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.

67 results for “depreciation”+ Section 40A(7)(b)clear

Sorted by relevance

Mumbai506Delhi353Bangalore139Ahmedabad113Chennai96Raipur95Kolkata84Pune67Jaipur65Amritsar53Hyderabad50Chandigarh47Visakhapatnam37Surat34Indore15Rajkot12Guwahati10Lucknow9Cuttack9Cochin9Jodhpur6Varanasi5Karnataka4Ranchi3SC3Agra3Calcutta2Patna2Dehradun2Nagpur2Allahabad1Telangana1Kerala1

Key Topics

Section 14A48Section 12A36Addition to Income36Section 143(3)33Disallowance30Section 10(20)24Section 1124Section 26319Section 80I16Depreciation

DEPUTY COMMISSIONER OF INCOME-TAX vs. ASSOCIATED DAIRY FAB PVT. LTD.,, JALGAON

In the result, appeal of assessee is partly allowed and appeal of Revenue is dismissed

ITA 211/PUN/2014[2009-10]Status: DisposedITAT Pune09 Feb 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.177/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Associated Dairy Fab Pvt. Ltd., B-5/1, Midc Area, Ajantha Road, अऩीऱाथी/Appellant Jalgaon – 425003 …. Pan: Aaeca3963F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 2, Jalgaon

For Appellant: Shri Nikhil PathakFor Respondent: Shri Mukesh Jha
Section 143(3)(ii)Section 40A(3)

B-5/1, MIDC Area, Ajantha Road, …. प्रत्यथी / Respondent Jalgaon – 425003 PAN: AAECA3963F Assessee by : Shri Nikhil Pathak Revenue by : Shri Mukesh Jha सुनवाई की तारीख / घोषणा की तारीख / Date of Hearing : 18.01.2018 Date of Pronouncement: 09.02.2018 आदेश / ORDER PER SUSHMA CHOWLA, JM: The cross appeals filed by the assessee and Revenue are against order of CIT(A)-2, Nashik

Showing 1–20 of 67 · Page 1 of 4

16
Section 40A(2)(a)15
Deduction15

ASSOCIATED DAIRY FAB PVT. LTD.,,JALGAON vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed and appeal of Revenue is dismissed

ITA 177/PUN/2014[2009-10]Status: DisposedITAT Pune09 Feb 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.177/Pun/2014 यििाारण वषा / Assessment Year : 2009-10 Associated Dairy Fab Pvt. Ltd., B-5/1, Midc Area, Ajantha Road, अऩीऱाथी/Appellant Jalgaon – 425003 …. Pan: Aaeca3963F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 2, Jalgaon

For Appellant: Shri Nikhil PathakFor Respondent: Shri Mukesh Jha
Section 143(3)(ii)Section 40A(3)

B-5/1, MIDC Area, Ajantha Road, …. प्रत्यथी / Respondent Jalgaon – 425003 PAN: AAECA3963F Assessee by : Shri Nikhil Pathak Revenue by : Shri Mukesh Jha सुनवाई की तारीख / घोषणा की तारीख / Date of Hearing : 18.01.2018 Date of Pronouncement: 09.02.2018 आदेश / ORDER PER SUSHMA CHOWLA, JM: The cross appeals filed by the assessee and Revenue are against order of CIT(A)-2, Nashik

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

section 43B of the Act. He similarly noted that the assessee had also made payment of Rs.6.40 crores to LIC on account of employees’ gratuity fund from the date of its incorporation till 31.03.2003 whereas the expenses for the year was only Rs.1.10 crores. Thus the assessee has made additional claim of Rs.5.30crores. According to the Assessing Officer since

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

section 43B of the Act. He similarly noted that the assessee had also made payment of Rs.6.40 crores to LIC on account of employees’ gratuity fund from the date of its incorporation till 31.03.2003 whereas the expenses for the year was only Rs.1.10 crores. Thus the assessee has made additional claim of Rs.5.30crores. According to the Assessing Officer since

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

section 43B of the Act. He similarly noted that the assessee had also made payment of Rs.6.40 crores to LIC on account of employees’ gratuity fund from the date of its incorporation till 31.03.2003 whereas the expenses for the year was only Rs.1.10 crores. Thus the assessee has made additional claim of Rs.5.30crores. According to the Assessing Officer since

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

section 43B of the Act. He similarly noted that the assessee had also made payment of Rs.6.40 crores to LIC on account of employees’ gratuity fund from the date of its incorporation till 31.03.2003 whereas the expenses for the year was only Rs.1.10 crores. Thus the assessee has made additional claim of Rs.5.30crores. According to the Assessing Officer since

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

section 43B of the Act. He similarly noted that the assessee had also made payment of Rs.6.40 crores to LIC on account of employees’ gratuity fund from the date of its incorporation till 31.03.2003 whereas the expenses for the year was only Rs.1.10 crores. Thus the assessee has made additional claim of Rs.5.30crores. According to the Assessing Officer since

