Search: depreciation | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

98 results for “depreciation”+ Depreciationclear

Sorted by relevance

Mumbai5,317 Delhi4,980 Chennai2,134 Bangalore1,883 Kolkata1,089 Ahmedabad723 Pune422 Hyderabad410 Jaipur363 Chandigarh211 Cochin177 Raipur175 Indore136 Amritsar113 SC102 Karnataka102 Visakhapatnam99 Lucknow98 Surat89 Rajkot74 Jodhpur66 Ranchi59 Nagpur58 Cuttack52 Kerala39 Patna35 Guwahati35 Calcutta32 Panaji26 Dehradun23 Agra19 Punjab & Haryana18 Telangana12 Orissa10 Allahabad10 Jabalpur9 Rajasthan7 Varanasi7 Gauhati2 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 MADAN B. LOKUR S.A. BOBDE1 ASHOK BHAN DALVEER BHANDARI1 S. B. SINHA MARKANDEY KATJU1 A.K. SIKRI N.V. RAMANA1 Himachal Pradesh1 Tripura1

Key Topics

Section 143(3)76 Section 1171 Addition to Income71 Section 26357 Section 143(2)33 Exemption33 Disallowance33 Section 2(15)32 Section 12A32 Section 147

JCIT(OSD), CC-1, LKO, LUCKNOW vs. ACP TOLLWAYS PRIVATE LIMITED, LUCKNOW

In the result, the appeal filed by Revenue is dismissed and the Cross\nObjection filed by the assessee is partly allowed

ITA 131/LKW/2024[2021-22]Status: DisposedITAT Lucknow17 Oct 2025AY 2021-22

Section 143(2)Section 32

depreciation u/s 32 of the I. T. Act.\nThe assessee opted to claim depreciation amounting to Rs.1,49,17,94,856/-\nand

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

Accordingly, the same are being dismissed as having become academic in nature

ITA 362/LKW/2020[2014-15]Status: DisposedITAT Lucknow30 Jun 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

Shri Rakesh Garg, Advocate

Showing 1–20 of 98 · Page 1 of 5

30

For Appellant:

For Respondent: Shri Amit Singh Chauhan, D.R

Section 10Section 11Section 12ASection 147Section 148

depreciation amounting to Rs.5,40,871/- (correct amount on account of disallowance of depreciation is Rs.5,61,657/), disallowed

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

Accordingly, the same are being dismissed as having become academic in nature

ITA 361/LKW/2020[2011-12]Status: DisposedITAT Lucknow30 Jun 2025AY 2011-12

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Amit Singh Chauhan, D.R

Section 10Section 11Section 12ASection 147Section 148

depreciation amounting to Rs.5,40,871/- (correct amount on account of disallowance of depreciation is Rs.5,61,657/), disallowed

KHANDELWAL SOYA INDUSTRIES LIMITED ,RAMPUR vs. ACIT(CENTERAL), BAREILLY

In the result, appeal of the assessee is partly allowed in the\nterms indicated hereinbefore

ITA 93/LKW/2022[F.Y.2005-06]Status: DisposedITAT Lucknow29 Aug 2025

Section 127Section 132Section 153ASection 153DSection 194H

depreciation\nof Rs.2287815/-, out of which the depreciation on plant and machiney is\nat Rs.1586269/-. As is evident

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

ITA 360/LKW/2020[2010-11]Status: DisposedITAT Lucknow30 Jun 2025AY 2010-11

For Respondent: \nShri Rakesh Garg, Advocate

Section 10Section 11Section 12ASection 147Section 148

depreciation amounting to Rs.5,40,871/- (correct amount\non account of disallowance of depreciation is Rs.5,61,657/),\ndisallowed

ACIT CIRCLE 3, LUCKNOW vs. RAJDHANI NAGAR SAHKARI BANK LTD, LUCKNOW

In the result, the appeal of the assessee in ITA

ITA 141/LKW/2024[2016-17]Status: DisposedITAT Lucknow22 May 2025AY 2016-17

Bench: Shri Kul Bharat & Before Shri Kul Bharat & Before Shri Kul Bharat & Shri Nikhil Choudharyshri Nikhil Choudharyshri Nikhil Choudharyita Nos. 112 To 114/Lkw/2024 A.Ys. 2015-16 To 2017-18 Rajdhani Nagar Sahkari Rajdhani Nagar Sahkari Vs. Dcit Bank Ltd P.K. Complex, Raja Ram Mohan P.K. Complex, Raja Ram Mohan 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Rai Marg, Lucknow-226001. 226001. Alambagh, Lucknow-226006 226006 Pan:Aaaar1269D (Appellant) (Respondent) (Respondent) A.Y.2016-17 Acit Circle-3 Vs. Rajdhani Nagar Sahkari Bank Rajdhani Nagar Sahkari Bank 57 Ram Tirath Marg Pratyaksh 57 Ram Tirath Marg Pratyaksh Ltd Kar Bhawan, Lucknow Kar Bhawan, Lucknow-226001 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Alambagh, Lucknow-226006 226006 Pan: Aaaar1269D (Appellant) (Respondent) (Respondent) Assessee By: Sh. K.R. Rastogi, C.A. Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sanjeev Krishna Sharma, Addl. Addl. Cit- Dr Date Of Hearing: 28.04.2025 Date Of Pronouncement: Date Of Pronouncement: 22.05.2025 O R D E R Per Bench.: These Four Appeals Have Been Have Been Filed For The Assessment Years 2015 For The Assessment Years 2015-16, 2016- 17 & 2017-18 By The Assessee & Revenue Ssessee & Revenue Against The Respective Orders Of The Respective Orders Of The Ld. Cit(A)/Nfac, Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024. While The Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Assessee Is In Appeal In Assessment Years 2015 Assessee Is In Appeal In Assessment Years 2015-16, 2016-17 & 2017-18, The Revenue 18, The Revenue

