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.

168 results for “depreciation”+ Section 2(22)clear

Sorted by relevance

Mumbai3,060Delhi2,962Bangalore1,176Chennai931Ahmedabad746Kolkata636Pune385Hyderabad347Jaipur345Chandigarh236Raipur168Indore141Visakhapatnam132Surat126Karnataka113Cochin113Cuttack110Amritsar86Rajkot66Lucknow64Guwahati59Ranchi57SC50Nagpur49Jodhpur47Telangana31Agra26Dehradun17Kerala16Panaji11Allahabad11Calcutta9Varanasi6Patna5Jabalpur4Gauhati2Rajasthan2D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1A.K. SIKRI N.V. RAMANA1ASHOK BHAN DALVEER BHANDARI1MADAN B. LOKUR S.A. BOBDE1Tripura1

Key Topics

Section 143(3)57Disallowance53Addition to Income51Section 36(1)(va)34Depreciation32Section 271(1)(c)26Deduction25Section 143(1)23Section 4020Section 143(2)

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)

2(24)(x) - unless the conditions spelt by Explanation to Section 36(1)(va) are satisfied i.e., depositing such amount received or deducted from the employee on or before the due date. In other words, there is a marked distinction between the nature and character of the two amounts – the employer’s liability is to be paid

Showing 1–20 of 168 · Page 1 of 9

...
19
Section 14717
Section 14817

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)

2(24)(x) - unless the conditions spelt by Explanation to Section 36(1)(va) are satisfied i.e., depositing such amount received or deducted from the employee on or before the due date. In other words, there is a marked distinction between the nature and character of the two amounts – the employer’s liability is to be paid

CHHATTISGARH STATE POWER GENERATION CO. LTD.,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX-1(1), RAIPUR

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

ITA 24/RPR/2022[2018-19]Status: DisposedITAT Raipur15 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.16/Rpr/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/O. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.24/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Chhattisgarh State Power Generation Company Ltd. Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 143(2)Section 143(3)Section 32

depreciation as per prescribed rate on the capitalized figure. 17. We have given a thoughtful consideration to the aforesaid issue, and find that the primary issue that had weighed in the mind of the A.O while recharacterizing 2/3rd of the assessee’s claim for deduction of repair and maintenance expenditure as a capital expenditure was the fact that such approach

THE CHHATTISGARH STATE POWER GENERATION COMPANY LIMITED, RAIPUR,RAIPUR (CG) vs. THE ASSTT. COMMISSIONER OF INCOME TAX 1(2),RAIPUR, RAIPUR (CG)

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

ITA 16/BIL/2017[2009-10]Status: DisposedITAT Raipur15 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.16/Rpr/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/O. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.24/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Chhattisgarh State Power Generation Company Ltd. Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 143(2)Section 143(3)Section 32

depreciation as per prescribed rate on the capitalized figure. 17. We have given a thoughtful consideration to the aforesaid issue, and find that the primary issue that had weighed in the mind of the A.O while recharacterizing 2/3rd of the assessee’s claim for deduction of repair and maintenance expenditure as a capital expenditure was the fact that such approach

BEC PROJECTS LTD., ,BHILAI vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), BHILAI, BHILAI

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 6/RPR/2023[2014-15]Status: DisposedITAT Raipur09 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 06/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Bec Projects Limited 4/5, Industrial Estate, Bhilai (C.G.)-490 020 Pan : Aaacb9275H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 438Section 43B

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1, RAIPUR vs. M/S. CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue is partly allowed in terms of our aforesaid observations

ITA 96/RPR/2021[2011-12]Status: DisposedITAT Raipur01 Aug 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./ Ita No. 96/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 14A

2 raised by the revenue is allowed in terms of our aforesaid observations. 22 ACIT, CC-1, Raipur (C.G.) Vs. M/s. Chhattisgarh Steel & Power Limited C. Re : Disallowance of Rs.89,41,411/- on unabsorbed depreciation/ business loss 14. We shall now deal with the grievance of the revenue that the CIT(Appeals) had erred in deleting the addition of Rs.89

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

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

SUCHEENDRA BABU SUKUMARAN,RAIGARH vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE

ITA 90/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

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021

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

22. 88/RPR/2021 Mohan Sukumaran The ADIT, CPC, 2018-19 Bangalore 01, Camel School, Raigarh Pan : AJFPS7530K Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. Respondent No. Year 23-24 18/RPR/2022 Sudersan The ACIT, Cicle- 2018-19 1(1), Bilaspur (C.G.) Sukumaran, 239, 89/RPR/2021