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”+ Business Incomeclear

Sorted by relevance

Mumbai5,346Delhi4,700Chennai1,949Bangalore1,776Kolkata1,189Ahmedabad615Hyderabad353Pune321Jaipur320Karnataka274Chandigarh184Cochin164Raipur156Indore133Lucknow79Visakhapatnam78SC76Amritsar74Surat72Rajkot68Telangana61Ranchi55Jodhpur50Nagpur42Guwahati37Cuttack31Patna29Kerala29Panaji22Calcutta21Agra14Dehradun10Allahabad10Punjab & Haryana10Varanasi6Jabalpur4Rajasthan4Orissa4Gauhati2A.K. SIKRI N.V. RAMANA1ASHOK BHAN DALVEER BHANDARI1MADAN B. LOKUR S.A. BOBDE1S. B. SINHA MARKANDEY KATJU1Tripura1Himachal Pradesh1

Key Topics

Depreciation2

C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY

ITA/185/2013HC Rajasthan17 Sept 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

business income or as income from other sources? 40. For the assessment year 2009-10 also the assessee renewed the lease agreement with ATL for a further period of 12 months. The terms of the lease are almost identical as in the earlier years. No change of circumstances has been brought to our notice to vary the finding

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

ITA/81/2024HC Rajasthan15 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 10

income from business or aler in share and the matter was, ss that will arise under the head se only where there has been an as not been any transfer, just a uity shares, the same cannot be to CIT (A) who vide its order he assessee, whereafter, the case

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

business would ordinarily delegate in connection with his own affairs. (18) What we have got in the present case is not delegation of some functions only, but delegation of all functions and of all powers and is nothing short of abdication in favour of a new body of men. Necessarily there is also the attempt by the old trustees

HARSHVARDHAN JOHARI vs. DY. COMMISSIONER OF INCOME TAX

ITA/48/2020HC Rajasthan27 Mar 2025

Bench: AVNEESH JHINGAN,MANEESH SHARMA

depreciation at 25% on goodwill acquired from purchase of network business ignoring the fact that Assessee has made fresh claim and as per the scheme of Income