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.

2 results for “depreciation”+ Section 80P(2)clear

Sorted by relevance

Bangalore51Delhi42Chennai24Visakhapatnam21Mumbai20Hyderabad20Kolkata18Pune16Jaipur10Cochin9Karnataka8Jodhpur8Ahmedabad8Surat6Chandigarh5Rajkot3Indore2Lucknow2SC2Panaji2Nagpur2

Key Topics

Section 80P(2)2Section 80P2Section 143(2)2Deduction2Disallowance2Addition to Income2

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

ITA 391/NAG/2019[2014-15]Status: HeardITAT Nagpur27 Nov 2024AY 2014-15

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal
Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)

depreciation, it clearly indicates the addition is made with the prejudice and unlawful way and therefore needs to be deleted. 18. Further not withstanding anything mentioned in above para, even otherwise, if the expenses on purchase of machines are disallowed, it would ultimately result in increase in gross total income, which is completely deductible under section 80P. Thus, the deduction

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

section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2017-18. 2. At the outset, it is observed that there is a delay of 124 days in fling the instant appeal, on which the Assessee has claimed that it is located in a small place and its employees are not very well versed with