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.

5 results for “depreciation”+ Section 207clear

Sorted by relevance

Mumbai339Delhi339Chennai107Bangalore77Kolkata60Raipur33Ahmedabad31Jaipur26Chandigarh13Indore13Lucknow12Kerala11Hyderabad10Visakhapatnam9Pune9Cuttack8Telangana8SC5Ranchi5Karnataka3Surat3Jodhpur2Guwahati2Rajasthan2Allahabad1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Rajkot1Orissa1Nagpur1Amritsar1MADAN B. LOKUR S.A. BOBDE1Agra1

Key Topics

Section 80J4Section 32A3Section 260A3Section 158B3Deduction2

THE ASSTT. COMMISSIONER OF INCOME TAX vs. M/S. A.R. ENTERPRISES

C.A. No.-002688-002688 - 2006Supreme Court14 Jan 2013
Section 132Section 158BSection 260A

depreciation under sub- section (2) of section 32; (b) of a firm, or its partners, the method of computation of undisclosed income and its allocation to the partners shall be in accordance with the method adopted for determining the as- 21 Page 22 JUDGMENT sessed income or returned income for each of the previous years falling within the block period

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

C.A. No.-003738-003739 - 2023Supreme Court16 May 2023

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 260A

depreciation under Section 32. 57. This Court is called upon to decide the ambit of the word ‘owner’ in section 69A in the facts before us. This Court agrees with the High Court that the concept of ‘owner’ cannot be divorced from the context in which the expression is employed. In the case of Jodha Mal (supra), the property undoubtedly

M/S MANGALORE GANESH BEEDI WORKS vs. COMMISSIONER OF INCOME TAX, MYSORE

The appeals are disposed of in the above terms

C.A. No.-010547-010548 - 2011Supreme Court15 Oct 2015
Section 35ASection 37

Sections mentioned above. Feeling aggrieved, the Assessee preferred an appeal before the Commissioner of Income-Tax (Appeals) who passed an order on 15th October, 1998. The appeal was allowed in part inasmuch as it was held that the Assessee was entitled to a deduction towards legal expenses. However, the claim of the Assessee regarding deduction or depreciation on the Intellectual

THE INDIAN HOTELS COMPANY LTD. vs. INCOME TAX OFFICER,CIRCLE 1, BOMBAY

In the result, Transferred Cases No

T.C.(C) No.-000020-000024 - 1989Supreme Court08 Aug 2000
For Respondent: THE INCOME TAX OFFICER, MUMBAI & OTHERS
Section 256(2)Section 32ASection 80Section 80JSection 80J(1)Section 80J(4)(iii)Section 80J(6)

depreciation or otherwise) in computing the income chargeable under the head Profits and gains of business or profession of any one previous year. (2) The ship or aircraft or machinery or plant referred to in sub-section (1) shall be the following, namely: (a) a new ship or new aircraft acquired after the 31st day of March

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 12AA(1) of the IT Act, on 18.05.1979 and is engaged in the activity of promotion of the export of all kind of ready-made garments, knitwear, and garments made of leather, jute and hemp. It does not per se engage in any activity for profit, and its mandate is to ensure that Indian apparel manufacturers, are given forums