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5 results for “depreciation”+ Section 35Aclear

Sorted by relevance

Delhi41Mumbai30Bangalore17Chennai11Kolkata5SC4Guwahati2Hyderabad2Panaji2Surat1Chandigarh1Cochin1Karnataka1MADAN B. LOKUR S.A. BOBDE1Ahmedabad1

Key Topics

Section 50C8Section 143(3)4Section 43B4Section 683Addition to Income3Section 2502Section 9282Section 50C(2)2Section 43(6)2Deduction

LANDIS + GYR LIMITED,SOUTH 24 PARGANAS vs. DCIT, CIRCLE - 1, KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA No

ITA 37/KOL/2012[2007-08]Status: DisposedITAT Kolkata03 Aug 2016AY 2007-08

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Rahul Mitra, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR
Section 144C(5)Section 144C(8)Section 43B

depreciation on goodwill in the light of the decision of the Hon’ble Apex Court in the case of NTPC Ltd vs CIT reported in 229 ITR 383 (SC). Respectfully following the ratio laid down in the apex court’s decision in 348 ITR 302 supra, we allow the claim of the assessee and the additional ground raised

M/S LANDIS+GYR LIMITED,,KOLKATA vs. DCIT, CIRCLE -1, KOLKATA, KOLKATA

2
Depreciation2
Penalty2

In the result, the appeals of the assessee in ITA No

ITA 1623/KOL/2012[2008-2009]Status: DisposedITAT Kolkata03 Aug 2016AY 2008-2009

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Rahul Mitra, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR
Section 144C(5)Section 144C(8)Section 43B

depreciation on goodwill in the light of the decision of the Hon’ble Apex Court in the case of NTPC Ltd vs CIT reported in 229 ITR 383 (SC). Respectfully following the ratio laid down in the apex court’s decision in 348 ITR 302 supra, we allow the claim of the assessee and the additional ground raised

TATA CONSUMER PRODUCTS LIMITED,KOLKATA vs. DCIT, CIR.-4(1), KOLKATA

In the result, the appeal for AY 2014-15 is partly allowed

ITA 372/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Sept 2024AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR
Section 250Section 43(6)Section 50CSection 50C(2)Section 928

35a (Mad HC), Hon'ble Madras High Court has held that where the assessee objects to the adoption of stamp duty valuation as deemed sale consid- eration during the assessment proceedings, the AD is duty-bound to make a ref- erence to the DVO to determine the value of the property as per section 50C(2) of the Act. Tata

TATA CONSUMER PRODUCTS LIMITED,KOLKATA vs. DCIT, CIR.-4(1), KOLKATA

In the result, the appeal for AY 2014-15 is partly allowed

ITA 373/KOL/2021[2015-16]Status: DisposedITAT Kolkata17 Sept 2024AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR
Section 250Section 43(6)Section 50CSection 50C(2)Section 928

35a (Mad HC), Hon'ble Madras High Court has held that where the assessee objects to the adoption of stamp duty valuation as deemed sale consid- eration during the assessment proceedings, the AD is duty-bound to make a ref- erence to the DVO to determine the value of the property as per section 50C(2) of the Act. Tata

M/S SATYAM SMELTERS PVT. LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-3(1), KOLKATA

ITA 2445/KOL/2019[2012-13]Status: DisposedITAT Kolkata29 May 2020AY 2012-13

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 143(3)Section 3Section 68

section 143(3) of the Act, then the question of identity of the investor companies cannot be doubted. According to the Ld. Counsel, both the investor group companies have enough creditworthiness to invest in the assessee company and drew our attention to the fact that M/s. SSHPL has capital with free reserve and surplus of Rs.48