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645 results for “depreciation”+ Section 30clear

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Key Topics

Section 143(3)95Section 80I66Disallowance61Addition to Income57Depreciation54Deduction44Section 26343Section 115J37Section 14735Section 14A

D.C.I.T CIR - 1,KOLATA, KOLKATA vs. M/S PARIJAT VYAPAAR PVT. LTD., KOLKATA

In the result, Revenue’s appeal is dismissed

ITA 2242/KOL/2013[2009-10]Status: DisposedITAT Kolkata19 Feb 2018AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(3)

section 32A of the Act. The issue before us has been answered by the Hon'ble High Court of Karnataka (supra), so we do not find any infirmity in the order of the Ld. CIT(A) in allowing depreciation @ 30

D.C.I.T CIR - 1,KOLATA, KOLKATA vs. M/S PARIJAT VYAPAAR PVT. LTD., KOLKATA

In the result, Revenue’s appeal is dismissed

ITA 2241/KOL/2013[2008-09]Status: DisposedITAT Kolkata19 Feb 2018AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(3)

Showing 1–20 of 645 · Page 1 of 33

...
32
Section 25030
Section 92C18

section 32A of the Act. The issue before us has been answered by the Hon'ble High Court of Karnataka (supra), so we do not find any infirmity in the order of the Ld. CIT(A) in allowing depreciation @ 30

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

Section 143(3)

30% depreciation, and also on the ground that the higher depreciation is on account of rigorous and hard use of commercial vehicles, in comparison to the stationery and permanently installed machinery. These views, find support in the decision of the Punjab & Haryana High Court in the case of CIT vs. Rakesh Jain [2013] 350 ITR 230 (P&J). Therefore, taking

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

depreciation of Rs. 37,35,12,000.00 while computing the book profit under section 115JB of the Act. 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. AYs 04-05 to 08-09 Page 21 30

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

depreciation of Rs. 37,35,12,000.00 while computing the book profit under section 115JB of the Act. 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. AYs 04-05 to 08-09 Page 21 30

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

depreciation of Rs. 37,35,12,000.00 while computing the book profit under section 115JB of the Act. 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. AYs 04-05 to 08-09 Page 21 30

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

depreciation of Rs. 37,35,12,000.00 while computing the book profit under section 115JB of the Act. 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. AYs 04-05 to 08-09 Page 21 30

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

depreciation of Rs. 37,35,12,000.00 while computing the book profit under section 115JB of the Act. 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. AYs 04-05 to 08-09 Page 21 30

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

depreciation of Rs. 37,35,12,000.00 while computing the book profit under section 115JB of the Act. 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. AYs 04-05 to 08-09 Page 21 30

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

depreciation of Rs. 37,35,12,000.00 while computing the book profit under section 115JB of the Act. 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. AYs 04-05 to 08-09 Page 21 30

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

depreciation of Rs. 37,35,12,000.00 while computing the book profit under section 115JB of the Act. 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. AYs 04-05 to 08-09 Page 21 30

ACIT, CIRCLE - 12(2), , KOLKATA vs. M/S. PHILIPS INDIA LIMITED, KOLKATA

In the result, Ground No. 3 is Allowed

ITA 2418/KOL/2018[2009-10]Status: DisposedITAT Kolkata22 Aug 2023AY 2009-10

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 143(3)Section 263

depreciation @ 30%. The appeal filed by the assessee is allowed. ITA No. 2418/KOL/2018. Page 5 of 8 I.T.A. Nos.: 2097 & 2418/KOL/2018 Assessment Year: 2009-10 M/s. Philips India Limited (Earlier known as Philips Electronics India Limited). 7. The only issue raised by the Revenue is against the order of Ld. CIT(A) deleting the addition as made

PHILIPS INDIA LIMITED (EARLIER KNOWN AS PHILIPS ELECTRONICS INDIA LIMITED),KOLKATA vs. ACIT, CIRCLE - 12(2), , KOLKATA

In the result, Ground No. 3 is Allowed

ITA 2097/KOL/2018[2009-10]Status: DisposedITAT Kolkata22 Aug 2023AY 2009-10

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 143(3)Section 263

depreciation @ 30%. The appeal filed by the assessee is allowed. ITA No. 2418/KOL/2018. Page 5 of 8 I.T.A. Nos.: 2097 & 2418/KOL/2018 Assessment Year: 2009-10 M/s. Philips India Limited (Earlier known as Philips Electronics India Limited). 7. The only issue raised by the Revenue is against the order of Ld. CIT(A) deleting the addition as made

