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529 results for “depreciation”+ Section 10(15)clear

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Mumbai3,952Delhi3,701Bangalore1,499Chennai1,271Ahmedabad918Kolkata830Pune529Hyderabad463Jaipur431Chandigarh292Raipur190Visakhapatnam184Indore180Karnataka173Surat173Cochin161Cuttack147Amritsar126Rajkot89Lucknow75SC68Ranchi61Jodhpur58Guwahati54Nagpur53Telangana45Agra27Patna24Dehradun22Kerala19Panaji18Allahabad17Calcutta9Varanasi9Jabalpur7Rajasthan5Punjab & Haryana4Orissa3Gauhati2D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1Tripura1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 143(3)72Addition to Income65Disallowance56Depreciation49Section 14A48Deduction39Section 143(1)37Section 26328Section 3527Section 148

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

10 to section 43(1) of the Act and has done the treatment accordingly apportioning the subsidy on the total fixed assets and after reducing it from fixed assets has claimed depreciation. 15

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

Showing 1–20 of 529 · Page 1 of 27

...
26
Section 271(1)(c)25
Section 143(2)21

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

10 to section 43(1) of the Act and has done the treatment accordingly apportioning the subsidy on the total fixed assets and after reducing it from fixed assets has claimed depreciation. 15

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

10 to section 43(1) of the Act and has done the treatment accordingly apportioning the subsidy on the total fixed assets and after reducing it from fixed assets has claimed depreciation. 15

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

10 to section 43(1) of the Act and has done the treatment accordingly apportioning the subsidy on the total fixed assets and after reducing it from fixed assets has claimed depreciation. 15

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

10 to section 43(1) of the Act and has done the treatment accordingly apportioning the subsidy on the total fixed assets and after reducing it from fixed assets has claimed depreciation. 15

ASSISTANT OINT COMMISSIONER OF INCOME-TAX vs. PYC HINDU GYMKHANA,, PUNE

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

ITA 187/PUN/2015[2010-11]Status: DisposedITAT Pune23 Jul 2018AY 2010-11

Bench: Shri "याियक सद"य के सम" D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No.179/Pun/2015 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2010-11 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Sunil Pathak
Section 11Section 2(15)

15) of the I.T Act inserted with effect from 01.04.2009 and the assessee is not entitled to exemption claimed under section 11 or under section 12 of the I .T Act in respect of its surplus income. 4.12 Once it is held that exemption under section 11 or 12 is not available to the assessee in respect of its surplus

AGRICULTURAL PRODUCE MARKET COMMITTEE,,AHMEDNAGAR vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 2219/PUN/2016[2012-13]Status: DisposedITAT Pune26 Feb 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita No.2219/Pun/2016 यििाारण वषा / Assessment Year : 2012-13 Agricultural Produce Market Committee, 1St Floor, Kisan Kranti Building, Market Yard, Station Road, अऩीऱाथी/Appellant Ahmednagar – 414001 …. Pan: Aaala0304R Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Ahmednagar Circle, Ahmednagar

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Mukesh Jha
Section 10Section 143(3)

depreciation & other direct & indirect cost incurred to earn such income. 3. The issue arising in the present appeal is against the claim of exemption under section 10(26AAB) of the Act. 4. Briefly, in the facts of the case, the assessee is a local authority which was providing facilities for marketing of agricultural produce. The profit arising from such activities

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

10(20) of the Act. Since, the services of the employees were utilized for earning the income of the earlier periods therefore, he held that the expenses of employee's premium for Superannuation Fund for earlier period cannot be an expenditure of the year in question, in view of the clear provisions of section

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

10(20) of the Act. Since, the services of the employees were utilized for earning the income of the earlier periods therefore, he held that the expenses of employee's premium for Superannuation Fund for earlier period cannot be an expenditure of the year in question, in view of the clear provisions of section

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

10(20) of the Act. Since, the services of the employees were utilized for earning the income of the earlier periods therefore, he held that the expenses of employee's premium for Superannuation Fund for earlier period cannot be an expenditure of the year in question, in view of the clear provisions of section

