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.

13 results for “depreciation”+ Section 13(8)clear

Sorted by relevance

Mumbai3,949Delhi3,835Bangalore1,556Chennai1,315Kolkata756Ahmedabad552Hyderabad340Jaipur269Pune226Karnataka213Chandigarh174Raipur154Indore120Cochin98Amritsar92Visakhapatnam79SC70Lucknow66Surat61Rajkot51Ranchi50Telangana49Jodhpur45Cuttack35Nagpur29Guwahati22Kerala19Panaji14Patna13Calcutta11Allahabad9Dehradun9Agra8Rajasthan6Varanasi6Jabalpur5Orissa3Punjab & Haryana2Gauhati2MADAN B. LOKUR S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1Tripura1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 80I14Section 43B11Section 14711Section 143(2)10Section 14410Section 2639Section 143(3)8Section 142(1)7Addition to Income7Disallowance

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

Appeal is treated as allowed for statistical purposes

ITA 296/PAT/2023[2017-18]Status: DisposedITAT Patna04 Feb 2025AY 2017-18
Section 10Section 11Section 12Section 12ASection 12A(1)(b)Section 139(1)Section 144Section 2Section 250Section 288

13(10) of the Act deserves to be extracted: “[10) Where the provisions of sub-section (8) are applicable to any trust or institution or it violates the conditions specified under clause (b) or clause (ba) of sub-section (1) of section 12A, its income chargeable to tax shall be computed after allowing deduction for the expenditure (other than capital

4
Deduction3
Depreciation2

ACIT vs. INTERNATIONAL SCHOOL OF SOCIAL WELFARE HUMAN RESOURCES,

In the result, the appeal filed by the Revenue is allowed while the Cross Objection filed by the assessee is dismissed

ITA 119/PAT/2011[2005-06]Status: DisposedITAT Patna30 Oct 2024AY 2005-06

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri Abhi Sarkar, AdvFor Respondent: Ld. DR. Lalita Kumari, Sr. DR
Section 12ASection 143(2)Section 144Section 147Section 148Section 250

8. In the result, the appeal is allowed. 5.3 The Revenue filed another appeal and vide a common order dated 20.07.2015 in I.T.A. Nos. 72 & 99/Pat/2011 & 12 (which related to denial of registration under section 12AA) and I.T.A. No.119/Pat/2011 and C.O.No.01/Pat/2012, the Tribunal decided the appeals and set aside the appeal order of the Ld. CIT(A). Subsequently

PUNRASAR JUTE PARK LIMITED,PURNEA vs. CIT, PURNEA

In the result, the appeal of the assessee is allowed

ITA 432/PAT/2024[2015-16]Status: DisposedITAT Patna05 Sept 2024AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 142(2)Section 143(1)Section 143(3)Section 147Section 148

8. On the other hand, ld. D.R. vehemently argued supporting the order of ld. CIT(Appeals). 9. We have heard the rival contentions and perused the material placed before us. Validity of notice under section 148 and reopening proceedings under section 147 of the Act are in challenge before us. The crux of the submissions of ld. Counsel

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

depreciation of Rs.9,42,162/-, which will be allowed along with interest and remuneration to partners allowable. The disallowances made by the A.O. u/s 40A(3) and section 40(a)(ia) are hereby deleted and income is estimated at the end of discussion of all other grounds of appeal”. 6. The ld. Sr. D.R. took us through the assessment order

ROHIT KUMAR JHUNJHUNWALA,PATNA vs. ITO, WARD-5(1), PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 73/PAT/2025[2016-17]Status: DisposedITAT Patna30 May 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 73/Pat/2025 Assessment Year: 2016-2017 Rohit Kumar Jhunjhunwala,……………….…Appellant Keshev Rai Lane Chowk, Patna City-800008, Bihar [Pan:Aaqpj7024F] -Vs.- Income Tax Officer,………………………….....Respondent Ward-5(1), Patna Appearances By: Shri Alok Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue

Section 142(1)Section 143(2)Section 143(3)Section 144

depreciation, ld. Assessing Officer left no other option, but to complete the time barring scrutiny assessment under section 144 of the Income Tax Act by disallowing the claim of Rs.19,13,907/- claimed by the assessee and assessed income of the assessee at Rs.23,79,307/-. On being aggrieved, the assessee preferred an appeal before the ld. CIT(Appeals

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the assessee are dismissed

ITA 234/PAT/2025[2017-18]Status: DisposedITAT Patna23 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: Sh. Ankit Kumar, CAFor Respondent: Md. A. H. Chowdhary, CIT (DR)

depreciation is calculated on the reduced value of fixed assets. The AO however noted that no corroborative documentary evidence was filed in respect of the above contention. Therefore, the interest amount on grant partakes the nature of revenue receipt and is to be accounted accordingly. Therefore, the addition of Rs. 28,78,62,239/- was made. 6.4. We therefore find

