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4 results for “depreciation”+ Section 143(2)clear

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Key Topics

Section 14A3Depreciation3Section 2602Section 45(2)2Section 143(3)2Section 1482Addition to Income2

PRINCIPAL COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. INDUSTRIAL DEVELOPMENT CORPORATION OF ORISSA LTD.

In the result, the appeal stands disposed of in terms of

ITA/33/2017HC Orissa14 Nov 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 115Section 115JSection 14Section 14ASection 260Section 45(2)

2) which requires investments are to be treated as Stock in Trade? 7. "Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that addition to book profits under Section 115 JB towards expenditure on exempt income is purely academic in nature as the Tribunal has held that no disallowances

ISPAT ALLOYS LTD. vs. DY.COMMNR.OF I.T.

The appeal is allowed in the above terms with no

ITA/14/2003HC Orissa10 Nov 2021

Bench: The Assessing Officer (Ao) & Claimed Depreciation Allowance On The Increased Cost Of The Plant & Machinery Due To Exchange Fluctuations. The Ao In The Assessment Order Dated 31St March 1997 Rejected The Above Claim.

Section 43Section 43A

depreciation by the Assessee is allowable under Section 43A of the Income Tax Act, 1961?” 3. The brief facts are that the Appellant-Assessee filed its return of income for the AY 1994-95. Pursuant to a notice issued under Sections 142 (1) and 143 (2

INDUSTRIAL INCUBATOR vs. DY.COMMNR.OF I.T.

ITA/179/2004HC Orissa10 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 142(1)Section 143(3)Section 148

2. The appeal itself arises out of an order dated 30th April, 2004 of the Income Tax Appellate Tribunal (ITAT) dismissing the Appellant-Assesee’s appeal for the Assessment Years (AYs) 1994-95 and 1995-96. The said appeals before the ITAT bearing Nos.168 and 169/CTK/2001 were in turn directed against the common order dated 3rd January

COMMISSIONER OF INCOME TAX vs. M/S.NEELACHAL ISPAT NIGAM LTD.

In the result, this Income Tax Appeal is allowed, setting

ITA/11/2018HC Orissa16 Mar 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 143(3)

2. The appellant was engaged in the business of aqua farm culture and sale of its proceeds. Until 2007, the company functioned in the name of 'M/s.Victory Aqua Farm Limited' and later changed its name to 'M/s.Kings Infra Ventures Limited' and ventured into construction business. The appellant filed its return of income for the assessment years 2011-12, disclosing