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.

1 result for “depreciation”+ Section 10(31)clear

Sorted by relevance

Mumbai2,671Delhi2,364Bangalore1,005Chennai784Kolkata535Ahmedabad460Hyderabad241Jaipur231Raipur149Pune137Chandigarh135Karnataka92Indore91Amritsar88Surat87Cuttack64Visakhapatnam62Lucknow54Rajkot47Cochin45SC43Ranchi41Jodhpur26Guwahati25Nagpur24Telangana23Dehradun21Kerala19Allahabad16Panaji12Agra11Patna3Calcutta3Jabalpur2Rajasthan2Varanasi1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Gauhati1Punjab & Haryana1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1ASHOK BHAN DALVEER BHANDARI1Tripura1

Key Topics

Section 262

M/S Y.S. AND CO-OWNERS vs. INCOME TAX OFFICER ETC.

ITA/20/2008HC Punjab & Haryana09 Sept 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 144Section 167B(2)(i)Section 2Section 26

depreciation deduction @ appellant we explore the r provisions of attracted. 6. co-owners ha ITRs, there w 7. passed by th applicable to 8. 9. Companies j landlord and loans were a Y.S. & Co-ow was to be t Tribunal has f . 20 of 2008 on the cost of plinths was r @ 10% on the cost of plinths