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3 results for “depreciation”+ Section 254clear

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Key Topics

Section 143(3)2Depreciation2Addition to Income2

ORIENT RESOURCES,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RANCHI, RANCHI

In the result, appeal of the assessee stands allowed

ITA 66/RAN/2022[2016-17]Status: DisposedITAT Ranchi12 Jun 2025AY 2016-17
For Appellant: Shri K.M. Mohan Dass, FCA/Shri Tharish V, FCAFor Respondent: Smt. Rinku Singh, CIT DR
Section 254

depreciation.", "result": "Allowed", "sections": ["Section 254 of the Income Tax Act, 1961"], "issues": "Whether disallowing expenses and depreciation is justified

SHRI KIRTIMAN SINGH,RANCHI vs. DCIT, RANCHI

In the result, grounds of appeal raised by the assessee are partly allowed

ITA 122/RAN/2016[2010-11]Status: DisposedITAT Ranchi30 May 2025AY 2010-11

Shri George Mathan & Shri Ratnesh Nandan Sahay(Hybrid Hearing) Shri Kirtiman Singh, D.C.I.T., 357/A, Professor Colony, Karam Toli, Circle-2, Vs. Behind Abhilasha Building, Morabadi, Ranchi. Ranchi-834001. Pan No. Awmps 5592 F Appellant/ Assessee Respondent/ Revenue

Bench:
Section 131Section 133ASection 145(3)

depreciation and partners remuneration. However, the Hon'ble ITAT, though, in the body of the order at the beginning, has taken both and ITA No. 122/Ran/2016 for the A.Y. 2009-10 and 2010-11 while passing the final decision, the Hon'ble ITAT only considered the grounds raised for A.Y. 2009-10 in ITA No. 121/Ran/2016 and the grounds raised

M/S. HIMACHAL CONSTRUCTION CO. PVT. LTD,JAMSHEDPUR vs. ITO, WARD NO.1(5), JAMSHEDPUR

In the result, the appeal filed by the assessee is dismissed

ITA 45/RAN/2020[2010-11]Status: DisposedITAT Ranchi09 Feb 2023AY 2010-11

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 234ASection 250

254 of the Income Tax Act, 1961 (in I.T.A. No.: 45/RAN/2020 Assessment Year: 2010-11 M/s. Himanchal Construction Co. Pvt. Ltd. short the “Act”) by ld. Commissioner of Income-tax (Appeals), Jamshedpur [in short ld. “CIT(A)”] dated 20.02.2020 which is arising out of the assessment order framed u/s 143(3)/154/263 of the Act dated 30.03.2015. 2. The assessee