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

10(20) of the Act. Since, the services of the employees were utilized for earning the income of the earlier periods therefore, he held that the expenses of employee's premium for Superannuation Fund for earlier period cannot be an expenditure of the year in question, in view of the clear provisions of section

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

10(20) of the Act. Since, the services of the employees were utilized for earning the income of the earlier periods therefore, he held that the expenses of employee's premium for Superannuation Fund for earlier period cannot be an expenditure of the year in question, in view of the clear provisions of section

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

10(20) of the Act. Since, the services of the employees were utilized for earning the income of the earlier periods therefore, he held that the expenses of employee's premium for Superannuation Fund for earlier period cannot be an expenditure of the year in question, in view of the clear provisions of section

SATARA ENGINEERING PROJECTS AND EQUIPMENTS PRIVATE LIMITED,SATARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, SATARA, SATARA

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

ITA 2450/PUN/2025[2024-25]Status: DisposedITAT Pune06 Jan 2026AY 2024-25

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2450/Pun/2025 Assessment Year : 2024-25

For Appellant: Shri Ashwani Kumar &For Respondent: Shri Ganesh B. Budruk
Section 115BSection 139(1)Section 143(1)Section 250

depreciation" shall have the meaning assigned to it in clause (b) of sub-section (7) of section 72A.” 6. Now before us, ld. Counsel for the assessee contended that in compliance to section 115BAB(7) assessee has first time opted for this concessional rate of tax u/s.115BAB of the Act in the return filed

M/S. VARDHAN NUTRITIONS AND CHEMICALS PVT. LTD.,,RAIGAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed

ITA 662/PUN/2016[2011-12]Status: DisposedITAT Pune15 Oct 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.662/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 M/S. Vardhan Nutritions & Chemicals Pvt. Ltd., Plot No.535/2, Ershimgathi Road, Old Thana Naka Road, Thana Naka, अऩीऱाथी/Appellant Panvel, Dist. Raigad. …. Pan: Aabcv9194J Vs. The Asst. Commissioner Of Income-Tax, …. प्रत्यथी / Respondent Panvel

For Appellant: Shri Devendra JainFor Respondent: Shri Sanjeev Ghei
Section 143(3)Section 72Section 72(1)

15,265/-. The assessee claimed that in addition to depreciation loss, it had also available carried forward business loss of ₹ 8,65,154/-. However, this set off of said carried forward business loss was not claimed against short term capital gain arising from sale of business asset in the return of income. He thus, raised this issue for the first

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
Section 143(3)

15. The first issue decided by CIT(A) was whether the assessee was extended arm of Government and the said issue was rejected. The assessee filed written submissions before the CIT(A) and pointed out that till assessment year 2002-03, income of Development Authority was exempt from income tax under section 10(20A) of the Act. However, from assessment

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
Section 143(3)

15. The first issue decided by CIT(A) was whether the assessee was extended arm of Government and the said issue was rejected. The assessee filed written submissions before the CIT(A) and pointed out that till assessment year 2002-03, income of Development Authority was exempt from income tax under section 10(20A) of the Act. However, from assessment

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
Section 143(3)

15. The first issue decided by CIT(A) was whether the assessee was extended arm of Government and the said issue was rejected. The assessee filed written submissions before the CIT(A) and pointed out that till assessment year 2002-03, income of Development Authority was exempt from income tax under section 10(20A) of the Act. However, from assessment

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
Section 143(3)

15. The first issue decided by CIT(A) was whether the assessee was extended arm of Government and the said issue was rejected. The assessee filed written submissions before the CIT(A) and pointed out that till assessment year 2002-03, income of Development Authority was exempt from income tax under section 10(20A) of the Act. However, from assessment

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
Section 143(3)

15. The first issue decided by CIT(A) was whether the assessee was extended arm of Government and the said issue was rejected. The assessee filed written submissions before the CIT(A) and pointed out that till assessment year 2002-03, income of Development Authority was exempt from income tax under section 10(20A) of the Act. However, from assessment