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64 results for “depreciation”+ Deductionclear

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Mumbai4,449 Delhi3,741 Chennai1,736 Bangalore1,563 Kolkata1,003 Ahmedabad996 Pune584 Hyderabad474 Jaipur440 Chandigarh301 Karnataka259 Cochin253 Visakhapatnam202 Raipur184 Surat173 Indore170 Cuttack153 Amritsar116 Rajkot88 SC80 Lucknow80 Guwahati65 Nagpur64 Telangana62 Ranchi60 Jodhpur49 Patna34 Kerala32 Agra31 Calcutta29 Panaji24 Dehradun23 Allahabad21 Punjab & Haryana12 Jabalpur10 Varanasi9 Rajasthan6 Orissa3 Gauhati2 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 MADAN B. LOKUR S.A. BOBDE1 ASHOK BHAN DALVEER BHANDARI1 A.K. SIKRI N.V. RAMANA1 Tripura1

Key Topics

Section 143(3)62 Addition to Income44 Disallowance38 Section 80I36 Deduction32 Section 153A27 Section 26327 Depreciation27 Section 1125 Section 147

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya

Section 139Section 142(1)Section 143(2)

deducted from the "actual cost" under section 43 (1) for the purpose of acquisition of depreciation, etc." (underlined and bold

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

Showing 1–20 of 64 · Page 1 of 4

17

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya

Section 139Section 142(1)Section 143(2)

deducted from the "actual cost" under section 43 (1) for the purpose of acquisition of depreciation, etc." (underlined and bold

M/S SUN FLAG IRON & STEEL CO. LTD.,NAGPUR vs. PRINCIPAL COMMISSIONER F INCOME TAX-2, NAGPUR

In the result, the appeal of the assessee is allowed

ITA 217/NAG/2015[2011-12]Status: DisposedITAT Nagpur18 Feb 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.217/Nag/2015 िनधा"रण वष" / Assessment Year : 2011-12 Sun Flag Iron & Steel Co. Ltd., 33, Mount Road, Sadar, Nagpur-440001. .......अपीलाथ" / Appellant Pan : Aaccs3376C बनाम / V/S. Pr. Cit-2, ……""यथ" / Respondent Nagpur. Assessee By : Shri S. C. Thakur Revenue By : Shri U. U. Kasar सुनवाई क" तारीख / Date Of Hearing : 17.01.2020 घोषणा क" तारीख / Date Of Pronouncement : 18.02.2020 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of The Pr. Cit-2, Nagpur Dated 24.04.2015 For The Assessment Year 2011-12. 2. The Grounds Raised By The Assessee Are As Under :- “1] Learned C.I.T. Erred In Passing An Order U/S. 263. The Assessment Order Was Neither Erroneous Nor Prejudicial To The Interest Of Revenue & Hence C.I.T. Had No Jurisdiction To Revise The Same U/S. 263. 2] Learned C.I.T. Erred In Observing That The Assessee Claimed Excessive Deduction Amounting To Rs.2,30,41,897/- U/S. 80Ia. Credit Given By Msedcl Of Rs.2,30,41,897/- Was On Account Of Power Supplied By The Assessee’S Power Plant & Banked With Msedcl & Hence It Was An Income Of Power Plant Eligible For Deduction U/S. 80Ia.

For Appellant: Shri S. C. ThakurFor Respondent: Shri U. U. Kasar

Section 263Section 80I

deducting the expenses and depreciation that net income of the power plant was Rs.3,58,13,000/- which was claimed

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. SMT. ANJU AJAY SARAF, NAGPUR

In the result, Revenue’s appeal for the A

ITA 30/NAG/2018[2012-13]Status: DisposedITAT Nagpur28 May 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Kailash C. Kanojiya

Section 139Section 139(5)Section 143(2)Section 143(3)Section 148Section 5Section 80I

deduction u/s 80IA and hence the initial assessment year is AY 2012-13. The unabsorbed depreciation of years prior to the initial

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. SMT. ANJU AJAY SARAF, NAGPUR

In the result, Revenue’s appeal for the A

ITA 32/NAG/2020[2014-15]Status: DisposedITAT Nagpur28 May 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Kailash C. Kanojiya

Section 139Section 139(5)Section 143(2)Section 143(3)Section 148Section 5Section 80I

deduction u/s 80IA and hence the initial assessment year is AY 2012-13. The unabsorbed depreciation of years prior to the initial

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 336/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

depreciation cannot be allowed as deduction as per the provision of section 11(6) of I.T. Act as double application

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 335/NAG/2023[2017-18]Status: DisposedITAT Nagpur03 Apr 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

depreciation cannot be allowed as deduction as per the provision of section 11(6) of I.T. Act as double application

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2 (1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 337/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

depreciation cannot be allowed as deduction as per the provision of section 11(6) of I.T. Act as double application

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-2, NAGPUR vs. M/S WESTERN COALFIELDS LIMITED, NAGPUR

In the result, the departmental appeal is dismissed

ITA 156/NAG/2019[2015-16]Status: DisposedITAT Nagpur09 Jul 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Prakash Nanwani, CAFor Respondent: Shri Rajeev Benjwal, CIT DR

Section 143(3)Section 250Section 32A

deduction (whether by way of depreciation or otherwise) in computing the income chargeable under the head "Profits and gains of business

