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34 results for “depreciation”+ Section 43clear

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Mumbai2,182 Delhi1,975 Bangalore881 Chennai660 Ahmedabad618 Kolkata417 Hyderabad261 Jaipur231 Pune228 Chandigarh207 Raipur147 Indore110 Visakhapatnam101 Karnataka98 Surat84 Amritsar81 Cochin77 Cuttack75 Rajkot49 SC47 Lucknow45 Ranchi44 Guwahati40 Nagpur34 Jodhpur29 Telangana21 Agra17 Dehradun16 Kerala13 Patna12 Allahabad11 Panaji9 Varanasi6 Calcutta5 Orissa3 Jabalpur2 Rajasthan1 Punjab & Haryana1 MADAN B. LOKUR S.A. BOBDE1 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 S. B. SINHA MARKANDEY KATJU1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 1125 Section 143(3)24 Section 80I18 Section 14714 Deduction13 Section 153A12 Addition to Income12 Disallowance11 Section 26310 Section 12A

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)

section 43 (1) for the purpose of acquisition of depreciation, etc." (underlined and bold for emphasis) In the above decision

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 34 · Page 1 of 2

7

Section 142(1)6

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)

section 43 (1) for the purpose of acquisition of depreciation, etc." (underlined and bold for emphasis) In the above decision

SHARDA ISPAT LIMITED ,NAGPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, NAGPUR

In the result, the appeal of assessee is allowed

ITA 69/NAG/2019[2007-08]Status: DisposedITAT Nagpur30 Oct 2023AY 2007-08

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Ms. Shikha LoyaFor Respondent: Smt. Rashmi Mathur

depreciation in terms of proviso to Explanation 10 of section 43(1) of the Act which is evident from para

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 479/NAG/2014[2008-09]Status: DisposedITAT Nagpur22 Oct 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

Section 32(1)(iia) of the Income Tax Act, 1961. The AO is directed to allow additional depreciation of Rs.1,69,92,222/-. The ground is allowed in favour of the appellant.” 12 Group of 22 Cases, Nagpur. Gupta group of cases. 13. We have perused the case records and heard the submissions of the Ld. DR. We have also

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS & WASHHERIES LTD), NAGPUR

In the result, cross objections No

ITA 485/NAG/2014[2010-11]Status: DisposedITAT Nagpur22 Oct 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

Section 32(1)(iia) of the Income Tax Act, 1961. The AO is directed to allow additional depreciation of Rs.1,69,92,222/-. The ground is allowed in favour of the appellant.” 12 Group of 22 Cases, Nagpur. Gupta group of cases. 13. We have perused the case records and heard the submissions of the Ld. DR. We have also

ASTT.COMMISSIONER OF INCOME TAX,CENTRAL CIR 2(3) R, NAGPUR vs. M GUPTA COALFIELDS & WASHERIES LTD., NAGPUR

In the result, cross objections No

ITA 414/NAG/2014[2008-09]Status: DisposedITAT Nagpur22 Oct 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

Section 32(1)(iia) of the Income Tax Act, 1961. The AO is directed to allow additional depreciation of Rs.1,69,92,222/-. The ground is allowed in favour of the appellant.” 12 Group of 22 Cases, Nagpur. Gupta group of cases. 13. We have perused the case records and heard the submissions of the Ld. DR. We have also

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS 7 WASHHERIES LTD), NAGPUR

In the result, cross objections No

ITA 482/NAG/2014[2006-07]Status: DisposedITAT Nagpur22 Oct 2019AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

Section 32(1)(iia) of the Income Tax Act, 1961. The AO is directed to allow additional depreciation of Rs.1,69,92,222/-. The ground is allowed in favour of the appellant.” 12 Group of 22 Cases, Nagpur. Gupta group of cases. 13. We have perused the case records and heard the submissions of the Ld. DR. We have also

ASSTT.C,I,.T, CENTRAL CIR, -2(3), NAGPUR vs. M/S GUPTA COALFIELDS & WASHERIES LTD., NAGPUR

In the result, cross objections No

ITA 429/NAG/2014[2005-06]Status: FixedITAT Nagpur22 Oct 2019AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

Section 32(1)(iia) of the Income Tax Act, 1961. The AO is directed to allow additional depreciation of Rs.1,69,92,222/-. The ground is allowed in favour of the appellant.” 12 Group of 22 Cases, Nagpur. Gupta group of cases. 13. We have perused the case records and heard the submissions of the Ld. DR. We have also

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 478/NAG/2014[2007-08]Status: DisposedITAT Nagpur22 Oct 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

