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.

7 results for “depreciation”+ Section 36(1)(vi)clear

Sorted by relevance

Delhi1,085Mumbai1,079Bangalore528Ahmedabad284Chennai269Kolkata186Jaipur174Chandigarh115Hyderabad102Indore59Amritsar58Cuttack55Karnataka54Raipur53Surat47Pune47Rajkot35Guwahati32Cochin29Visakhapatnam28Lucknow22SC22Nagpur21Telangana8Jodhpur7Agra7Ranchi7Allahabad6Varanasi6Kerala5Patna4Calcutta3Dehradun3Panaji2D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Jabalpur1ASHOK BHAN DALVEER BHANDARI1Punjab & Haryana1Rajasthan1

Key Topics

Addition to Income7Section 143(3)6Section 406Section 103Section 112

ACIT vs. M/S XAVIER INSTITUTE OF SOCIAL SERVICE,

In the result, appeal filed by the revenue is dismissed

ITA 100/RAN/2014[2009-10]Status: DisposedITAT Ranchi30 May 2018AY 2009-10

Bench: Shri N.S Saini & Pavan Kumar Gadaleassessment Year: 2009-2010

For Appellant: Shri B.K.Banka, CAFor Respondent: Shri D.K. Sutariaya, CIT (DR)
Section 10Section 11Section 11(2)Section 12ASection 35A

36,05,892/- and levied tax thereon @ 30%. 7. On appeal, the CIT(A) deleted the addition by observing as under: “4.2 It is noted that the AO had made this addition on the basis that the assessee had applied loan and advance of INR Rs.2,28,41,789/- for the purpose of other than education activities. In the instant

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

ITA 127/RAN/2015[2010-11]Status: DisposedITAT Ranchi08 Jul 2020AY 2010-11

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

Section 143(3)Section 40

36,185/- under this head which comes Rs.2,33,618/-. Accordingly, this ground of appealpartly allowed. (vi) Other workers welfare expenses - Rs.39,369/-: This amount was disallowed by the Assessing officer on the ground that these expenses had no connection with the business of Company. As per details filed M/s Aditya Birla Chemicals India Ltd. ITA Nos. 125 to 127/Ran/2015

ACIT, RANCHI vs. M/S M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

ITA 131/RAN/2015[2008-09]Status: DisposedITAT Ranchi08 Jul 2020AY 2008-09

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

Section 143(3)Section 40

36,185/- under this head which comes Rs.2,33,618/-. Accordingly, this ground of appealpartly allowed. (vi) Other workers welfare expenses - Rs.39,369/-: This amount was disallowed by the Assessing officer on the ground that these expenses had no connection with the business of Company. As per details filed M/s Aditya Birla Chemicals India Ltd. ITA Nos. 125 to 127/Ran/2015

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

ITA 125/RAN/2015[2008-09]Status: DisposedITAT Ranchi08 Jul 2020AY 2008-09

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

Section 143(3)Section 40

36,185/- under this head which comes Rs.2,33,618/-. Accordingly, this ground of appealpartly allowed. (vi) Other workers welfare expenses - Rs.39,369/-: This amount was disallowed by the Assessing officer on the ground that these expenses had no connection with the business of Company. As per details filed M/s Aditya Birla Chemicals India Ltd. ITA Nos. 125 to 127/Ran/2015

ACIT, RANCHI vs. M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

ITA 137/RAN/2015[2010-11]Status: DisposedITAT Ranchi08 Jul 2020AY 2010-11

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

Section 143(3)Section 40

36,185/- under this head which comes Rs.2,33,618/-. Accordingly, this ground of appealpartly allowed. (vi) Other workers welfare expenses - Rs.39,369/-: This amount was disallowed by the Assessing officer on the ground that these expenses had no connection with the business of Company. As per details filed M/s Aditya Birla Chemicals India Ltd. ITA Nos. 125 to 127/Ran/2015

ACIT, RANCHI vs. M/S M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

ITA 136/RAN/2015[2009-10]Status: DisposedITAT Ranchi08 Jul 2020AY 2009-10

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

Section 143(3)Section 40

36,185/- under this head which comes Rs.2,33,618/-. Accordingly, this ground of appealpartly allowed. (vi) Other workers welfare expenses - Rs.39,369/-: This amount was disallowed by the Assessing officer on the ground that these expenses had no connection with the business of Company. As per details filed M/s Aditya Birla Chemicals India Ltd. ITA Nos. 125 to 127/Ran/2015

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

ITA 126/RAN/2015[2009-10]Status: DisposedITAT Ranchi08 Jul 2020AY 2009-10

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

Section 143(3)Section 40

36,185/- under this head which comes Rs.2,33,618/-. Accordingly, this ground of appealpartly allowed. (vi) Other workers welfare expenses - Rs.39,369/-: This amount was disallowed by the Assessing officer on the ground that these expenses had no connection with the business of Company. As per details filed M/s Aditya Birla Chemicals India Ltd. ITA Nos. 125 to 127/Ran/2015