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.

4 results for “depreciation”+ Section 28clear

Sorted by relevance

Mumbai2,927Delhi2,620Bangalore1,128Chennai918Kolkata564Ahmedabad407Hyderabad228Jaipur206Karnataka175Pune148Raipur145Chandigarh135Indore94Amritsar94Surat91Visakhapatnam60Lucknow56Cuttack55Rajkot53SC52Cochin52Ranchi36Telangana33Nagpur29Jodhpur27Guwahati26Kerala19Patna17Dehradun16Calcutta7Allahabad6Panaji5Agra4Jabalpur4Punjab & Haryana4Varanasi4Rajasthan2D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1A.K. SIKRI N.V. RAMANA1Orissa1ASHOK BHAN DALVEER BHANDARI1Tripura1Gauhati1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 115J4Depreciation4Section 260A3Addition to Income3Section 22Section 262Section 1472Section 1482Deduction

PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S NHPC LTD

The appeals stand disposed of

ITA/336/2015HC Punjab & Haryana20 Sept 2019

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL

Section 115JSection 143(3)Section 2Section 2(24)Section 24Section 260ASection 28

Depreciation” ignoring the provisions of section 2(24) read with section 28 of the Income Tax Act, 1961, which provides

PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD

2
Disallowance2
ITA/325/2016HC Punjab & Haryana04 Feb 2026

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260ASection 80

depreciation @ 100% thereon? (iii) Whether on the facts and in circumstances of the case and in law, the Hon'ble ITAT is right in allowing the assessee's claim of deduction u/s 80-I of the I.T. Act as no new industrial Unit has come into existence in the year under consideration? (iv) Whether on the facts and in circumstances

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

28,120 4. (Appeals), w holding that in the hands Act, as the Depreciation Gurdeep Sin purchase of (Appeals), ho income recei the same as u to be not fall income from 5. Amritsar. Th its order dat income of th . 20 of 2008 posited in one bank account. T ceedings to assess the income o .O.P. (Association of Persons

COMMISSIONER OF INCOME TAX-I LUDHIANA vs. M/S VERDHMAN TEXTILES LTD. LUDHIANA

Appeal is dismissed

ITA/315/2011HC Punjab & Haryana24 Mar 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143Section 147Section 148Section 260ASection 32

28,61,170/-. Later on, the assessee filed its revised return on 25.03.2009 declaring income of Rs.1,37,10,52,040/-. Assessment under Section 143 (3) of the Income Tax Act was completed vide order dated AJAY PRASHER 2023.04.10 11:34 I attest to the accuracy and integrity of this document ITA No.315 of 2011 (O&M) -2- 30.12.2009. However