Section 32(1)(iia) of the Income Tax Act, 1961. The AO is directed to allow additional depreciation of Rs.1,69,92,222/-. The ground is allowed in favour of the appellant.” 12 Group of 22 Cases, Nagpur. Gupta group of cases. 13. We have perused the case records and heard the submissions of the Ld. DR. We have also

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS & WASHHERIES LTD), NAGPUR

In the result, cross objections No

ITA 483/NAG/2014[2007-08]Status: DisposedITAT Nagpur22 Oct 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

Section 32(1)(iia) of the Income Tax Act, 1961. The AO is directed to allow additional depreciation of Rs.1,69,92,222/-. The ground is allowed in favour of the appellant.” 12 Group of 22 Cases, Nagpur. Gupta group of cases. 13. We have perused the case records and heard the submissions of the Ld. DR. We have also

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 480/NAG/2014[2009-10]Status: DisposedITAT Nagpur22 Oct 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

Section 32(1)(iia) of the Income Tax Act, 1961. The AO is directed to allow additional depreciation of Rs.1,69,92,222/-. The ground is allowed in favour of the appellant.” 12 Group of 22 Cases, Nagpur. Gupta group of cases. 13. We have perused the case records and heard the submissions of the Ld. DR. We have also

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS & WASHHERIES LTD), NAGPUR

In the result, cross objections No

ITA 484/NAG/2014[2009-10]Status: DisposedITAT Nagpur22 Oct 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

Section 32(1)(iia) of the Income Tax Act, 1961. The AO is directed to allow additional depreciation of Rs.1,69,92,222/-. The ground is allowed in favour of the appellant.” 12 Group of 22 Cases, Nagpur. Gupta group of cases. 13. We have perused the case records and heard the submissions of the Ld. DR. We have also

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 481/NAG/2014[2010-11]Status: DisposedITAT Nagpur22 Oct 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

Section 32(1)(iia) of the Income Tax Act, 1961. The AO is directed to allow additional depreciation of Rs.1,69,92,222/-. The ground is allowed in favour of the appellant.” 12 Group of 22 Cases, Nagpur. Gupta group of cases. 13. We have perused the case records and heard the submissions of the Ld. DR. We have also

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 477/NAG/2014[2006-07]Status: DisposedITAT Nagpur22 Oct 2019AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

Section 32(1)(iia) of the Income Tax Act, 1961. The AO is directed to allow additional depreciation of Rs.1,69,92,222/-. The ground is allowed in favour of the appellant.” 12 Group of 22 Cases, Nagpur. Gupta group of cases. 13. We have perused the case records and heard the submissions of the Ld. DR. We have also

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

43,50,000. In other words, such addition shall be subject to normal rate of taxation and need not be governed by the provisions of section 115BBE of the Act. Accordingly, ground no.3, raised by the Revenue is dismissed. 21. Ground no.4, relates to denial of exemption under section 11 of the Act. We have heard the rival arguments, perused

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

43,50,000. In other words, such addition shall be subject to normal rate of taxation and need not be governed by the provisions of section 115BBE of the Act. Accordingly, ground no.3, raised by the Revenue is dismissed. 21. Ground no.4, relates to denial of exemption under section 11 of the Act. We have heard the rival arguments, perused

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

43,50,000. In other words, such addition shall be subject to normal rate of taxation and need not be governed by the provisions of section 115BBE of the Act. Accordingly, ground no.3, raised by the Revenue is dismissed. 21. Ground no.4, relates to denial of exemption under section 11 of the Act. We have heard the rival arguments, perused

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

depreciation at ` 21,51,907. In the return of income, this loss was claimed as carried forward. The return of income for the assessment year 2008-09 was accepted under section 143(1) of the Act. 6. The return of income for the assessment year 2009–10 was filed on 20/09/2009, claiming loss at ` (–)2,61,43

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

Section 32(l)(iia) of the Act which is not permissible. 13. Therefore, question no.(I) is answered in the affirmative i.e. in favour of the respondent-assessee and against the appellant- Revenue.” 20. Therefore, relying upon the order of the Hon’ble Bombay High Court and in view of the observations of the learned CIT(A), the learned Counsel

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 499/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

Section 32(l)(iia) of the Act which is not permissible. 13. Therefore, question no.(I) is answered in the affirmative i.e. in favour of the respondent-assessee and against the appellant- Revenue.” 20. Therefore, relying upon the order of the Hon’ble Bombay High Court and in view of the observations of the learned CIT(A), the learned Counsel