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904 results for “depreciation”

Sorted by relevance

Mumbai6,397 Delhi5,667 Chennai2,413 Bangalore2,045 Kolkata1,437 Ahmedabad1,387 Pune904 Hyderabad676 Jaipur591 Chandigarh429 Karnataka354 Cochin334 Visakhapatnam259 Indore254 Surat248 Raipur236 Cuttack230 Amritsar187 Rajkot120 Lucknow111 SC102 Nagpur99 Telangana91 Jodhpur87 Ranchi83 Guwahati78 Patna48 Calcutta47 Agra45 Dehradun45 Panaji42 Kerala39 Allahabad24 Jabalpur19 Punjab & Haryana18 Varanasi11 Orissa10 Rajasthan7 Gauhati2 Himachal Pradesh1 ASHOK BHAN DALVEER BHANDARI1 MADAN B. LOKUR S.A. BOBDE1 A.K. SIKRI N.V. RAMANA1 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 S. B. SINHA MARKANDEY KATJU1 Tripura1

Key Topics

Depreciation71 Addition to Income64 Disallowance60 Section 143(3)48 Deduction40 Section 143(1)39 Section 271(1)(c)36 Section 14A29 Section 15422 Section 263

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. JOHNSON MATTHEY CHEMICALS (I) PVT. LTD.,, RAIGAD

In the result, appeal of the Revenue for assessment year 2009-10 is

ITA 1314/PUN/2016[2009-10]Status: DisposedITAT Pune31 May 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Section 143(3)Section 147

depreciation claimed on Know-how, Patents, Trade-marks without appreciating that the Assessing Officer had allowed depreciation on the said

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. JOHNSON MATTHEY CHEMICALS (I) PVT. LTD.,, RAIGAD

In the result, appeal of the Revenue for assessment year 2009-10 is

ITA 1313/PUN/2016[2006-07]Status: DisposedITAT Pune31 May 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Showing 1–20 of 904 · Page 1 of 46

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Section 143(3)Section 147

depreciation claimed on Know-how, Patents, Trade-marks without appreciating that the Assessing Officer had allowed depreciation on the said

JOHNSON MATTHEY CHEMICALS INDIA PRIVATE LTD.,,RAIGAD vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the Revenue for assessment year 2009-10 is

ITA 630/PUN/2014[2008-09]Status: DisposedITAT Pune31 May 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Section 143(3)Section 147

depreciation claimed on Know-how, Patents, Trade-marks without appreciating that the Assessing Officer had allowed depreciation on the said

JOHNSON MATTHEY CHEMICALS INDIA PRIVATE LTD.,,RAIGAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the Revenue for assessment year 2009-10 is

ITA 1275/PUN/2016[2009-10]Status: DisposedITAT Pune31 May 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Section 143(3)Section 147

depreciation claimed on Know-how, Patents, Trade-marks without appreciating that the Assessing Officer had allowed depreciation on the said

JOHNSON MATTHEY CHEMICALS INDIA PRIVATE LTD.,,RAIGAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the Revenue for assessment year 2009-10 is

ITA 1274/PUN/2016[2006-07]Status: DisposedITAT Pune31 May 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

Section 143(3)Section 147

depreciation claimed on Know-how, Patents, Trade-marks without appreciating that the Assessing Officer had allowed depreciation on the said

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 930/PUN/2014[2004-05]Status: DisposedITAT Pune27 Jun 2019AY 2004-05

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

depreciable capital assets and the re depreciation again on such assets. ITA Nos.929 to 932/PUN/2014 CO Nos.78 & 79/PUN/2014 7. Briefly

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 944/PUN/2014[2004-05]Status: DisposedITAT Pune27 Jun 2019AY 2004-05

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

depreciable capital assets and the re depreciation again on such assets. ITA Nos.929 to 932/PUN/2014 CO Nos.78 & 79/PUN/2014 7. Briefly

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 929/PUN/2014[2003-04]Status: DisposedITAT Pune27 Jun 2019AY 2003-04

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

depreciable capital assets and the re depreciation again on such assets. ITA Nos.929 to 932/PUN/2014 CO Nos.78 & 79/PUN/2014 7. Briefly

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 931/PUN/2014[2005-06]Status: DisposedITAT Pune27 Jun 2019AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

depreciable capital assets and the re depreciation again on such assets. ITA Nos.929 to 932/PUN/2014 CO Nos.78 & 79/PUN/2014 7. Briefly

