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137 results for “depreciation”+ Section 10(38)clear

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Mumbai2,048Delhi1,998Bangalore819Chennai581Kolkata419Ahmedabad353Hyderabad194Jaipur191Raipur137Chandigarh101Pune91Surat87Indore79Karnataka76Amritsar63Visakhapatnam53Cuttack48Lucknow47Cochin42Ranchi37Rajkot35Nagpur28SC25Telangana23Jodhpur22Allahabad16Kerala15Dehradun15Guwahati14Patna11Agra8Calcutta7Varanasi7Panaji6Jabalpur3Rajasthan2Gauhati1Orissa1Tripura1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1

Key Topics

Section 143(3)71Addition to Income48Disallowance47Depreciation27Section 271(1)(c)26Section 36(1)(va)23Section 143(2)22Deduction19Section 4018Section 148

CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-4(1), RAIPUR

In the result, the appeal of the assessee in ITA No

ITA 81/RPR/2020[2011-12]Status: DisposedITAT Raipur04 Jul 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 Chhattisgarh State Power Transmission Company Ltd. Executive Director (Fin.), Csptcl, Second Floor, Sldc Building, Cseb Office Campus, Danginiya Raipur-492 013 (C.G.) Pan : Aadcc5773E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 143(2)Section 143(3)

38 deal with different kinds of deductions, whereas Sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances. In terms of this scheme, Section 40 (which too starts with a non- obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head “Profits

Showing 1–20 of 137 · Page 1 of 7

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Section 6816
Section 14714

CHHATTISGARH STATE POWER TRANSMISSION COMPANY LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), RAIPUR

In the result, the appeal of the assessee in ITA No

ITA 143/RPR/2019[2012-13]Status: DisposedITAT Raipur04 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 Chhattisgarh State Power Transmission Company Ltd. Executive Director (Fin.), Csptcl, Second Floor, Sldc Building, Cseb Office Campus, Danginiya Raipur-492 013 (C.G.) Pan : Aadcc5773E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 143(2)Section 143(3)

38 deal with different kinds of deductions, whereas Sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances. In terms of this scheme, Section 40 (which too starts with a non- obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head “Profits

M/S SUMEET SYNFAB (INDIA) PVT. LTD.,RAIPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, , BENGALURU

ITA 59/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

J B CONSTRUCTION COMPANY,BILASPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

ITA 2/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

SUCHEENNDRA BABU SUKUMARAN,RAIGARH vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

ITA 91/RPR/2021[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

M/S ALANKAR STEELS PVT. LTD.,RAIPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC,, BEGALURU

ITA 58/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

M/S. NEELKANTHAM SYSTEMS PVT. LTD.,KORBA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR

ITA 131/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

SHRI RAM FINANCE CORPORATION PVT. LTD.,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE

ITA 77/RPR/2021[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

SUDERSAN SUKUMARAN,RAIGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR

ITA 18/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

MOHAN SUKUMARAN,RAIGARH vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

ITA 88/RPR/2021[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

NANESH PROJECTS,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

ITA 64/RPR/2021[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

KAILASH KHEMANI,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR

ITA 94/RPR/2021[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

SUDERSAN SUKUMARAN,RAIGARH vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

ITA 89/RPR/2021[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

SANKALP REALITIES,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX (CPC), BANGALORE

ITA 103/RPR/2021[2017-18]Status: DisposedITAT Raipur12 Jun 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

SHRI SHRI RANVEER SINGH VIDHURI,RAIPUR vs. THE DY. COMMISSIONER OF INCOME TAX,-2(1), RAIPUR (CG)

ITA 304/BIL/2016[2012-13]Status: DisposedITAT Raipur12 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

JHARNA JAISWAL,RAIPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE

ITA 84/RPR/2021[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

J P ASSOCIATES,KORBA vs. AD. COMMISSIONER OF INCOME TAX (CPC), BANGALORE

ITA 79/RPR/2021[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

SHRI RAM FINANCE CORPORATION PVT. LTD.,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE

ITA 78/RPR/2021[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

KUNJ BIHARI AGRAWAL,KORBA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BILASPUR

ITA 86/RPR/2021[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant

M/S. NEELKANTHAM SYSTEMS PVT. LTD.,KORBA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR

ITA 132/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

10 ITA No.67/RPR/2019 & 38 Others. Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 35. 304/RPR/2016 Shri Ranvir Singh The DCIT-2(1), 2012-13 Vidhuri, Raipur (C.G.) 8, Harshit Tower, Hirapur, Tatibandh, Raipur (C.G.) PAN:ABKPV1221D Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant