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

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

Disallowance of depreciation on incorrect appreciation of facts VII. without prejudice to above, erred in disallowing depreciation on trademark, patents

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

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

Disallowance of depreciation on incorrect appreciation of facts VII. without prejudice to above, erred in disallowing depreciation on trademark, patents

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

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

Disallowance of depreciation on incorrect appreciation of facts VII. without prejudice to above, erred in disallowing depreciation on trademark, patents

DCIT,CIR.-1(1),, PUNE vs. MANTRI HOUSING & CONSTRUCTIONS LTD.,, PUNE

In the result, the appeal of Revenue in ITA

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallowing the claim of depreciation of Rs.5,88,13,905/-. 4. The learned CIT(A) erred in confirming the disallowance

M/S. GLOBAL INFRASTRUCTURE & TECHNOLOGIES LTD.,,PUNE vs. ITO, WD.-3(3),, PUNE

In the result, the appeal of Revenue in ITA

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallowing the claim of depreciation of Rs.5,88,13,905/-. 4. The learned CIT(A) erred in confirming the disallowance

ACIT, CIR.-1(2),, PUNE vs. GLOBAL INFRASTRUCTURE & TECHNOLOGIES LTD.,, PUNE

In the result, the appeal of Revenue in ITA

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallowing the claim of depreciation of Rs.5,88,13,905/-. 4. The learned CIT(A) erred in confirming the disallowance

DCIT,CIR.-1(1),, PUNE vs. GLOBAL INFRASTRUCTURE & TECHNOLOGIES LTD.,, MUMBAI

In the result, the appeal of Revenue in ITA

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

disallowing the claim of depreciation of Rs.5,88,13,905/-. 4. The learned CIT(A) erred in confirming the disallowance

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. HALDEX INDIA LTD.,, NASHIK

In the result, appeal of the Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

disallowance of depreciation in respect of those assets.” From the above, it is evident that the disallowance of depreciation claim

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

In the result, the appeal of Revenue is partly allowed

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

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

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

In the result, the appeal of Revenue is partly allowed

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

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

CIPY POYURETHANES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is partly allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.2181/Pun/2016 नििाारण वषा / Assessment Year : 2010-11 Cipy Polyurethanes Private Limited. T-127, Midc- Bhosari, Pune- 411 026 Pan : Aaacc7264R .......अऩीऱाथी / Appellant बिाम / V/S.

disallowance of amount of depreciation of Rs.8,81,838/-claimed by the appellant company on the additions made to building

GHODAWAT SKYSTAR LLP (FORMERLY GHODAWAT CONSUMER PRODUCTS LLP),KOLHAPUR vs. DCIT CIRCLE 1, KOLHAPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Ghodawat Skystar Llp Dcit, Circle – 1, Kolhapur (Formerly Ghodawat Consumer Products Llp) Vs. Plot No.438, Ap Chipri Via Jaysingpur Shirol, Kolhapur – 416101 Pan: Aamfg7028C (Appellant) (Respondent) Assessee By : Shri B S Rajpurohit Department By : Shri Rajesh Gawali, Addl.Cit Date Of Hearing : 08-12-2025 Date Of Pronouncement : 09-12-2025 O R D E R Per R.K. Panda, Vp:

disallowance of depreciation of Rs.1,00,05,726/- made by the Assessing Officer and Rs.1,68,60,314/- disallowed by the Assessing

APPASAHEB NALAWADE GADHINGLAJ SAHAKARI SAKHAR KARKHANA LTD.,KOLHAPUR vs. DC/ACIT CIRCLE-1, KOLHAPUR, KOLHAPUR

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

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

disallowance of depreciation was made by the Assessing Officer. The disallowance of depreciation was deleted by Ld. CIT(A)/NFAC

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. COCA-COLA INDIA PVT. LTD.,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

disallowed the claim for depreciation on coolers. It is important to note here, that the claim for depreciation on coolers

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. COCA-COLA INDIA PVT. LTD.,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

disallowed the claim for depreciation on coolers. It is important to note here, that the claim for depreciation on coolers

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE vs. COCA COLA INDIA PVT.LTD,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

disallowed the claim for depreciation on coolers. It is important to note here, that the claim for depreciation on coolers

COCA COLA INDIA PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

disallowed the claim for depreciation on coolers. It is important to note here, that the claim for depreciation on coolers

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. COCA-COLA INDIA PVT. LTD.,, PUNE

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote: (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) M/S. Coca Cola India Pvt. Ltd. Dcit, Circle - 1(1) 1107-1110, Pirangut Vs. Pune Tal Mulshi, Pune Pan: Aaacb8573G Appellant Respondent : (Assessment Year: 2000-01) : (Assessment Year: 2001-02) : (Assessment Year: 2002-03) : (Assessment Year: 2003-04) : (Assessment Year: 2004-05) Dcit, Circle - 1(1) M/S. Coca Cola India Pvt. Ltd. Pmt Building 1107-1110, Pirangut Vs. Shankar Seth Road Tal Mulshi, Pune Swargate, Pune 411037 Pan: Aaacb8573G Appellant Respondent Assessee By: Shri R. Murlidhar Revenue By: Shri Sardar Singh Meena Date Of Hearing: 26.04.2022 Date Of Pronouncement: 29.04.2022

disallowed the claim for depreciation on coolers. It is important to note here, that the claim for depreciation on coolers