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46 results for “depreciation”+ Section 43Bclear

Sorted by relevance

Mumbai534Delhi381Chennai172Kolkata170Bangalore138Ahmedabad119Raipur108Jaipur66Hyderabad57Pune46Visakhapatnam41Surat39Cuttack37Cochin25Lucknow19Guwahati18Amritsar16Indore15Karnataka10Chandigarh10Nagpur7Allahabad5SC4Rajkot4Telangana4Rajasthan3Agra3Jodhpur3Calcutta3Kerala2Panaji2Patna2Ranchi1

Key Topics

Section 12A36Section 10(20)24Section 1124Addition to Income21Section 143(3)17Section 13215Section 14A14Section 115J14Disallowance8Section 143(1)

AUTOLINE INDUSTRIES LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, appeal of the assessee in ITA No

ITA 2983/PUN/2017[2013-14]Status: DisposedITAT Pune21 Nov 2019AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos. 970 & 2983/Pun/2017 नििाारण वषा / Assessment Years : 2012-13 & 2013-14 Autoline Industries Limited. S. No.313-314 & 320-323, Nanewarwadi, Chakan, Pune-410501. Pan : Aabca4534D .......अऩीऱाथी / Appellant बिाम / V/S.

For Appellant: Shri Sharad Shah &For Respondent: Shri T. Vijaya Bhaskar Reddy, CIT
Section 115JSection 14Section 14A

depreciation in the year under consideration. Thus, the ground raised by the Revenue is dismissed and that of the assessee is allowed.” Respectfully following the aforesaid decision as analyzed through various judicial pronouncements and specific legal parameters, we allow ground No.3 of the appeal raised by the assessee in assessment year 2012- 13. Thus, ground No.3 raised in appeal

Showing 1–20 of 46 · Page 1 of 3

7
Exemption6
TDS6

AUTOLINE INDUSTRIES LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, appeal of the assessee in ITA No

ITA 970/PUN/2017[2012-13]Status: DisposedITAT Pune21 Nov 2019AY 2012-13

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos. 970 & 2983/Pun/2017 नििाारण वषा / Assessment Years : 2012-13 & 2013-14 Autoline Industries Limited. S. No.313-314 & 320-323, Nanewarwadi, Chakan, Pune-410501. Pan : Aabca4534D .......अऩीऱाथी / Appellant बिाम / V/S.

For Appellant: Shri Sharad Shah &For Respondent: Shri T. Vijaya Bhaskar Reddy, CIT
Section 115JSection 14Section 14A

depreciation in the year under consideration. Thus, the ground raised by the Revenue is dismissed and that of the assessee is allowed.” Respectfully following the aforesaid decision as analyzed through various judicial pronouncements and specific legal parameters, we allow ground No.3 of the appeal raised by the assessee in assessment year 2012- 13. Thus, ground No.3 raised in appeal

EMERSON CLIMATE TECHNOLOGIES (INDIA) PRIVATE LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

In the result, appeal of the assessee is allowed and stay application moved by assessee is dismissed

ITA 2432/PUN/2017[2013-14]Status: DisposedITAT Pune06 Jun 2018AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No. 2432/Pun/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Danesh BafnaFor Respondent: Shri Rajeev Kumar
Section 143(3)Section 92C

section 43B of the Act. The Appellant prays that a provision made for leave encashment ought to be allowed as deductable expenditure. 5. On the facts and in the circumstances of the case, the Hon'ble DRP/Ld.AO erred in disallowing the balance additional depreciation

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -3, NASHIK vs. WINDSOR MACHINES LTD., MUMBAI

In the result, the appeal of Revenue is partly allowed

ITA 915/PUN/2022[2011-12]Status: DisposedITAT Pune20 Oct 2023AY 2011-12

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ajay Kumar Kesari
Section 3Section 32(2)

depreciation for set off in the subsequent years. In view of the decision of Hon’ble Supreme Court as referred by the CIT(A) in para 5.4 of the impugned order, we do not find any infirmity in the reasons recorded by the CIT(A) and we agree with the same. Thus, the order of CIT(A) is justified

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SHRI GANESH SAHAKARI SAKHAR KARKHANA LTD.,K. LTD.,, AHMEDNAGAR

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1219/PUN/2014[2009-10]Status: DisposedITAT Pune04 Sept 2019AY 2009-10

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SHREE SIDDHESHWAR SSK LTD.,, SOLAPUR

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 384/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SAHAKAR MARSHI SHANKARRAO MOHITE PATIL SSK LTD.,, SOLAPUR

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 388/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

SHREE ADINATH SSK LTD.,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 471/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

MAJALGAON S.S.K. LTD.,,BEED vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 830/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

DY. CIT, CIRCLE-3, NANDED vs. BHAURAO CHAVAN SAHAKARI SAKHAR KARKHANA LTD.,, NANDED

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1017/PUN/2013[2008-09]Status: DisposedITAT Pune04 Sept 2019AY 2008-09

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

INCOME-TAX, OFFICER vs. M/S. NEERA BHIMA SAHAKARI SAKHAR KARKHANA LTD.,, PUNE

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1908/PUN/2013[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, NASHIK vs. VASANTRAO DADA PATIL SSK LTD., NASHIK

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 952/PUN/2013[2009-10]Status: DisposedITAT Pune04 Sept 2019AY 2009-10

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SHRI GANESH SAHAKARI SAKHAR KARKHANA LTD.,K. LTD.,, AHMEDNAGAR

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1220/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

BHIMA S.S.K. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1351/PUN/2014[2008-09]Status: DisposedITAT Pune04 Sept 2019AY 2008-09

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

ASSISTANT COMMISSIONER OF INCOME-TAX vs. LOKNETE BALASAHEB DESAI SAHAKARI, SATARA

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 320/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

YASHWANTRAO MOHITE KRISHNA SAHAKARI SAKHAR KARKHANA LTD.,,SATARA vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1918/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

KISANVEER SATARA SAHAKARI SAKHAR KARKHANA LTD.,,SATARA vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1917/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

SAHAKAR MAHARSHI SHANKARRAO MOHITE PATIL SSK LTD.,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 470/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SHRI VITTHAL S.S.K. LTD.,, SOLAPUR

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 824/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases

M/S. NIRA BHIMA SAHAKARI SAKHAR KARKHANA LTD.,,PUNE vs. INCOME-TAX OFFICER,,

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 1871/PUN/2013[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11

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

section 43B of the Act. Thus, in the light of above, we hold that the Government Guarantee Fee cannot be put in same bracket as tax, cess or duty and hence, no disallowance u/s. 43B in respect of non-payment of such fee can be made. Accordingly, this issue is decided in favour of the assessee.” 15 SSK Group Cases