JHA EDUCATIONAL TRUST ,KOLKATA vs. ITO(EXEMPTION), WARD - 1(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 320/KOL/2018[2009-10]Status: DisposedITAT Kolkata29 Nov 2019AY 2009-10

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 10Section 11Section 11(5)Section 12ASection 148Section 80GSection 80G(5)

30 to section 43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery

D.C.I.T, CIR-3 KOLKATA, KOLKATA vs. M/S BARJORA STEEL & RE-ROLLING MILLS PVT. LTD., KOLKATA

In the result, appeal is treated as partly allowed for statistical purpose

ITA 1517/KOL/2013[2006-07]Status: DisposedITAT Kolkata06 Apr 2016AY 2006-07

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 1517/Kol/2013 Assessment Year : 2006-07

For Appellant: David Z.Chowngthu, JCITFor Respondent: Shri Ashoke Mukherjee, FCA

section 32 and Rule 5, depreciation is allowable @ 80% on such moulds. However, the appellant claimed only 30%. Therefore, the A.O. was not justified

A.C.I.T CIR - 30,KOLKATA, KOLKATA vs. M/S BELLS ADVERTISING SYNDICATES, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 395/KOL/2013[2007-08]Status: DisposedITAT Kolkata10 Feb 2016AY 2007-08

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

Section 194CSection 40

30 % respectively against A.O's rate of 15% on the said assets which was based on depreciation chart. 9. We have heard the arguments of both the sides and also perused the relevant material available on record. As rightly submitted by the ld. Counsel for the assessee, Ground No. 1 raised by the Revenue in this appeal is virtually infructuous

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]

Section 92C

section 92CA(3) of the I.T. Act. 2. Whether on the facts and circumstances of the case, the Ld. CIT(A) has erred in treating the service charges as business income instead of house property income and allowing deduction of expenses and depreciation instead of deduction of 30

VIDYA BHARATI SOCIETY FOR EDUCATION & SCIENTIFIC ADVANCEMENT,KOLKATA vs. ACIT(EXEMPTION) CIRCLE - 1(1), KOLKATA , KOLKATA

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

ITA 2398/KOL/2017[2014-15]Status: DisposedITAT Kolkata10 Jan 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 11Section 12ASection 143(1)

30 to section 43C. That, section 32(1) of the Act provides for depreciation in respect of 12 ITA No. 2397-2398/Kol/2017

M P BIRLA FOUNDATION EDUCATION SOCIETY ,KOLKATA vs. DCIT(E) - 1(1), KOLKATA

In the result, appeals of both the assessees are allowed

ITA 1766/KOL/2019[2012-13]Status: DisposedITAT Kolkata17 Mar 2022AY 2012-13

Bench: Shri Rajpal Yadav & Shri Girish Agrawal]

Section 12ASection 143(3)

30 to section 43C. That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery

M/S. SONA VETS PVT. LTD.,KOLKATA vs. DCIT, CC-2(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 947/KOL/2017[2010-11]Status: DisposedITAT Kolkata17 Oct 2017AY 2010-11

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A No. 947/Kol/2017 Assessment Year : 2010-11 M/S Sona Vets Pvt. Ltd. -Vs- Dcit, Cc-2(1), Kolkata [Pan: Aaecs 0908 G] (Appellant) (Respondent)

For Appellant: Shri A.K.Tulsyan, ARFor Respondent: Shri Goulean Hangshing, CIT DR
Section 132Section 139(1)Section 143(3)Section 153ASection 2(22)(e)Section 263Section 80I

section 143(3) of the Act on 27.3.2015 determining the total income at Rs 8,10,41,760/-. The ld AO denied the benefit of deduction u/s 80IB of the Act to the tune of Rs 3,09,30,242/- and disallowed the same in the 2 3 M/s Sona Vets Pvt. Ltd. A.Yr.2010-11 assessment framed u/s 153A