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4 results for “depreciation”+ Section 55(2)(a)clear

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Key Topics

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

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

depreciation) was Rs.24,38,23,931.53 and this amount was inclusive of Rs. 14,54,59,169/- given to the erstwhile trustees who constructed the buildings for the Trust which clearly showed that there had been no overstatement of building value and the amount paid was for the buildings constructed by them. Thus, there was no violation of section

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)

2. This Court further proceeded to examine the question in light of the judgment passed by the Supreme Court in the case of Assistant Commissioner of Income Tax (Exemption) vs. Ahmedabad Urban Development Authority reported in [(2022) 449 ITR 1 (SC)] and answered the substantial question No.1 against the Department. Considering that the question No. 1 was answered against

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)

2. This Court further proceeded to examine the question in light of the judgment passed by the Supreme Court in the case of Assistant Commissioner of Income Tax (Exemption) vs. Ahmedabad Urban Development Authority reported in [(2022) 449 ITR 1 (SC)] and answered the substantial question No.1 against the Department. Considering that the question No. 1 was answered against

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)

2. This Court further proceeded to examine the question in light of the judgment passed by the Supreme Court in the case of Assistant Commissioner of Income Tax (Exemption) vs. Ahmedabad Urban Development Authority reported in [(2022) 449 ITR 1 (SC)] and answered the substantial question No.1 against the Department. Considering that the question No. 1 was answered against