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10 results for “depreciation”+ Section 92clear

Sorted by relevance

Mumbai1,602Delhi1,338Bangalore574Chennai360Kolkata255Ahmedabad208Jaipur107Hyderabad98Chandigarh96Pune67Indore42Raipur39Visakhapatnam34Lucknow28Karnataka25Guwahati21Ranchi18Rajkot18SC17Telangana17Surat16Cochin16Amritsar11Nagpur10Kerala8Cuttack5Allahabad5Varanasi4Agra3Jodhpur3Panaji2Jabalpur2Patna2Calcutta1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1Dehradun1Gauhati1Rajasthan1Orissa1

Key Topics

Section 143(3)20Section 80I18Section 14712Section 153A12Deduction8Disallowance8Section 142(1)5Section 143(2)3Section 1392Section 36(1)(viia)

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, 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 512/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

92,17,850. The assessee claimed deduction under section 80IB of the Act for an amount of Rs. 2,49,12,652. The 4 Smt. AanjuSaraf assessment under section 143(3) r/w section 147 of the Act was passed on 31st December 2009, assessing income at Rs. 10,41,30,497. The Tribunal quashed the order passed under section

2
Depreciation2
Addition to Income2

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, 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 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

92,17,850. The assessee claimed deduction under section 80IB of the Act for an amount of Rs. 2,49,12,652. The 4 Smt. AanjuSaraf assessment under section 143(3) r/w section 147 of the Act was passed on 31st December 2009, assessing income at Rs. 10,41,30,497. The Tribunal quashed the order passed under section

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

92,17,850. The assessee claimed deduction under section 80IB of the Act for an amount of Rs. 2,49,12,652. The 4 Smt. AanjuSaraf assessment under section 143(3) r/w section 147 of the Act was passed on 31st December 2009, assessing income at Rs. 10,41,30,497. The Tribunal quashed the order passed under section

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

92,17,850. The assessee claimed deduction under section 80IB of the Act for an amount of Rs. 2,49,12,652. The 4 Smt. AanjuSaraf assessment under section 143(3) r/w section 147 of the Act was passed on 31st December 2009, assessing income at Rs. 10,41,30,497. The Tribunal quashed the order passed under section

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, 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 511/NAG/2016[2008-09]Status: DisposedITAT Nagpur25 Jul 2022AY 2008-09

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

92,17,850. The assessee claimed deduction under section 80IB of the Act for an amount of Rs. 2,49,12,652. The 4 Smt. AanjuSaraf assessment under section 143(3) r/w section 147 of the Act was passed on 31st December 2009, assessing income at Rs. 10,41,30,497. The Tribunal quashed the order passed under section

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, 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 436/NAG/2016[2005-06]Status: DisposedITAT Nagpur25 Jul 2022AY 2005-06

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

92,17,850. The assessee claimed deduction under section 80IB of the Act for an amount of Rs. 2,49,12,652. The 4 Smt. AanjuSaraf assessment under section 143(3) r/w section 147 of the Act was passed on 31st December 2009, assessing income at Rs. 10,41,30,497. The Tribunal quashed the order passed under section

BUCCS LTD. AND NBC AND JV,BULDHANA vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

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

ITA 67/NAG/2023[2018-19]Status: DisposedITAT Nagpur26 Jun 2024AY 2018-19

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

For Appellant: Shri Abhay AgrawalkFor Respondent: Shri Rajat Singhai
Section 142(1)Section 143(2)Section 143(3)Section 272A(1)(d)Section 32(1)(ii)

section 143(2) and 142(1) of the Income Tax Act, 1961 (“the Act”) were issued to the assessee. The assessee debited the amortization expenses due to road construction of ` 7,92,63,747. Out of the total revenue, the receipt of ` 12,99,35,303, was from toll collection and road crossing income. As per the clarification

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

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 debited to the profit and loss account can be excluded in terms of clause (i) of the Explanation to sub-section (2) of section 115JB of the Act read with proviso considered the object of inserting clauses (i) to (vii) of the Explanation to the said section. The Supreme Court held that the object of clause

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 debited to the profit and loss account can be excluded in terms of clause (i) of the Explanation to sub-section (2) of section 115JB of the Act read with proviso considered the object of inserting clauses (i) to (vii) of the Explanation to the said section. The Supreme Court held that the object of clause

ASSISTANT COMMISSIONER OF INCOME TAX AKOLA CIRCLE , AKOLA vs. AKOLA URBAN CO-OPRATIVE BANK LTD , AKOLA

In the result, appeal filed by the Revenue is dismissed

ITA 119/NAG/2020[2015-16]Status: DisposedITAT Nagpur25 Oct 2024AY 2015-16

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

For Appellant: Shri Dharan Gandhi a/wFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 36(1)(viia)Section 40

depreciation for current year as well as preceding year. The assessee filed its revised return on 01/10/2015, claiming TDS which remained to be claimed in original return of income. There were no changes in income insofar as other claims are concerned. The case was selected for Scrutiny under CASS. The Assessing Officer concluded by passing order dated 27/12/2017, under section