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6 results for “depreciation”+ Section 47clear

Sorted by relevance

Mumbai1,895Delhi1,849Bangalore748Chennai542Kolkata330Ahmedabad324Jaipur156Hyderabad153Raipur140Chandigarh139Pune84Indore75Karnataka58Surat57Cuttack51Visakhapatnam42Lucknow40Ranchi38Amritsar31Rajkot30Cochin30SC24Guwahati21Nagpur20Telangana15Allahabad12Jodhpur10Panaji9Varanasi7Kerala6Patna6Agra5Jabalpur3Dehradun3Calcutta3ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1Rajasthan1

Key Topics

Section 80I14Section 1478Section 143(3)4Section 284Addition to Income4Deduction4Section 143(2)3Section 2503Disallowance3Section 43(1)

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

ITA 314/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10
Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747

47 is not applicable. ITA No.314 to316/Pat/18 AY 2009-10 Arun Construction Page 3 No proceeding u/s 747 could be invoked 1 initiated for making fishing and roving enquiries. Further, no proceeding under 147 could be invoked / initiated for making the impugned addition of Rs. 5,37,4451- being income from other sources. The resorting of the provisions of section

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

2
Section 250(6)2

In the result, all the appeals (ITA Nos

ITA 315/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10
Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747

47 is not applicable. ITA No.314 to316/Pat/18 AY 2009-10 Arun Construction Page 3 No proceeding u/s 747 could be invoked 1 initiated for making fishing and roving enquiries. Further, no proceeding under 147 could be invoked / initiated for making the impugned addition of Rs. 5,37,4451- being income from other sources. The resorting of the provisions of section

MOTOR MACHINERUY TOOLS,PATNA vs. ACIT, CIRCLE-5, PATNA

In the result, the appeal filed by the assessee is partly allowed

ITA 39/PAT/2020[2011-12]Status: DisposedITAT Patna09 Sept 2021AY 2011-12

Bench: Shri P.M. Jagtap, Vice-(Kz)]

Section 250Section 28Section 43(1)

47,253/- and after reducing the incentive of Rs. 4.08 lakhs received from M/s. Usha International Ltd. from the cost of acquisition, the balance amount was reflected in the balance sheet on which depreciation was claimed by the assessee. He has contended that this accounting treatment was duly given by the assessee as per Explanation 10 to Section

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)

47,000/- Vinod Kumar 20-11-2008 PNB-9926 797772 2,00,000/- TOTAL 1,44,87,045/- Signed and stamped copy of ledgers of above parties in assessee’s books is placed on record. In order to verify, whether the bills for above payments were 7. in excess of Rs. 20,000/- or not, the assessee was repeatedly asked

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