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3,254 results for “depreciation”+ Section 32clear

Sorted by relevance

Mumbai3,254Delhi2,853Bangalore1,149Chennai1,081Kolkata685Ahmedabad462Hyderabad281Jaipur253Karnataka210Pune194Chandigarh163Raipur159Indore101Amritsar86Surat84Cuttack65SC60Rajkot59Visakhapatnam59Lucknow51Ranchi49Cochin48Jodhpur38Telangana34Guwahati31Nagpur30Dehradun22Kerala22Calcutta21Allahabad16Panaji13Agra12Patna9Orissa5Punjab & Haryana4Rajasthan2Jabalpur2ASHOK BHAN DALVEER BHANDARI1S. B. SINHA MARKANDEY KATJU1A.K. SIKRI N.V. RAMANA1MADAN B. LOKUR S.A. BOBDE1Gauhati1Tripura1Varanasi1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1

Key Topics

Section 143(3)80Disallowance52Addition to Income49Depreciation46Section 14A43Section 4038Deduction32Section 25029Section 14825Section 10

DCIT 8(2), MUMBAI vs. KHANNA HOTEL P.LTD, MUMBAI

ITA 1705/MUM/2013[2004-05]Status: DisposedITAT Mumbai10 Feb 2017AY 2004-05
For Appellant: Shri Apurv GandhiFor Respondent: Dr. Kailash Gaikwad
Section 143Section 254(1)Section 32Section 71

depreciation allowance under section 32(1) pertaining to such year. Under sub-section (2) of section 32 as substituted by the Finance

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

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

Showing 1–20 of 3,254 · Page 1 of 163

...
24
Section 3218
Section 26317
ITA 769/MUM/2023[2009-10]Status: Disposed
ITAT Mumbai
31 Jul 2023
AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 Thermo Fisher Scientific India Dy. Cit-15(3)(1), Pvt. Ltd., Room No. 360, Aayakar Vs. 403-404, ‘B’ Wing, Delphi, Bhavan, New Marine Lines, Hiranandani Business Park, Mumbai-400020. Mumbai-400076. Pan No. Aabct 3207 A Appellant Respondent

For Appellant: Mr. Niraj ShethFor Respondent: Mr. Mudit Nagpal, CIT-DR
Section 43(1)

depreciation under section 32 of the IT asset eligible for depreciation under section 32 of the IT asset eligible for depreciation

GATI KINTETSU EXPRESS PRIVATE LIMITED ,MAHARASHTRA AND MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI, MAHARASHTRA AND MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

ITA 2831/MUM/2023[ASS YEAR 2015-2016]Status: DisposedITAT Mumbai13 May 2024

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Madhur Agrawal
Section 143(3)Section 250

depreciation as per provision of section 32(1)(ii) of the Act. for depreciation as per provision of section 32

GATI KINTETSU EXPRESS PRIVATE LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI, MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

ITA 2830/MUM/2023[ASST YEAR 2014-15]Status: DisposedITAT Mumbai13 May 2024

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Madhur Agrawal
Section 143(3)Section 250

depreciation as per provision of section 32(1)(ii) of the Act. for depreciation as per provision of section 32

GATI KINTETSU EXPRESS PRIVATE LIMITED,MUMBAI vs. DY.COMMISSIONER OF INCOME , CIRLCE 14(1)(2)TAX, MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

ITA 2833/MUM/2023[2017-18]Status: DisposedITAT Mumbai13 May 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Madhur Agrawal
Section 143(3)Section 250

depreciation as per provision of section 32(1)(ii) of the Act. for depreciation as per provision of section 32

GATI KINTETSU EXPRESS PRIVATE LIMITED ,MAHARASHTRA AND MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(2), MUMBAI, MAHARASHTRA AND MUMBAI

In the result, In the result, appeal for AY 2013-14 is allowed partly for 14 is allowed partly for statistical purposes, purposes, appeal for AY 2014-15 is partly allowed, is partly allowed, appeal...

ITA 2832/MUM/2023[ASS YEAR 2016 - 2017]Status: DisposedITAT Mumbai13 May 2024

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Mr. Madhur Agrawal
Section 143(3)Section 250

depreciation as per provision of section 32(1)(ii) of the Act. for depreciation as per provision of section 32

ACIT - 14(2) (2), MUMBAI vs. PFIZER LTD, MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 2108/MUM/2018[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm M/S Pfizer Limited The Capital, 1802/1901, Acit-14(2)(2) Plot No.C-70, G-Block, 461, 4T H Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respondent) Pan No. Aaacp3334M

For Appellant: Shri P.J. Pardiwala Sr. AdvocateFor Respondent: Shri Ajay Kumar Sharma, CIT
Section 32Section 35D

depreciation under section 32(1)(1) of the Act is not acceptable. The relevant portion of the section 32 of the Act reads

PFIZER LTD,MUMBAI vs. DCIT - 14(2) (2), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 2132/MUM/2018[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm M/S Pfizer Limited The Capital, 1802/1901, Acit-14(2)(2) Plot No.C-70, G-Block, 461, 4T H Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respondent) Pan No. Aaacp3334M

