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.

2 results for “depreciation”+ Section 36(1)(viia)clear

Sorted by relevance

Mumbai161Chennai79Bangalore75Delhi49Chandigarh42Kolkata19Hyderabad17Surat15Karnataka12Pune10Jodhpur8Cochin8Amritsar7Ahmedabad6Jaipur4Nagpur3Rajkot3Telangana3Kerala2Lucknow2Patna2SC2Visakhapatnam1Indore1Cuttack1Raipur1

Key Topics

Section 143(3)3Section 36(1)(viia)3Section 1472Depreciation2Set Off of Losses2

ACIT, CIRCLE-1, PATNA vs. BIHAR KSHETRIYA GRAMIN BANK, MUNGER

In the result, the appeal of the revenue is dismissed

ITA 257/PAT/2019[2012-13]Status: DisposedITAT Patna08 Dec 2022AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 143(3)Section 36(1)(viia)

depreciation claimed by the assessee for reducing the bills were not supplied and total disallowance of Rs. 2,76,084/- was made and the same was added back to the income of the assessee before set off of losses. Thereafter, the ld. AO further observed that the assessee had claimed an amount of Rs. 3.65 crores towards provision

THE MUZAFFARPUR CENTRAL CO-OPERATIVE BANK LTD,MUZAFFARPUR vs. ACIT, CIRCLE-2, MUZAFFARPUR

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

ITA 87/PAT/2019[12/03/2019]Status: HeardITAT Patna05 Jul 2022

Bench: Shri Mainsh Borad & Shri Sonjoy Sarma]

Section 139Section 139(3)Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 32(2)Section 36(1)(viia)Section 72

36(1)(viia) of the I.T. Act. The provision for bad and doubtful debts as claimed is profit & loss account is therefore allowable in full. 18. For that other grounds, if any, will be urged at the time of hearing.” 3 The Muzaffarpur Central Co-operative Bank Ltd. AY 2010-11 3. Brief facts of the case are that