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639 results for “depreciation”+ Section 22clear

Sorted by relevance

Mumbai3,062 Delhi2,971 Bangalore1,192 Chennai958 Kolkata639 Ahmedabad446 Hyderabad243 Jaipur226 Pune156 Raipur153 Chandigarh143 Karnataka113 Indore99 Surat89 Amritsar73 Visakhapatnam68 Lucknow58 Cochin56 SC50 Rajkot46 Ranchi45 Cuttack41 Nagpur36 Guwahati34 Jodhpur32 Telangana31 Kerala16 Dehradun15 Panaji10 Calcutta9 Agra8 Varanasi6 Allahabad4 Patna4 Jabalpur2 Gauhati2 Rajasthan2 MADAN B. LOKUR S.A. BOBDE1 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 ASHOK BHAN DALVEER BHANDARI1 A.K. SIKRI N.V. RAMANA1 Tripura1

Key Topics

Section 143(3)104 Addition to Income59 Section 80I56 Depreciation45 Disallowance45 Section 26338 Section 14A36 Section 115J36 Deduction36 Section 147

ACIT, CIRCLE - 15(1), KOLKATA , KOLKATA vs. M/S. ABCI INFRASTRUCTURES PVT. LTD., , KOLKATA

Appeal is dismissed

ITA 1084/KOL/2018[2012-13]Status: DisposedITAT Kolkata10 Jan 2020AY 2012-13

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year: 2012-13

depreciation disallowance. This first substantive grievance is rejected. 6. Next comes section 2(22)(e) deemed dividend addition of ₹1,22

JCIT (OSD), CIR- 11(1), , KOLKATA vs. M/S. GOBIND SUGAR MILLS LTD. , KOLKATA

In the result, appeal of the assessee is allowed for statistical purposes

ITA 235/KOL/2023[2020-21]Status: DisposedITAT Kolkata26 Jul 2023AY 2020-21

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

Shri Ankit Goel, A/R

Showing 1–20 of 639 · Page 1 of 32

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For Appellant:

For Respondent: Shri Abhijit Kundu, CIT D/R

Section 115BSection 143(1)(a)Section 250Section 32(1)(iia)

22,41,198/- upto Assessment Year 2019-20 and was allowed as per the provisions of Section 32(1)(iia) of the Act. In order to comply with the conditions specified in Section 115BAA of the Act, the assessee adjusted the amount of fixed assets by adding back the additional depreciation

MANAV KUMAR SARAF,KOLKATA vs. A.C.I.T.,CIRCLE-37, KOLKATA

In the result, the appeal filed by the assessee is partly allowed

ITA 340/KOL/2020[2013-14]Status: DisposedITAT Kolkata23 Apr 2021AY 2013-14

Bench: Shri P.M. Jagtap, Vice-

Section 143(1)Section 2(22)(e)Section 24b

depreciation disallowance Rs.76,401/- on motor car, disallowance of motor car maintenance Rs.38,800/- made by AO”. 4. As regards the issue raised in Ground No. 1 relating to the addition of Rs.5,10,590/- made on account of deemed dividend under section 2(22