For Appellant: Shri P.J. Pardiwala Sr. AdvocateFor Respondent: Shri Ajay Kumar Sharma, CIT
Section 32Section 35D

depreciation under section 32(1)(1) of the Act is not acceptable. The relevant portion of the section 32 of the Act reads

INCOME TAX OFFICER-1(1)(1), MUMBAI vs. ANDRA PRADESH EXPRESSWAY LTD, MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 998/MUM/2023[2013-2014]Status: DisposedITAT Mumbai25 Aug 2023AY 2013-2014
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

depreciation of buildings, machinery, plant or furniture being tangible assets and with which we concerned, the deduction in sub-section (1) of section 32

INCOME TAX OFFICER-1(1)(1), MUMBAI vs. ANDHRA PRADESH EXPRESSWAY LIMITED, MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1522/MUM/2023[2011-2012]Status: DisposedITAT Mumbai25 Aug 2023AY 2011-2012
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

depreciation of buildings, machinery, plant or furniture being tangible assets and with which we concerned, the deduction in sub-section (1) of section 32

INCOME TAX OFFICER-1(1)(1), MUMBAI vs. ANDHRA PRADESH EXPRESSWAY LTD, MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 999/MUM/2023[2014-2015]Status: DisposedITAT Mumbai25 Aug 2023AY 2014-2015
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

depreciation of buildings, machinery, plant or furniture being tangible assets and with which we concerned, the deduction in sub-section (1) of section 32

INCOME TAX OFFICER-1(1)(1), MUMBAI vs. ANDHRA PRADESH EXPRESSWAY LIMITED, MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1521/MUM/2023[2015-2016]Status: DisposedITAT Mumbai25 Aug 2023AY 2015-2016
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

depreciation of buildings, machinery, plant or furniture being tangible assets and with which we concerned, the deduction in sub-section (1) of section 32

ANDHRA PRADESH EXPRESSWAY LIMITED,MUMBAI CITY vs. INCOME TAX OFFICER, WARD 1(1)(1), MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1526/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Aug 2023AY 2015-16
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

depreciation of buildings, machinery, plant or furniture being tangible assets and with which we concerned, the deduction in sub-section (1) of section 32

INCOME TAX OFFICER-1(1)(1), MUMBAI vs. ANDHRA PRADESH EXPRESSWAY LTD, MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1000/MUM/2023[2012-13]Status: DisposedITAT Mumbai25 Aug 2023AY 2012-13
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

depreciation of buildings, machinery, plant or furniture being tangible assets and with which we concerned, the deduction in sub-section (1) of section 32

INCOME TAX OFFICER-1(1)(1), MUMBAI vs. ANDHRA PRADESH EXPRESSWAY LIMITED, MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1523/MUM/2023[2018-2019]Status: DisposedITAT Mumbai25 Aug 2023AY 2018-2019
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

depreciation of buildings, machinery, plant or furniture being tangible assets and with which we concerned, the deduction in sub-section (1) of section 32

M/S ANDHRA PRADESH EXPRESSWAY LIMITED,MUMBAI vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1525/MUM/2023[2018-2019]Status: DisposedITAT Mumbai25 Aug 2023AY 2018-2019
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

depreciation of buildings, machinery, plant or furniture being tangible assets and with which we concerned, the deduction in sub-section (1) of section 32

ANDHRA PRADESH EXPRESSWAY LTD,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX-10(1), MUMBAI

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1528/MUM/2023[2011-12]Status: DisposedITAT Mumbai25 Aug 2023AY 2011-12
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

depreciation of buildings, machinery, plant or furniture being tangible assets and with which we concerned, the deduction in sub-section (1) of section 32

DOW CHEMICAL INTERNATIONAL PRIVATE LIMITED,THANE vs. DEPUTY COMMISSIONER OF INCOME TAX - 14(1)(2), MUMBAI

ITA 3772/MUM/2023[2016-17]Status: DisposedITAT Mumbai25 Nov 2024AY 2016-17
For Appellant: Shri Rajan VoraFor Respondent: Ms. Rajeshwari Menon, Sr. AR /
Section 142(1)Section 143(2)Section 143(3)Section 250Section 32

depreciation.", "result": "Allowed", "sections": [ "Section 32(1)(ii) of the Income Tax Act, 1961", "Explanation 3 to Section 32(1) of the Income

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)

32 or sub-section (4) of section 35, to be carried forward; effect shall\nfirst be given to the provisions of section 72. In other words, section 72(2)\ncontemplates the loss other than the unabsorbed depreciation

DOW CHEMICALS INTERNATIONAL PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TA-14(1)(2), MUMBAI

In the result, the appeal by the assessee for the

ITA 1200/MUM/2023[2018-2019]Status: DisposedITAT Mumbai25 Nov 2024AY 2018-2019
For Appellant: Shri Rajan VoraFor Respondent: Ms. Rajeshwari Menon, Sr. AR /
Section 142(1)Section 143(2)Section 143(3)Section 250Section 32

depreciation claim.", "result": "Allowed", "sections": [ "Section 32(1)(ii)", "Section 250", "Section 143(3)", "Section 143(1)", "Section 36(1)(va)", "Section