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3 results for “TDS”+ Section 89(1)clear

Sorted by relevance

Delhi1,192Mumbai1,160Bangalore514Chennai439Kolkata235Indore167Hyderabad158Ahmedabad158Chandigarh155Jaipur128Karnataka124Raipur76Cochin75Pune55Cuttack43Rajkot36Lucknow35Surat33Nagpur33Visakhapatnam30Ranchi24Agra18Guwahati18Amritsar14Jodhpur13Telangana10Allahabad9Dehradun8Varanasi5Jabalpur5Patna5Panaji3Rajasthan3SC3Uttarakhand3Calcutta2Kerala1Punjab & Haryana1

Key Topics

Section 116Section 11(2)6Section 13(8)3Section 2(15)3Section 11(3)3Exemption3Depreciation3Addition to Income3

C I T JAIPUR vs. J D A JAIPUR

The appeals are dismissed

ITA/284/2010HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

89,705/- on account of depreciation on fixed assets without appreciating the facts that the application of 100% expenditure of the capital asset is already allowed as capital expenditure hence further allowance of the depreciation on the same capital asset would tantamount to double depreciation.” [2026:RJ-JP:2869-DB] (4 of 7) [ITA-150/2017] 5. This Court, while

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

ITA/152/2017HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

89,705/- on account of depreciation on fixed assets without appreciating the facts that the application of 100% expenditure of the capital asset is already allowed as capital expenditure hence further allowance of the depreciation on the same capital asset would tantamount to double depreciation.” [2026:RJ-JP:2869-DB] (4 of 7) [ITA-150/2017] 5. This Court, while

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

ITA/150/2017HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

89,705/- on account of depreciation on fixed assets without appreciating the facts that the application of 100% expenditure of the capital asset is already allowed as capital expenditure hence further allowance of the depreciation on the same capital asset would tantamount to double depreciation.” [2026:RJ-JP:2869-DB] (4 of 7) [ITA-150/2017] 5. This Court, while