERM CAPITAL GAINS (EXEMPT U/s 10) 825,00,965.00 SHORT TERM CAPITAL GAINS 264,04,050.00 TAXABLE AT SPECIAL RATE

LALITA STEEL INDUSTRIES (P) LTD,KOLKATA vs. J.C.I.T (OSD) UNDER CIT - IV, KOLKATA

In the result, appeal filed by assessee is allowed for statistical purpose

ITA 539/KOL/2013[2009-10]Status: DisposedITAT Kolkata04 Dec 2015AY 2009-10

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2009-10

Section 111ASection 143(3)

Depreciation of ₹6,90,490/-; (3) Assessee has claimed the expense of ₹52,36,580- against the income under head STCG as stated above but AO disallowed a sum of ₹52,36,580/- as claimed by assessee against STCG showed u/s111A of the Act on the ground that the capital gain is charged to tax at special rate