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

section 43B of the Act. He similarly noted that the assessee had also made payment of Rs.6.40 crores to LIC on account of employees’ gratuity fund from the date of its incorporation till 31.03.2003 whereas the expenses for the year was only Rs.1.10 crores. Thus the assessee has made additional claim of Rs.5.30crores. According to the Assessing Officer since

M/S. RAJMAL LAKHICHAND vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the Department is dismissed

ITA 670/PUN/2015[2010-11]Status: DisposedITAT Pune28 Feb 2018AY 2010-11

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

For Appellant: Shri Sunil PathakFor Respondent: Shri Rajeev Kumar
Section 143(2)Section 14ASection 2(22)(e)Section 36(1)(iii)Section 40A(2)(a)

b. Manvi Holdings Pvt. Ltd. Rs.53,89,319/-. c. Rajmal Lakhichand Jewellers Pvt. Ltd. Rs.8,51,01,276/-. 3.4 The ld. AR pointed that the transactions with the aforesaid group concerns are on trading account of sales and purchases. To support his submissions the ld. AR referred to page 116 of the paper book indicating purchases and sales made

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. RAJMAL LAKHICHAND,,

In the result, appeal of the Department is dismissed

ITA 832/PUN/2015[2010-11]Status: DisposedITAT Pune28 Feb 2018AY 2010-11

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

For Appellant: Shri Sunil PathakFor Respondent: Shri Rajeev Kumar
Section 143(2)Section 14ASection 2(22)(e)Section 36(1)(iii)Section 40A(2)(a)

b. Manvi Holdings Pvt. Ltd. Rs.53,89,319/-. c. Rajmal Lakhichand Jewellers Pvt. Ltd. Rs.8,51,01,276/-. 3.4 The ld. AR pointed that the transactions with the aforesaid group concerns are on trading account of sales and purchases. To support his submissions the ld. AR referred to page 116 of the paper book indicating purchases and sales made

RAJMAL LAKHICHAND JEWELLERS PVT. LTD.,,JALGAON vs. DEPUTY COMMISSIONER OF INCOME-TAX,, JALGAON

Appeal of the assessee is partly allowed and appeal of the Department is dismissed

ITA 672/PUN/2015[2010-11]Status: DisposedITAT Pune07 Mar 2018AY 2010-11

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

For Appellant: Shri Sunil PathakFor Respondent: Shri Rajeev Kumar
Section 143(2)Section 14ASection 40A(2)(a)

depreciation and expenses in relation to the said flats. Similar view was taken by the Tribunal in ITA No. 671/PN/2015 for assessment year 2009-10. 4. On the other hand Shri Rajeev Kumar representing the Department vehemently supported the findings of Assessing Officer and the Commissioner of Income Tax (Appeals) on the issues raised by assessee in appeal

DEPUTY COMMISSIONER OF INCOME-TAX vs. RAJMAL LAKHICHAND JEWELLERS PVT. LTD.,,

Appeal of the assessee is partly allowed and appeal of the Department is dismissed

ITA 834/PUN/2015[2010-11]Status: DisposedITAT Pune07 Mar 2018AY 2010-11

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

For Appellant: Shri Sunil PathakFor Respondent: Shri Rajeev Kumar
Section 143(2)Section 14ASection 40A(2)(a)

depreciation and expenses in relation to the said flats. Similar view was taken by the Tribunal in ITA No. 671/PN/2015 for assessment year 2009-10. 4. On the other hand Shri Rajeev Kumar representing the Department vehemently supported the findings of Assessing Officer and the Commissioner of Income Tax (Appeals) on the issues raised by assessee in appeal

M/S. RAJMAL LAKHICHAND & SONS vs. JOINT COMMISSINER OF INCOME-TAX,,

Appeal is dismissed

ITA 1360/PUN/2014[2009-10]Status: DisposedITAT Pune14 May 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita No.1360/Pun/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Sunil PathakFor Respondent: Shri Anil Kumar Chaware
Section 14Section 143(3)Section 14ASection 36

7 kg= 8,11,300 17.3.08 16328-15200=1128 x 9 kg= 10,15,200 66 kg= 50,96,700 13. Before First Appellate proceedings, the assessee submitted that the said decision of Assessing Officer constitutes guess work and therefore, should not be sustained. Absence of provisions for taxing the cases of lower sales price, similar to that of section

DEPUTY COMMISSIONER OF INCOME-TAX ,, JALGAON vs. M/S. RAJMAL LAKHICHAND & SONS,,

Appeal is dismissed

ITA 1547/PUN/2014[2009-10]Status: DisposedITAT Pune14 May 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita No.1360/Pun/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Sunil PathakFor Respondent: Shri Anil Kumar Chaware
Section 14Section 143(3)Section 14ASection 36

7 kg= 8,11,300 17.3.08 16328-15200=1128 x 9 kg= 10,15,200 66 kg= 50,96,700 13. Before First Appellate proceedings, the assessee submitted that the said decision of Assessing Officer constitutes guess work and therefore, should not be sustained. Absence of provisions for taxing the cases of lower sales price, similar to that of section