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. Sanjeev Krishna Sharma, Addl

Section 36(1)(v)

depreciation and provision for income tax had been added back and depreciation as per Income Tax Rules had been

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT, LUCKNOW

In the result, the appeal of the assessee in ITA

ITA 114/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 May 2025AY 2017-18

For Appellant: \nSh. K.R. Rastogi, C.AFor Respondent: \nSh. Sanjeev Krishna Sharma, Addl. CIT-DR

Section 36(1)(v)Section 43B

depreciation and provision for income tax had been added back and depreciation as per Income Tax Rules had been

DCIT, RANGE-3, LUCKNOW vs. M/S. PRAYAGRAJ POWER GENERATION COMPANY LTD.,, NOIDA

In the result, ground no. 1 of appeal is dismissed and ground no

ITA 393/LKW/2020[2016-17]Status: DisposedITAT Lucknow15 Oct 2025AY 2016-17

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

depreciation, shall correspond to the accounting policies, accounting standards and the method and rates for calculating the depreciation

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY. CIT, LUCKNOW

In the result, the appeal of the assessee in ITA

ITA 113/LKW/2024[2016-17]Status: DisposedITAT Lucknow22 May 2025AY 2016-17

For Appellant: \nSh. K.R. Rastogi, C.AFor Respondent: \nSh. Sanjeev Krishna Sharma, Addl. CIT-

Section 36(1)(v)Section 43B

depreciation\nand provision for income tax had been added back and depreciation as per Income\nTax Rules had been

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT, LUCKNOW

ITA 112/LKW/2024[2015-16]Status: DisposedITAT Lucknow22 May 2025AY 2015-16

Section 36(1)(v)Section 43B

depreciation\nand provision for income tax had been added back and depreciation as per Income\nTax Rules had been

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

ITA 453/LKW/2020[2016-17]Status: DisposedITAT Lucknow02 Apr 2025AY 2016-17

Section 143(1)Section 143(3)Section 80I

depreciation claim on the basis of depreciation admissible under Income Tax\nRules. It was also asked to show

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

ITA 357/LKW/2020[2017-18]Status: DisposedITAT Lucknow02 Apr 2025AY 2017-18

Section 143(1)Section 143(2)Section 143(3)Section 80I

depreciation claim on the basis of depreciation admissible under Income Tax\nRules. It was also asked to show

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-A, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

ITA 234/LKW/2023[2015-16]Status: DisposedITAT Lucknow21 May 2025AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri A.P. Sinha, AdvFor Respondent: Shri Puneet Kumar, CIT(DR)

Section 2(15)Section 3

Depreciation in Income-Expenditure, but Preparation of Income Expenditure is only for notional purpose, Because Balance Sheet Cannot be prepare

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-A, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

ITA 233/LKW/2023[2012-13]Status: DisposedITAT Lucknow21 May 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri A.P. Sinha, AdvFor Respondent: Shri Puneet Kumar, CIT(DR)

Section 2(15)Section 3

Depreciation in Income-Expenditure, but Preparation of Income Expenditure is only for notional purpose, Because Balance Sheet Cannot be prepare

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-APPEAL, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

ITA 232/LKW/2023[2017-18]Status: DisposedITAT Lucknow21 May 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri A.P. Sinha, AdvFor Respondent: Shri Puneet Kumar, CIT(DR)

Section 2(15)Section 3

Depreciation in Income-Expenditure, but Preparation of Income Expenditure is only for notional purpose, Because Balance Sheet Cannot be prepare

RAEBARELI DEVELOPMENT AUTHORITY,RAEBARELI vs. CIT-A, NFAC DELHI

In the result, appeals of the assessee are allowed for statistical purposes

ITA 235/LKW/2023[2016-17]Status: DisposedITAT Lucknow21 May 2025AY 2016-17

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri A.P. Sinha, AdvFor Respondent: Shri Puneet Kumar, CIT(DR)

Section 2(15)Section 3

Depreciation in Income-Expenditure, but Preparation of Income Expenditure is only for notional purpose, Because Balance Sheet Cannot be prepare

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

ITA 454/LKW/2020[2017-18]Status: DisposedITAT Lucknow02 Apr 2025AY 2017-18

Section 143(1)Section 143(3)Section 80I

depreciation claim on the basis of depreciation admissible under Income Tax\nRules. It was also asked to show

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

ITA 520/LKW/2018[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT

Section 11Section 12ASection 2(15)Section 58

depreciation as application of funds.\n10. The Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts

M/S AYODHYA DEVELOPMENT AUTHORITY (FORMELY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),LUCKNOW vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, LUCKNOW

In the result all six appeals filed by the assessee are partly allowed

ITA 145/LKW/2021[2018-2019]Status: DisposedITAT Lucknow31 Jan 2025AY 2018-2019

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT

Section 11Section 12ASection 2(15)Section 58

depreciation as application of funds. \n10. The Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

ITA 518/LKW/2018[2012-13]Status: DisposedITAT Lucknow31 Jan 2025AY 2012-13

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT

Section 11Section 12ASection 2(15)Section 58

depreciation as application of funds. \n10. The Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts