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4 results for “depreciation”+ Section 88Eclear

Sorted by relevance

Mumbai22Delhi8Kolkata4Telangana1

Key Topics

Section 88E16Disallowance4Section 115J3Section 153C2Section 143(3)2Depreciation2

M/S DESTINY SECURITES LTD.,KOLKATA vs. LD. DCIT (A), CEN-II, KOLKATA, KOLKATA

In the result, appeals of assessee are partly allowed

ITA 1446/KOL/2012[2008-09]Status: DisposedITAT Kolkata29 Apr 2016AY 2008-09

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

For Appellant: Shri Subash Agarwal, AR
Section 153CSection 88E

depreciation etc. were claimed by the assessee exclusively against the brokerage income and on perusal of detail, the AO was not satisfied that the expenses both direct and indirect have been allocated on the basis of turnover whereas they ought to have been allocated on the basis of income arising from such turnover because the provision of section 88E

M/S DESTINY SECURITES LTD.,KOLKATA vs. LD. DCIT (A), CEN-II, KOLKATA, KOLKATA

In the result, appeals of assessee are partly allowed

ITA 1447/KOL/2012[2007-08]Status: Disposed
ITAT Kolkata
29 Apr 2016
AY 2007-08

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

For Appellant: Shri Subash Agarwal, AR
Section 153CSection 88E

depreciation etc. were claimed by the assessee exclusively against the brokerage income and on perusal of detail, the AO was not satisfied that the expenses both direct and indirect have been allocated on the basis of turnover whereas they ought to have been allocated on the basis of income arising from such turnover because the provision of section 88E

BLB CABLES & CONDUCTORS(P)LTD,KOLKATA vs. DCIT, CIRCLE -5,, KOLKATA

In the result, ground No.2 is allowed

ITA 1070/KOL/2012[2008-2009]Status: DisposedITAT Kolkata03 Feb 2016AY 2008-2009

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year:2008-09

Section 115JSection 143(3)

88E. Therefore, the Assessing Officer has rightly added the amount of Rs.36,538/- paid as STT since it is not an expenditure deductible in the Profit and Loss Account. Therefore, it is held that the addition of Rs.36538/- as STT and speculation loss of Rs.226,96,157/- incurred in commodity transactions have been rightly added while determining the profit

DCIT, CIRCLE - 5, KOLKATA, KOLKATA vs. M/S. HINDUSTHAN PAPER CORPN. LTD., KOLKATA

In the result, the appeal of revenue is dismissed and assessee’s CO is allowed

ITA 1692/KOL/2010[2007-08]Status: DisposedITAT Kolkata05 Nov 2015AY 2007-08

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

For Appellant: Shri Sanjay Mukherjee, JCITFor Respondent: Shri D. S. Damle, FCA
Section 143(3)

section 14A of the Act read with Rule 8D of the Rules. We find that the AO has made addition of Rs.98.23 lacs u/s 14A of the Act which is at 0.5% of Rs.1,96,46,30,000 being investment in shares of its wholly owned subsidiary Hindustan Newsprints Ltd. (HNL) from whom assessee had received dividend