SECOND VIVEKANANDA BRIDGE TOLLYWAYCO.PVT. LTD.,KOLKATA vs. DCIT, CIR-2(2), KOLKATA, KOLKATA

Appeal is partly allowed accordingly

ITA 19/KOL/2017[2012-13]Status: DisposedITAT Kolkata11 Jul 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2012-13 Second Vivekananda V/S. Dcit, Circle-2(2), Bridge Tollway Co. Pvt. Aayakar Bhawan, P-7, Ltd., Block Gp, Sector-V, Chowringhee Square, Salt Lake Electronics Kolkata-69 Complex, Kolkata-91 [Pan No.Aahcs 8573 Q] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S. Rudra, Advocate अपीलाथ" क" ओर से/By Appellant Shri G. Hangshing, Cit-Dr ""यथ" क" ओर से/By Respondent 21-06-2018 सुनवाई क" तार"ख/Date Of Hearing 11-07-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Calls Into Question The Commissioner Of Income Tax (Appeals)-1, Kolkata’S Order Dated 04.11.2016 Passed In Case No.1221/Cit(A)-1/C-2(2)/2015-16 Upholding Assessing Officer’S Action Disallowing Its Depreciation Claimed Of ₹41,99,22,054 In Respect Of Licence To Collect The Toll Revenue Of The Second Vivekananda Bridge (Treated As The Relevant Intangible Asset) & Disallowing Leave Encashment Provision Of ₹1,84,562/- U/S 43B(F) In Assessment Order Dated 11.05.2015, Involving Proceeding U/S 143(3) Of The Income Tax Act, 1961; In Short As ‘The Act’. 2. We Come To Former Issue Of Depreciation Disallowance In Respect Of Assessee’S Licence To Collect Toll Charges On The Second Vivekananda Bridge.

Section 143(3)Section 32(1)(ii)Section 43B

section 32(1)(ii) of the Act. The A.O held that it was not be eligible for claiming Depreciation on the WDV of the intangible assets, and disallowed the appellant's claim for Depreciation of Rs.41,99,22

XL ENTERPRISES LTD.,KOLKATA vs. ITO, WARD - 12(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2105/KOL/2019[2012-13]Status: DisposedITAT Kolkata23 Mar 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133(6)Section 2(22)(e)

depreciation as per the Income Tax Act and therefore the said amount of 3 I.T.A. No. 2105/Kol/2019 Assessment Year: 2012-13 M/s XL Enterprises. Ltd. accumulated profit is not the correct amount of accumulated profit for the purpose of section 2(22

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, CIR-28/KOL, KOLKATA

In the result, appeal of the assessee is dismissed

ITA 475/KOL/2023[2011-12]Status: DisposedITAT Kolkata07 Feb 2024AY 2011-12

Bench: Shri Sanjay Garg & Dr. Manish Borad

For Appellant: Shri Somnath Banerjee, AdvocateFor Respondent: Shri B. K. Singh, JCIT, Sr. DR

Section 143(1)Section 143(3)Section 147Section 148Section 154Section 22Section 32

section 22 to 27 of the Act can be allowed. Hence, the depreciation is not available under these sections. The contention

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 336/KOL/2023[2013-14]Status: DisposedITAT Kolkata05 Feb 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Somnath Banerjee, AdvocateFor Respondent: Shri B. K. Singh, JCIT, Sr. DR

Section 143(3)Section 147

section 22 to 27 of the Act can be allowed. Hence, the depreciation is not available under these sections. The contention

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 335/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Feb 2024AY 2010-11

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Somnath Banerjee, AdvocateFor Respondent: Shri B. K. Singh, JCIT, Sr. DR

Section 143(3)Section 147

section 22 to 27 of the Act can be allowed. Hence, the depreciation is not available under these sections. The contention

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 337/KOL/2023[2016-17]Status: DisposedITAT Kolkata05 Feb 2024AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Somnath Banerjee, AdvocateFor Respondent: Shri B. K. Singh, JCIT, Sr. DR

Section 143(3)Section 147

section 22 to 27 of the Act can be allowed. Hence, the depreciation is not available under these sections. The contention

RAJATGIRI OIL INDUSTRIES,KOLKATA vs. ACIT, KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 334/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Feb 2024AY 2009-10

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Somnath Banerjee, AdvocateFor Respondent: Shri B. K. Singh, JCIT, Sr. DR

Section 143(3)Section 147

section 22 to 27 of the Act can be allowed. Hence, the depreciation is not available under these sections. The contention