TAJSHREE MOTORS PVT LTD,NAGPUR vs. DCIT/ACIT CIRCLE-4, NAGPUR

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

ITA 292/NAG/2025[2018-19]Status: DisposedITAT Nagpur10 Apr 2026AY 2018-19

Bench: Shri Pawan Singh & Shri Khettra Mohan Roytajshree Motors Pvt. Ltd., Dict/Acit, Circle– 4, 17, Tajshree Estate, Vs Nagpur Nandanwan, Nagpur. Pan : Aacct 9187 G Assessee Respondent

For Appellant: Shri Madhav Vichare, CAFor Respondent: Shri Surjit Kumar Saha, Sr. DR

Section 147Section 148Section 250Section 4

depreciation of Rs. 60,60,315/- was deducted. Consequently, Ld. Assessing Officer (AO) completed the assessment making addition of Rs.2

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. M/S. AAKAR HOTELS, NAGPUR

In the result, appeal of the revenue is dismissed

ITA 47/NAG/2023[2013-14]Status: DisposedITAT Nagpur09 Jun 2025AY 2013-14

Bench: Shri V. Durga Rao, Hon'Ble & Shri K.M. Roy, Hon'Ble Accountant, Member

Section 147Section 148

depreciation allowance or any other allowance or deduction for such assessment year and for which a prior notice under Section

VISHAL KISHORILAL JAIN,NAGPUR vs. DCIT/ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal for A

ITA 108/NAG/2025[2016-17]Status: DisposedITAT Nagpur15 May 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 132Section 139(1)Section 143(1)Section 147Section 148Section 2(40)Section 68Section 69

depreciation allowance or any other allowance or deduction for such assessment year and for which a prior notice under Section

DEENDAYAL SEVA PRATISHTHAN,YAVATMAL vs. ITO WARD-4, EXEMPTION, NAGPUR

In the result, assessee’s appeal stands allowed for statistical purposes

ITA 547/NAG/2024[2020-21]Status: DisposedITAT Nagpur21 Mar 2025AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore B. PhadkeFor Respondent: Shri Abhay Y. Marathe

depreciation of ` 62,17,949 to the Profit & Loss Account. During the relevant year, the assessee also incurred capital expenditure of ` 92,69,109. Both these expenses have been claimed as deduction

M/S. ANURADHA SUGAR MILLS LIMITED,,BULDHANA vs. ASSTT.COMMISSIONER OF INCOME-TAX, AKOLA CIRCLE,AKOLA,, AKOLA

In the result this appeal by the assessee stands allowed for statistical purposes

ITA 18/NAG/2011[2005-06]Status: DisposedITAT Nagpur21 Mar 2017AY 2005-06

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri C.J. ThakarFor Respondent: Shri A.R. Ninawe

Section 115JSection 148Section 44A

depreciation which is not charged to the P&L a/c cannot be deducted from the net profit in determining boo profit

GIRAD GRAMIN SAHAKARI PAT SANSTHA,WARDHA vs. ITO WARD-1, WARDHA

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 2/NAG/2025[2017-18]Status: DisposedITAT Nagpur29 Aug 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryassessment Year: 2017-18

For Appellant: Shri Kapil Hirani, Ld. AdvFor Respondent: Shri Surjit Kumar Saha, Ld. Sr. D.R

Section 144Section 250Section 34Section 80P

deduction claimed to the tune of Rs.5,81,751/- u/s 80P of the Act and also made the addition of Rs.487/- on account of difference in depreciation

DCIT CIRCLE-2, NAGPUR vs. M/S TRISTER RETAIL CONCEPTS PRIVATE LIMITED, NAGPUR

In the result, department’s appeal stands dismissed

ITA 319/NAG/2024[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 139Section 143(3)Section 271(1)(c)

deductable under Profit & Gain from Business or profession income. Loss or profit on sale of depreciable fixed assets isn't considered

SHREE HINDU SMASHAN SANSTHA,AMRAVATI vs. I.T.O., WARD - 2, EXEMPTIONS, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 85/NAG/2024[AY 2017-18]Status: HeardITAT Nagpur06 Aug 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 11Section 11(5)Section 11(6)Section 12ASection 13(1)(d)

depreciation at ` 8,10,408, though the cost of these assets are not claimed as deduction under section 11 of the Act in earlier

ACIT WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT LID., WARDHA

In the result, appeal of the Revenue in ITA No

ITA 260/NAG/2015[2009-10]Status: DisposedITAT Nagpur16 Jan 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: NoneFor Respondent: Shri U.U. Kesar

Section 115JSection 143(3)Section 14A

deduction allowed while computing long term capital loss and also to revise the rate of depreciation disallowed earlier. The Court

ACIT WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT LID., WARDHA

In the result, appeal of the Revenue in ITA No

ITA 284/NAG/2015[2010-11]Status: DisposedITAT Nagpur16 Jan 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: NoneFor Respondent: Shri U.U. Kesar

Section 115JSection 143(3)Section 14A

deduction allowed while computing long term capital loss and also to revise the rate of depreciation disallowed earlier. The Court

ACIT WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT LID., WARDHA

In the result, appeal of the Revenue in ITA No

ITA 283/NAG/2015[2009-10]Status: DisposedITAT Nagpur16 Jan 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: NoneFor Respondent: Shri U.U. Kesar

Section 115JSection 143(3)Section 14A

deduction allowed while computing long term capital loss and also to revise the rate of depreciation disallowed earlier. The Court