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455 results for “depreciation”+ Section 144clear

Sorted by relevance

Mumbai455Delhi197Jaipur98Ahmedabad62Chennai53Bangalore52Kolkata49Hyderabad48Raipur46Amritsar44Pune35Rajkot26Chandigarh25Cochin24Indore20Lucknow19Visakhapatnam15Surat14SC14Jodhpur9Cuttack9Nagpur6Panaji5Patna5Jabalpur3Agra3Guwahati1Dehradun1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1

Key Topics

Section 14A72Section 143(3)64Disallowance63Addition to Income53Section 115J49Deduction41Depreciation36Section 4020Section 80I20Section 250

SHAKUNTALA KAMBLE (LEGAL REPRESENTATIVE OF PREMCHAND KAMBLE),THANE vs. DCIT -CENT. CIR `, THANE

ITA 1764/MUM/2021[2005-06]Status: DisposedITAT Mumbai30 Aug 2023AY 2005-06
For Appellant: Shri Pravin TembhekarFor Respondent: Shri K.C. Selvamani
Section 142Section 143(3)Section 144Section 147Section 153ASection 253(3)

Section 144 read with Section 153A of the Act. 8.2. The Assessee has raised the following grounds of appeal in ITA No. 1765/Mum/2021: “4. That this appeal is preferred by the Appellant for the following reliefs which are erroneously denied by the Hon’ble CIT Appeals 11 as per order dated 20/12/2019 in appeal no. 928/A.Y

Showing 1–20 of 455 · Page 1 of 23

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17
Section 10A15
Section 92C13

TATA COMMUNICATIONS LIMITED,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the question of law referred to the Special Bench is answered in favour of the assessee

ITA 3515/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Sept 2025AY 2018-19

Bench: Shri Saktijit Dey & Shri Arun Khodpiatata Communications Limited Pr. Cit, Videsh Sanchar Bhavan, Mumbai-1 Vs. M. G. Road, Fort, Mumbai-400 001 Pan/Gir No. Aaacv 2808 C (Appellant) : (Respondent) Appellant By : Shri J. D. Mistri Respondent By : Shri Ritesh Misra, Cit Dr Date Of Hearing : 25.09.2025 Date Of Pronouncement : 25.09.2025 O R D E R Per Saktijit Dey: The Present Appeal, At The Instance Of The Assessee, Assails Order Dated 21.03.2025, Passed U/S. 263 Of The Income Tax Act, 1961 (‘The Act’ For Short), By Learned Principal Commissioner Of Income Tax (‘Ld. Pcit’ For Short), Pertaining To The Assessment Year (A.Y.) 2018-19. 2. Though The Assessee Has Raised Multiple Grounds, Both On Jurisdictional Issues As Well As On Merits, However, There Is Consensus Between The Parties That The Appeal Can Be Decided On Merits, In Which Event, There Is No Need To Go Into Various Other Issues Raised In Appeal.

For Appellant: Shri J. D. MistriFor Respondent: Shri Ritesh Misra, CIT DR
Section 112Section 143(3)Section 263Section 50

144 Taxman 855 (Bom). In the case of Ace Builders (P) Ltd (supra), this Court held that by virtue of Section 50 of the Act only the capital gains is to be computed in terms thereof and be deemed to be short-term capital gains. However, this deeming fiction is restricted only for the purposes of Section

SAMIR NARAIN BHOJWANI ,MUMBAI vs. DCIT 4(2)(1), MUMBAI

Appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 261/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Jun 2025AY 2022-23

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar & Chaitanya
Section 112Section 194CSection 250Section 37(1)Section 40Section 50

depreciation has been allowed in the first year itself and which is deemed as short term capital gain under Section 50 of the Income Tax Act relying upon the judgment of this Court in the case of CIT V/s. Ace Builders (P.) Limited([2005] 144

THERMO FISHER SCIENTIFIC INDIA P. LTD,MUMBAI vs. DCIT 15(3)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

ITA 2458/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Jul 2025AY 2010-11
For Appellant: Shri Dhanesh Bafna, Shri Amol MahajanFor Respondent: Shri Ajay Chandra, CIT-DR
Section 143(3)Section 144CSection 144C(5)Section 32(1)

144(C) of the Act on\nthe basis of the order passed by the learned TPO under Section 92CA(3) of the\nAct be deleted.\n12. Ground 12 - TP adjustment of Rs.5,98,88,781 relating to\nreimbursement expenses\nOn the facts and in the circumstances of the case and in law, the Hon'ble DRP\nand learned DCIT erred

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD MUMBAI ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI , MUMBAI

ITA 1313/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI vs. M/S CITRON INFRAPROJECTS LTD, MUMBAI

ITA 1571/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI vs. M/S CITRON INFRAPROJECTS LTD , MUMBAI

ITA 1572/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

ACIT (CC)-8(2) , MUMBAI vs. HELIOS EXPORTS LTD, MUMBAI

ITA 1734/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2)., MUMBAI vs. M/S CITRON INFRAPROJECTS LTD , MUMBAI

ITA 1569/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Apr 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

SVP SOUTH WEST INDUSTRIES LTD. (FORMERLY, PLATINUM TEXTILE LTD.),MUMBAI vs. DCIT, CC- 8(2), MUMBAI

ITA 1271/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

SVP SOUTH WEST INDUSTRIES LTD. (FORMERLY, PLATINUM TEXTILE LTD.),MUMBAI-400005 vs. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(2), MUMBAI

ITA 1272/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI, MUMBAI

ITA 1310/MUM/2022[2015-2016]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-2016

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI MUMBAI MUMB, MUMBAI

ITA 1311/MUM/2022[2012-2013]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-2013

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

CITRON INFRAPROJECT LTD.,,MUMBAI-400005 vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI-400020

ITA 1268/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

ACIT (CC)-8(2) , MUMBAI vs. HELIOS EXPORTS LTD, MUMBAI

ITA 1735/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

HELLIOS EXPORTS LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

ITA 1334/MUM/2022[2016-2017]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-2017

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

SHRIVALLABH PITTIE INDUSTRIES LTD ,MUMBAI. vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

ITA 1337/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

CITRON INFRAPROJECT LTD.,,MUMBAI-400005 vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI-20

ITA 1267/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1740/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned

SVP SOUTH WEST INDUSTRIES LTD. (FORMERLY, PLATINUM TEXTILE LTD.),MUMBAI-400005 vs. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(2), MUMBAI

ITA 1273/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

144 read with section SVP southwest Industries Ltd; A.Y. 16-17 & Ors 153A is passed without following the principles of natural justice, and hence, deserves to be quashed. 010. The learned AO is aggrieved challenging the appellate order raising following grounds in ITA number 1595/M/2022:- i. on the facts and circumstances of the case and in law, the learned