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.

6 results for “depreciation”+ Section 263(1)clear

Sorted by relevance

Mumbai896Delhi703Bangalore335Kolkata298Chennai247Ahmedabad124Pune59Jaipur59Hyderabad57Karnataka53Raipur42Chandigarh38Lucknow34Indore34Cuttack31Cochin30Rajkot30Visakhapatnam27Surat26Jodhpur21Telangana10Calcutta9SC7Nagpur6Amritsar5Patna5Kerala3Agra3Panaji3Jabalpur2Guwahati2Ranchi1Punjab & Haryana1Orissa1

Key Topics

Section 35A6Deduction6Disallowance5Section 143(1)3Section 2513Addition to Income3Comparables/TP3Depreciation2

THE BULDHANA DISTRICT CENTRAL CO-OP BANK LTD ,BULDHANA vs. DCIT, AKOLA CIRCLE , AKOLA

In the result, appeal filed by the assessee is allowed

ITA 125/NAG/2020[2011-12]Status: DisposedITAT Nagpur12 Dec 2024AY 2011-12

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 143(1)

depreciation of ` 32,80,263. The return of income was processed under section 143(1) of the Income Tax Act, 1961 ("the Act") on 11/01/2012

ASSISTANT COMMISSIONER OF INCOME TAX , AKOLA CIRCLE , AKOLA vs. THE BULDHANA DISTRICT CENTRAL CO-OP BANK LIMITED , BULDHANA

In the result, appeal filed by the revenue is dismissed

ITA 118/NAG/2020[2011-12]Status: DisposedITAT Nagpur
12 Dec 2024
AY 2011-12

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 45(1)

depreciation of ` 32,80,263. The return of income was processed under section 143(1) of the Income Tax Act, 1961 ("the Act") on 11/01/2012

INCOME TAX OFFICER WARD-2, KHAMGAON, KHAMGAON vs. RENUKA OIL INDUSTRIES, KHAMGAON

In the result, Revenue’s appeal stands dismissed

ITA 390/NAG/2024[2013-14]Status: DisposedITAT Nagpur27 Jan 2025AY 2013-14

Bench: Shri V. Durga Rao

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 139Section 139(1)Section 139(4)Section 143(2)Section 154Section 35A

depreciation alternatively allowable u/s 32 on the capital expenditure incurred by the appellant on construction of the Warehouse in accordance with section 35AD(4), not disputing the factum or quantum (except disallowance of construction expenses of Rs 1.90.70,349 discussed in succeeding paragraphs) of investment in construction of the warehouse by the appellant and its in principle eligibility for deduction

DY. C.I.T. CIR-.5, NAGPUR vs. M/S AVANTHA HOLDINGS LTD.,, CHANDRAPUR

In the result, appeal filed by the assessee is dismissed

ITA 248/NAG/2016[2011-12]Status: DisposedITAT Nagpur04 Apr 2025AY 2011-12
For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 251

1 (SC). We on perusing the evidence on record find that learned CIT(A) has dealt with the facts and evidence on record extensively while granting relief in the case of appellant. Detailed order passed by the CIT(A) indicating reason for deleting the addition has been reproduced in the paragraphs hereinabove. We are in agreement with the findings

AVANTHA HOLDINGS LIMITED,NEW DELHI vs. A.C.I.T. CIR-5,, NAGPUR

In the result, appeal filed by the assessee is dismissed

ITA 45/NAG/2016[2011-12]Status: DisposedITAT Nagpur04 Apr 2025AY 2011-12
For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 251

1 (SC). We on perusing the evidence on record find that learned CIT(A) has dealt with the facts and evidence on record extensively while granting relief in the case of appellant. Detailed order passed by the CIT(A) indicating reason for deleting the addition has been reproduced in the paragraphs hereinabove. We are in agreement with the findings

DEPUTY COMMISSIONER OF INCOME TAX, NAGPUR vs. AVANTHA HOLDINGS LIMITED, CHANDRAPUR

In the result, appeal filed by the assessee is dismissed

ITA 354/NAG/2023[2012-13]Status: DisposedITAT Nagpur04 Apr 2025AY 2012-13
For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 251

1 (SC). We on perusing the evidence\non record find that learned CIT(A) has dealt with the facts and evidence on\nrecord extensively while granting relief in the case of appellant. Detailed order\npassed by the CIT(A) indicating reason for deleting the addition has been\nreproduced in the paragraphs hereinabove. We are in agreement with the\nfindings