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.

4 results for “depreciation”+ Section 94(7)clear

Sorted by relevance

Mumbai1,445Delhi1,087Bangalore487Chennai393Kolkata233Ahmedabad221Jaipur97Hyderabad87Raipur64Indore58Pune53Chandigarh44Visakhapatnam31Surat30Cuttack28Lucknow25Cochin22Karnataka21Jodhpur13SC12Rajkot9Guwahati6Allahabad5Nagpur5Telangana5Amritsar4Patna4Punjab & Haryana2Kerala2Dehradun2Calcutta2Ranchi2Jabalpur1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1Orissa1Rajasthan1

Key Topics

Section 1478Disallowance4Addition to Income4Section 250(6)2Section 7472Section 143(3)2Section 145(3)2Section 1442Section 402Deduction

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)

depreciation will be allowed as per the provision of section 32(1) of IT Act. Hence, the appellant's contention that the addition was arbitrary found incorrect and after considering the facts and merits of the case, I dismissed this ground. Ground No- 3 regarding disallowance of Rs. 2,32,000/- on account of 50% of the rental income

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: Disposed
2
ITAT Patna
17 Oct 2023
AY 2009-10

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

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

94,000/- Kamdhenu 13-08-2008 PNB-9926 797760 4,00,000/- 3 Assessment Year: 2009-2010 M/s. Kumar Construction Kamdhenu 18-08-2008 PNB-9926 797762 3,00,000/- M.K Singh 05-06-2008 SBI-347 735721 4,88,000/- M.K Singh 03-07-2008 SBI-347 735726 2,44,500/- M.K Singh

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

section 145(3) is not applicable. The income estimated in the manner provided u/s 144 of the I. T Act, 1961 @ 8% is arbitrary and unjust. The addition as made is fit to be deleted. (iii) For that in the facts and circumstances of the case, the disallowances of bonafide and legitimate deduction available to the assessee

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

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

section 145(3) is not applicable. The income estimated in the manner provided u/s 144 of the I. T Act, 1961 @ 8% is arbitrary and unjust. The addition as made is fit to be deleted. (iii) For that in the facts and circumstances of the case, the disallowances of bonafide and legitimate deduction available to the assessee