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 945/PUN/2014[2005-06]Status: DisposedITAT Pune27 Jun 2019AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

depreciable capital assets and the re depreciation again on such assets. ITA Nos.929 to 932/PUN/2014 CO Nos.78 & 79/PUN/2014 7. Briefly

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 932/PUN/2014[2008-09]Status: DisposedITAT Pune27 Jun 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR

depreciable capital assets and the re depreciation again on such assets. ITA Nos.929 to 932/PUN/2014 CO Nos.78 & 79/PUN/2014 7. Briefly

M/S GERA DEVELOPMENTS PVT. LTD,PUNE vs. PCIT (CENTRAL), PUNE, PUNE

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

ITA 1053/PUN/2024[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Hari KrishanFor Respondent: Shri Amol Khairnar

Section 143(2)Section 143(3)Section 263

depreciation on goodwill is not allowable for the following reasons :- A. (i) The Assessing Officer has allowed the claim of depreciation

M/S JOHNSON MATHEY CHEMICALS INDIA PVT. LTD,THANE vs. CIT II, THANE

In the result, appeal of assessee is allowed

ITA 4368/MUM/2011[2007-08]Status: DisposedITAT Pune24 Jul 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.4368/M/2011 यििाारण वषा / Assessment Year : 2007-08 M/S. Johnson Matthey Chemicals India Pvt. Ltd., Plot No.-6A, Midc Industrial Estate, Taloja, अऩीऱाथी/Appellant Dist. Raigad, Maharashtra – 410208 …. Pan : Aabcj1620M Vs. The Commissioner Of Income Tax-Ii, Thane …. प्रत्यथी / Respondent अऩीऱाथी की ओर से / Appellant By : Shri P.J. Pardiwala & Smt. Vasanti Patel प्रत्यथी की ओर से / Respondent By : Shri Rajeev Kumar, Cit घोषणा की तारीख / सुनवाई की तारीख / Date Of Hearing : 26.04.2018 Date Of Pronouncement: 24.07.2018

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Rajeev Kumar, CIT

Section 143(3)Section 263Section 32Section 43(6)

depreciation has been accepted by the AO without making any enquiry with regard to the correctness of the claim of depreciation

DEPUTY COMMISSONER OF INCOME-TAX vs. THERMAX LIMITED, PUNE

In the result, the appeal of Revenue is partly allowed

ITA 1289/PUN/2013[2005-06]Status: DisposedITAT Pune31 Jul 2019AY 2005-06

Bench: Shri R.S. Syal, Vp & Shri Vikas Awasthy, Jm

For Appellant: Shri H.P MahajaniFor Respondent: Mrs. Nandita Kanchan

depreciation. 26.1. On perusing the depreciation chart, AO noticed that assessee had claimed depreciation at higher rate of 80% depreciation

THERMAX LIMITED,PUNE vs. DY. CIT, CIRCLE 10, PUNE

In the result, the appeal of Revenue is partly allowed

ITA 1033/PUN/2013[2005-06]Status: DisposedITAT Pune31 Jul 2019AY 2005-06

Bench: Shri R.S. Syal, Vp & Shri Vikas Awasthy, Jm

For Appellant: Shri H.P MahajaniFor Respondent: Mrs. Nandita Kanchan

depreciation. 26.1. On perusing the depreciation chart, AO noticed that assessee had claimed depreciation at higher rate of 80% depreciation

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 156/PUN/2025[2018-19]Status: DisposedITAT Pune22 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

depreciable asset. It just requires the assessee to reduce the subsidy from the cost of depreciable assets to claim depreciation

ACIT, CIRCLE-5, PUNE, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1844/PUN/2024[2019]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

depreciable asset. It just requires the assessee to reduce the subsidy from the cost of depreciable assets to claim depreciation

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD.,PUNE vs. ACIT, CIRCLE-5, PUNE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1423/PUN/2025[2019-20]Status: DisposedITAT Pune22 Dec 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

depreciable asset. It just requires the assessee to reduce the subsidy from the cost of depreciable assets to claim depreciation

DY. COMMISSIONER OF INCOME-TAX, CIRCLE-5, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD., PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 114/PUN/2025[2020]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

depreciable asset. It just requires the assessee to reduce the subsidy from the cost of depreciable assets to claim depreciation

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 154/PUN/2025[2016-17]Status: DisposedITAT Pune22 Dec 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

depreciable asset. It just requires the assessee to reduce the subsidy from the cost of depreciable assets to claim depreciation