BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

5 results for “depreciation”+ Section 260clear

Sorted by relevance

Mumbai468Delhi365Karnataka257Bangalore147Chennai75Kolkata61Telangana38Ahmedabad29Visakhapatnam21Hyderabad20Jaipur16Rajkot14Pune11SC10Lucknow10Surat7Chandigarh6Nagpur5Raipur5Indore5Cuttack3Cochin2Punjab & Haryana2Varanasi2Orissa2Allahabad1A.K. SIKRI N.V. RAMANA1Amritsar1Calcutta1Jodhpur1

Key Topics

Section 142(1)5Section 143(1)5Section 404Section 1393Section 1433Section 683Section 143(2)2Deduction2TDS2Addition to Income

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)

depreciation as is adopted while preparing its accounts that are laid before the company at its annual general meeting in accordance with provisions of Sec.210 of the Companies Act. Explanation below sec.115JB of the Act provides that for the purposes of section 115JB of the Act, "book profit" means the net profit as shown in the profit and loss account

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

2
Depreciation2

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

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)

depreciation as is adopted while preparing its accounts that are laid before the company at its annual general meeting in accordance with provisions of Sec.210 of the Companies Act. Explanation below sec.115JB of the Act provides that for the purposes of section 115JB of the Act, "book profit" means the net profit as shown in the profit and loss account

RAGHAV AGRITECH,NAGPUR vs. ITO WARD 3(4), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 182/NAG/2024[2019-20]Status: DisposedITAT Nagpur18 Nov 2024AY 2019-20

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

For Appellant: NoneFor Respondent: Shri Vijay Agrawal
Section 139Section 143Section 143(1)Section 194CSection 1aSection 234ASection 40

260. The intimation was received by the assessee vide mail on 20/01/2021. The assessee had made payment of ` 2,06,50,000, to the contractor for building construction and has not claimed payment made to contractor as revenue expenditure in its Profit and Loss Account. The Assessing Officer made addition of ` 61,95,000, under section

RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , AKOLA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 375/NAG/2024[2018-19]Status: DisposedITAT Nagpur18 Nov 2024AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 142(1)Section 143Section 144BSection 68

260 27 (HUF) 28 Sau. Asha A Agrawal 84,000 8,400 29 Sau. Rupa P Agrawal 15,600 1,560 Ravindra Madanlal Khandelwal ITA no.375/Nag./2024 30 Sudhir M Rathi (HUF) 67,920 6,792 31 Tisha Anand Manwani 10,333 1,033 32 Veena R Chandak 30,417 3,042 Interest on Late Payment

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR vs. MINERAL EXPLORATION CONSULTANCY LTD., NAGPUR

In the result, Ground No.1, 3 & 4 of the Revenue are dismissed

ITA 53/NAG/2023[2018-19]Status: DisposedITAT Nagpur28 Mar 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.53/Nag/2023 िनधा"रण वष" / Assessment Year : 2018-19 The Deputy M/S.Mineral Corporation Commissioner Of Income V Corporation Limited, Tax, S (Name Changed As Mineral Circle-2, Nagpur. Exploration Consultancy Limited), Dr.Ambedkar Bhawan, 2Nd Floor, High Land Drive Road, Seminary Hills, Nagpur – 440006. Pan: Aabcm9165C Appellant / Revenue Respondent / Assessee Assessee By Shri Ashutosh Joshi – Ar Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 27/03/2024 Date Of Pronouncement 28/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld.Commissioner Of Income Tax (Appeal) Dated 23.12.2022 For A.Y.2018-19 Passed Under Section 250 Of The M/S.Mineral Corporation Corporation Limited [R]

Section 250

section 250 of the M/s.Mineral Corporation Corporation Limited [R] Income Tax Act, 1961. The Revenue has raised the following grounds of appeal : Submission of ld.AR : 2. The ld.Authorised Representative(ld.AR) of the assessee explained that the ld.CIT(A) has decided the assessee’s appeal regarding issue of prior period expenses following the decision of ITAT in assessee’s own case