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.

2 results for “depreciation”+ Section 37(1)clear

Sorted by relevance

Mumbai2,669Delhi2,533Bangalore1,020Chennai891Kolkata489Ahmedabad388Jaipur198Hyderabad194Raipur138Chandigarh128Pune105Indore95Karnataka83Amritsar66Visakhapatnam58Cochin55Surat45Ranchi40Lucknow37SC35Rajkot30Jodhpur24Telangana24Guwahati21Kerala20Nagpur17Cuttack15Patna13Calcutta10Panaji8Allahabad7Dehradun5Agra2Rajasthan2Punjab & Haryana2MADAN B. LOKUR S.A. BOBDE1Jabalpur1Gauhati1Tripura1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1

Key Topics

Section 37(4)6Section 1473Section 1432Section 1482Deduction2Depreciation2

INDUSTRIAL CABLES PVT. LTD. vs. COMMNR. OF INCOME TAX & ANR.

ITA/10/2005HC Punjab & Haryana03 Dec 2025

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

Section 37(4)

37(4) reads as:- “(4) Notwithstanding anything contained in sub-section (1) or sub-section (3), (i) no allowance shall be made in respect of any expenditure incurred by the assessee after the 28th day of February, 1970, on the maintenance of any residential accommodation in the nature of a guest- house (such residential accommodation being hereafter in this

M/S KAKKAR COMPLEX STEELS (P) LTDE vs. THE COMMISSIONER OF IT

Appeal is allowed and

ITA/312/2005HC Punjab & Haryana09 Jan 2023

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

Section 139Section 142
Section 143
Section 147
Section 148
Section 154
Section 260A
Section 80B
Section 80H

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall take under this section after