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7 results for “depreciation”+ Section 32clear

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Mumbai2,834 Delhi2,688 Bangalore1,060 Chennai961 Kolkata530 Ahmedabad429 Hyderabad245 Jaipur239 Karnataka191 Pune177 Raipur148 Chandigarh138 Amritsar79 Indore73 SC60 Visakhapatnam52 Ranchi49 Lucknow49 Rajkot46 Cochin44 Jodhpur36 Surat34 Telangana29 Guwahati22 Kerala22 Calcutta21 Nagpur19 Cuttack18 Panaji9 Dehradun7 Patna7 Agra6 Allahabad6 Orissa5 Punjab & Haryana4 Rajasthan2 ASHOK BHAN DALVEER BHANDARI1 MADAN B. LOKUR S.A. BOBDE1 S. B. SINHA MARKANDEY KATJU1 A.K. SIKRI N.V. RAMANA1 Jabalpur1 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 Tripura1 Varanasi1 Gauhati1

Key Topics

Section 80I14 Section 117 Section 2506 Section 1444 Section 143(2)3 Section 12A(1)(b)3 Addition to Income3 Deduction3 Section 322 Section 12A

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

In the result, the appeal filed by the assessee is dismissed

ITA 124/PAT/2020[2011-12]Status: DisposedITAT Patna08 Jan 2025AY 2011-12

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 250Section 32Section 32(1)

section 32 if the asset is acquired during the year and is put to use for a period of less than 180 days then 50% of the normal depreciation

VIKRAMSHILA DUGDH UTPADAK SAHKARI SANGH LTD,BHAGALPUR vs. ACIT, CENTRAL CIRCLE-1, BHAGALPUR

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

ITA 59/PAT/2021[2014-15]Status: DisposedITAT Patna

2

13 Jan 2025

AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(2)(b)Section 154Section 250Section 32

depreciation on the grounds inter-alia that the same was made in proceeding of appeal for the first time in appeal and that no such claim could be entertained in view of the judicial pronouncement referred to and relied upon by him notwithstanding the fact that in view of the legal fiction created in section 32

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

32 dated 4th January 1988 in its ITR. But assessee did not submit copy of certificate of registration after giving several opportunities to justify its claim i.e. Details of project and institution run by assessee, for which it has claimed exemption under section 10(23C)(iiiad) of the I. T. Act, 1961. Further, for claiming exemption under section 11, assessee

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)

32,56,424/- 5. Sri Manish Kumar 1,00,000/- ___________________ Total: 1,43,10,424/- ___________________ 13. It is pertinent to mention here that the assessee has not shown this expense separately, in its audit report. Had the books of A/c not perused thoroughly, this fact would have gone unnoticed. As this expense is in the nature of rent, therefore

ACIT, CIRCLE-4, PATNA vs. SH. SURESH , PATNA

ITA 205/PAT/2018[2015-16]Status: DisposedITAT Patna27 Jun 2024AY 2015-16

For Appellant: Shri Alok Kumar, AdvocateFor Respondent: Smt. Rinku Singh, CIT D/R

Section 250Section 28Section 54Section 54F

section 28(iv) of the I. T. Act, 1961. The learned CIT(A) passed the order after full appreciation of the facts of the case and after application of judicial mind. The learned CIT(A) called for Remand Report from the Assessing Officer but the Assessing Officer did not respond to the Remand Report inspite of reminders having been given

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