CAROLINA FOOD AND INDUSTRIES PRIVATE LIMITED ,KOLKATA vs. DCIT, CIRCLE - 10(1) , KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2625/KOL/2018[2015-16]Status: DisposedITAT Kolkata09 Sept 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

section 32(1). The ld. Counsel also submitted that consequent to scheme of amalgamation, the assessee has filed a revised return of income for A.Y. 2015-16, and claimed depreciation of Rs.6,24,73,357/- on opening written down value of block of assets including depreciation of Rs.6,22

OBEROI HOTELS PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE -8, KOLKATA, KOLKATA

In the result, assessee’s appeals in ITA Nos

ITA 1030/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Oct 2015AY 2008-2009

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri R. N. Bajoria, Sr. Advocate &For Respondent: Shri Debasish Roy, JCIT, Sr. DR

Section 143(3)Section 14A

section 41(2) of the Income-tax Act necessitate the keeping of records of depreciation already availed of by each asset eligible for depreciation. In order to simplify the existing cumbersome provisions, the Amending Act has introduced a system of allowing depreciation on block of assets. This will mean the calculation lump sum amount of depreciation for the entire block

DCIT, CIRCLE -8, KOLKATA, KOLKATA vs. M/S. OBEROI HOTELS PVT. LTD., KOLKATA

In the result, assessee’s appeals in ITA Nos

ITA 1041/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Oct 2015AY 2008-2009

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri R. N. Bajoria, Sr. Advocate &For Respondent: Shri Debasish Roy, JCIT, Sr. DR

Section 143(3)Section 14A

section 41(2) of the Income-tax Act necessitate the keeping of records of depreciation already availed of by each asset eligible for depreciation. In order to simplify the existing cumbersome provisions, the Amending Act has introduced a system of allowing depreciation on block of assets. This will mean the calculation lump sum amount of depreciation for the entire block

JCIT(OSD), CIRCLE - 8, KOLKATA, KOLKATA vs. M/S. OBEROI HOTELS PVT. LTD., KOLKATA

In the result, assessee’s appeals in ITA Nos

ITA 233/KOL/2012[2007-08]Status: DisposedITAT Kolkata15 Oct 2015AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri R. N. Bajoria, Sr. Advocate &For Respondent: Shri Debasish Roy, JCIT, Sr. DR

Section 143(3)Section 14A

section 41(2) of the Income-tax Act necessitate the keeping of records of depreciation already availed of by each asset eligible for depreciation. In order to simplify the existing cumbersome provisions, the Amending Act has introduced a system of allowing depreciation on block of assets. This will mean the calculation lump sum amount of depreciation for the entire block

OBEROI HOTELS PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE - 8, KOLKATA, KOLKATA

In the result, assessee’s appeals in ITA Nos

ITA 230/KOL/2012[2007-08]Status: DisposedITAT Kolkata15 Oct 2015AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri R. N. Bajoria, Sr. Advocate &For Respondent: Shri Debasish Roy, JCIT, Sr. DR

Section 143(3)Section 14A

section 41(2) of the Income-tax Act necessitate the keeping of records of depreciation already availed of by each asset eligible for depreciation. In order to simplify the existing cumbersome provisions, the Amending Act has introduced a system of allowing depreciation on block of assets. This will mean the calculation lump sum amount of depreciation for the entire block

M/S MEDI DRIPS CARRIES PVT. LTD.,KOLKATA vs. ITO, WD-12(4), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is dismissed