SRIRAM ENTERPRISES,PATNA vs. PCIT (CENTRAL), PATNA

In the result, the appeal of the assessee is allowed

ITA 76/PAT/2023[2018-19]Status: DisposedITAT Patna08 May 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 76/Pat/2023 Assessment Year: 2018-2019 Sriram Enterprises,………………………..........Appellant C/O. Nirmal & Associates, Nepali Kothi, Opposite Gasoline Petrol Pump, Boring Road, Patna-800001 [Pan:Aarfs8853J] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,…………………………………..……………..Respondent, Bihar-800001 Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Md. A.H. Chowdhary, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 5Th March, 2024 Date Of Pronouncing The Order: May 8Th, 2024 O R D E R

Section 133ASection 142(1)Section 143(1)Section 263

8. clarification/justification and supporting evidences. 10. In reply to the notice dated 15.12.2020, the assessee furnished submissions on 26.12.2020 and the contents of the same are extracted below:- 20 Assessment Year: 2018-2019 Sriram Enterprises 21 Assessment Year: 2018-2019 Sriram Enterprises 22 Assessment Year: 2018-2019 Sriram Enterprises 23 Assessment Year: 2018-2019 Sriram Enterprises 11. Now after conducting

MAHUA COOPERATIVE COLD STORAGE LTD, MAHUA,VAISHALI vs. ADIT,CPC, BENGALURU, BENGALURU

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

ITA 520/PAT/2024[2021-22]Status: DisposedITAT Patna19 Feb 2026AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 250Section 43BSection 4A

depreciation of Rs. 44,65,970/- which should have been allowed against the income determined. 8) For that other grounds, if any, will be urged at the time of hearing.” 3. Brief facts of the case are that the assessee is an AOP and had filed its return of income on 20.02.2022 showing total loss of ₹8

RAKESH KUMAR,PATNA vs. DCIT, CIRCLE-4, PATNA

In the result, both the appeals of the assessee for AYs 2012-13

ITA 85/PAT/2017[2012-13]Status: DisposedITAT Patna23 Jul 2024AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

Section 143(2)Section 143(3)Section 250Section 80I

Depreciation for the year Electricals & equipments 17,013 2,552 Furniture & fixture 44,742 4,474 Tools & equipments 91,252 13,263 Computer 24,604 (new) 14,762 Printer 5,000 (new) 840 From above chart, it is evident that to manufacture/produce ultrasonography and X-ray machines which resulted In sale of Rs.5,10,49,366/- & net profit of Rs.2

RAKESH KUMAR,PATNA vs. DCIT, CIRCLE-4, PATNA

In the result, both the appeals of the assessee for AYs 2012-13

ITA 86/PAT/2017[2013-14]Status: DisposedITAT Patna23 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

Section 143(2)Section 143(3)Section 250Section 80I

Depreciation for the year Electricals & equipments 17,013 2,552 Furniture & fixture 44,742 4,474 Tools & equipments 91,252 13,263 Computer 24,604 (new) 14,762 Printer 5,000 (new) 840 From above chart, it is evident that to manufacture/produce ultrasonography and X-ray machines which resulted In sale of Rs.5,10,49,366/- & net profit of Rs.2

MASUDAN TANTI,BHAGALPUR vs. CIT, NFAC, DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 29/PAT/2023[2013-14]Status: DisposedITAT Patna22 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2013-14

For Appellant: Shri R. N. Bedi, CAFor Respondent: Dr. Lalita Kumari, Sr. DR
Section 142(1)Section 147Section 148Section 250Section 44

8. Sir, you will find there is not only deposit, but withdrawals also. If it would have been purely deposit and no withdrawal, then it could be said that total credit is nothing but is total income. It is not the matter here every time or you can say several times withdrawals have also been made that is in cash

ASHOK KUMAR,BHOJPUR vs. ITO, WARD-1, ARA

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 259/PAT/2018[2010-11]Status: DisposedITAT Patna10 Apr 2024AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 142(1)Section 143(2)Section 148Section 40

13 Assessment Year: 2010-2011 Ashok Kumar how much payment was made. He has been determining the income of the assessee on an estimate basis because he could not identify the exact expenses incurred by the assessee. In such situation, under an assumed conception that assessee must have paid carriage outward charges in violation to the threshold limit provided under

NORTH BIHAR POWER DISTRUBUTION CO. LTD,PATNA vs. PR. CIT-1, PATNA

In the result, appeal of the assessee is allowed

ITA 224/PAT/2022[2017-18]Status: DisposedITAT Patna30 Mar 2023AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Ankit Kumar,FCAFor Respondent: Smt. Rinku Singh, Addl. CIT, DR
Section 143(3)Section 263Section 263(1)Section 263(2)

depreciation as per Companies Act and as per IT Act. Further no evidence or proof has been adduced by the assessee as to why reserve and amortization of grant of Rs.1027353413/- has not been deducted while calculating the deduction as per Income Tax Act. Under the circumstances, the assessee's argument on the above issue is not tenable