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

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Key Topics

Section 80P(2)2Section 80P2Section 143(2)2Section 143(3)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)

D E R PER K.M. ROY, A.M. The captioned appeal has been filed by the Revenue challenging the impugned order dated 26/09/2019, passed by the learned Commissioner of Income Tax (Appeals)–1, Nagpur [“learned CIT(A)”] for the assessment year 2014–15. 2. The Revenue has raised following grounds:– “1. Whether on the facts and in the circumstances

THE AMRAVATI PEOPLE CO-OP BANK LTD ( NOW MERGED IN THE COSMOS CO-OP BANK LTD),AMARAVATI vs. D.C.I.T. AMRAVATI CIRCLE, AMARAVATI

ITA 309/NAG/2015[2008-09]Status: DisposedITAT Nagpur09 May 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita No. 309/Nag/2015 "नधा"रणवष" / Assessment Year : 2008-09 The Amravati Peoples Co-Op. Bank Limited (Now Merged In The Cosmos Co-Op. Bank Ltd.) C/O. Cosmos Co-Op Bank Ltd. Jawahar Road, Amravati-444601. Pan : Aaact5899B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Amravati Circle, Amravati. ……""यथ" / Respondent Assessee By : Shri S.G. Gandhi, Ar Revenue By : Smt. Agnes P. Thomas, Dr सुनवाईक"तार"ख / Date Of Hearing : 18.02.2022 घोषणाक"तार"ख / Date Of Pronouncement : 09.05.2022

For Appellant: Shri S.G. Gandhi, ARFor Respondent: Smt. Agnes P. Thomas, DR
Section 143(3)Section 151

80P of the Act. (vi). For A.Yr.2006-07, the return of income was filed on 31.10.2006 declaring nil income after claiming deduction u/s.80P of Rs.28,39,640/-. As per item No.25(a) of the audit report in Form No.3CD, the details given under the head "Details of brought forward loss or depreciation allowance, in the following manner

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

D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order dated 18.06.2024, impugned herein, passed by the Ld. Addl./Joint Commissioner of Income Tax (Appeals) (in short “Ld. Addl./Joint Commissioner”) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2017-18. 2