ITA 471/KOL/2014[2008-2009]Status: DisposedITAT Kolkata08 Mar 2017AY 2008-2009

Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.471/Kol/2014 ("नधा"रण वष" /Assessment Year:2008-2009) M/S Medi Drips Carries Pvt. Ltd Vs. Ito, Ward-12(4), 8Th Floor, R.No.818, P-7, Chowringhee Square, 4, Synagogue Street, Aayakar Bhawan, Kolkata-700001 Kolkata-700069 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aabcm 8139 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri Ashish Rustogi, Aca Revenue By : Shri Saurav Kumar, Jcit सुनवाई क" तार"ख / Date Of Hearing : 01/03/2017 घोषणा क" तार"ख/Date Of Pronouncement 08/03/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee Pertaining To Assessment Year 2008-09, Is Directed Against The Order Passed By Ld. Cit(A)-Xii, Kolkata, In Appeal No.490/Xii/12(4)/10-11, Dated 11.11.2013, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 28.12.2010. 2. The Said Captioned Appeal Filed By The Assessee Is Time Barred By Four Days. The Assessee Filed The Petition For Condonation Of Delay & Expressed The Reasons Of Delay. After Verification Of Petition We Found That There Was A Reasonable Cause For Four Days Delay In Filing The Appeal. Even Ld Dr Did Not Object To Condone The Delay. Therefore, We Condone The Delay & Admit The Appeal For Hearing. 3. Brief Facts Of The Case Qua The Assessee Are That The Assessee Company Filed Its Return Of Income On 30.09.2008. Subsequently The 2 M/S Medi Drips Carries Pvt. Ltd. Assessee Company Filed Its Revised Return Of Income On 9-12-2008

For Appellant: Shri Ashish Rustogi, ACAFor Respondent: Shri Saurav Kumar, JCIT

Section 115Section 115JSection 143(3)

Depreciation method Rs.5,54,25,156/- Assessed book profit as per section 115JB Rs.2,22,89,407/- 4. Aggrieved from

V2 RETAIL LTD.,KOLKATA vs. DCIT, CIR-10, KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 1174/KOL/2014[2010-2011]Status: DisposedITAT Kolkata22 Nov 2017AY 2010-2011

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 32(1)(iia)

section 32(1)(iia) of the Act. We are in complete agreement with the arguments advanced by the Ld. DR. Needless to mention that the assessee is entitled for the benefit of having its written down value increased due to additional depreciation getting disallowed. The Ld. AO is directed to rework the written down value accordingly and give benefit

ACIT, CIRCLE - 2(2), KOLKATA, KOLKATA vs. M/S. WEST BENGAL STATE ELECTRICITY DISTRIBUTION CO. LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed, while the appeal of the assessee is allowed

ITA 386/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Dec 2019AY 2012-13

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

Section 14ASection 32(1)(iia)

depreciation under section 32(1)(iia). Ground no 1 & 2 of the assessee’s appeal for A.Y. 2011- 12 are accordingly allowed”. 4. It is also observed that the issue relating to the deletion by the ld. CIT(Appeals) of the addition made by the Assessing Officer on account of ERPC charges was also decided by the Tribunal dated October

WEST BENGAL STATE ELECTRICITY DISTRIBUTION CO. LTD.,KOLKATA vs. DCIT, CIRCLE - 2(2), KOLKATA , KOLKATA

In the result, the appeal of the Revenue is dismissed, while the appeal of the assessee is allowed

ITA 150/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Dec 2019AY 2012-13

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

Section 14ASection 32(1)(iia)

depreciation under section 32(1)(iia). Ground no 1 & 2 of the assessee’s appeal for A.Y. 2011- 12 are accordingly allowed”. 4. It is also observed that the issue relating to the deletion by the ld. CIT(Appeals) of the addition made by the Assessing Officer on account of ERPC charges was also decided by the Tribunal dated October

DCIT, CIRCLE-6(1), KOLKATA, KOLKATA vs. M/S NATIONAL ENGINEERING INDUSTRIES LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1791/KOL/2017[2013-14]Status: DisposedITAT Kolkata28 Dec 2018AY 2013-14

Bench: Shri J. Sudhakar Reddy, Am & Shri A.T. Varkey, Jm]

22, Kolkata dated 11.05.2017 for AY 2013-14. 2. Grounds of appeal of the assessee are as under: “1. Whether on the facts and circumstances of the case, the Ld. CIT(A) has erred in law in deleting the upward adjustment of Rs. 1,28,07,543/- ignoring provisions of section 92CA(3) of the I.T. Act. 2. Whether