ITO, WARD-1(1), SOLAPUR, SOLAPUR vs. MS. KSHIRSAGAR FABRICS, SOLAPUR

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

ITA 97/PUN/2024[2009-10]Status: DisposedITAT Pune17 Sept 2024AY 2009-10

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2009-10

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sourabh Nayak, Addl. CIT
Section 143(3)Section 147Section 148Section 40A(3)

7 opinion is not permissible while exercising the powers under section 147 read with section 148 of the Income-tax Act. This decision of Hon'ble Bombay High Court squarely applies to the instant case. The decision of the Bombay High Court in IL&FS was also affirmed by the Hon'ble Bombay High Court in CIT v Rajan Aswani

INCOME-TAX OFFICER vs. SHARP DESIGNER AND ENGINEERS (INDIA) PVT. LTD.,, PUNE

In the result, both the appeals of the Revenue are dismissed

ITA 1262/PUN/2015[2011-12]Status: DisposedITAT Pune29 Jan 2018AY 2011-12

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकरअपीलसं. / Ita No.2263/Pun/2014 आयकरअपीलसं आयकरअपीलसं आयकरअपीलसं िनधा"रणवष" िनधा"रणवष"/ Assessment Year : 2010-11 िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Ajay Modi, JCIT
Section 139(1)Section 139(5)Section 14ASection 40A(2)(b)Section 80ASection 80I

40A(2)(b) of the Act. We therefore uphold the order of CIT(A) for both the years and dismiss the relevant grounds raised by the revenue for both the assessment years, i.e. A.Yrs. 2010-11 and 2011-12. 21. Another issue specific to A.Y. 2011-12 relates to relief granted by the CIT(A) with reference to invoking

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SHARP DESIGNERS & ENGINEERS INDIA PVT. LTD.,, PUNE

In the result, both the appeals of the Revenue are dismissed

ITA 2283/PUN/2014[2010-11]Status: DisposedITAT Pune29 Jan 2018AY 2010-11

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकरअपीलसं. / Ita No.2263/Pun/2014 आयकरअपीलसं आयकरअपीलसं आयकरअपीलसं िनधा"रणवष" िनधा"रणवष"/ Assessment Year : 2010-11 िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Ajay Modi, JCIT
Section 139(1)Section 139(5)Section 14ASection 40A(2)(b)Section 80ASection 80I

40A(2)(b) of the Act. We therefore uphold the order of CIT(A) for both the years and dismiss the relevant grounds raised by the revenue for both the assessment years, i.e. A.Yrs. 2010-11 and 2011-12. 21. Another issue specific to A.Y. 2011-12 relates to relief granted by the CIT(A) with reference to invoking

SHARP DESIGNERS AND ENGINEERS INDIA P. LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the Revenue are dismissed

ITA 2263/PUN/2014[2010-11]Status: DisposedITAT Pune29 Jan 2018AY 2010-11

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकरअपीलसं. / Ita No.2263/Pun/2014 आयकरअपीलसं आयकरअपीलसं आयकरअपीलसं िनधा"रणवष" िनधा"रणवष"/ Assessment Year : 2010-11 िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Ajay Modi, JCIT
Section 139(1)Section 139(5)Section 14ASection 40A(2)(b)Section 80ASection 80I

40A(2)(b) of the Act. We therefore uphold the order of CIT(A) for both the years and dismiss the relevant grounds raised by the revenue for both the assessment years, i.e. A.Yrs. 2010-11 and 2011-12. 21. Another issue specific to A.Y. 2011-12 relates to relief granted by the CIT(A) with reference to invoking

GERA DEVELOPMENTS PVT. LTD.,,PUNE vs. ASST. CIT, CIRCLE 1(2), PUNE

In the result, appeal of the Revenue is dismissed

ITA 597/PUN/2013[2005-06]Status: DisposedITAT Pune01 Jun 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 597/Pun/2013 िनधा"रण वष" / Assessment Year : 2005-06

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT
Section 133ASection 154Section 69

7,00,000.00 Jagwani 120 04.03.2005 Received from Dr. 500000 Jagwani Pages other than 120, 121 and 122 121 23.07.2004 Received from Dubey 100000 68/69 02.09.2004 3,00,000.00 121 23.08.2004 Received from Anjum 242800 Datta Total 82,94,744.00 Therefore, Ld. Counsel submitted for grant of adjustments narrated above and delete the addition of Rs.1.61 crores. 18. Case

DY. CIT, CIRCLE 1(2), PUNE vs. GERA DEVELOPMENT PVT. LTD.,, PUNE

In the result, appeal of the Revenue is dismissed

ITA 767/PUN/2013[2005-06]Status: DisposedITAT Pune01 Jun 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 597/Pun/2013 िनधा"रण वष" / Assessment Year : 2005-06

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT
Section 133ASection 154Section 69

7,00,000.00 Jagwani 120 04.03.2005 Received from Dr. 500000 Jagwani Pages other than 120, 121 and 122 121 23.07.2004 Received from Dubey 100000 68/69 02.09.2004 3,00,000.00 121 23.08.2004 Received from Anjum 242800 Datta Total 82,94,744.00 Therefore, Ld. Counsel submitted for grant of adjustments narrated above and delete the addition of Rs.1.61 crores. 18. Case