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.

3 results for “depreciation”+ Section 32(1)(iia)clear

Sorted by relevance

Mumbai250Delhi182Chennai146Kolkata121Ahmedabad69Bangalore56Chandigarh43Raipur33Hyderabad18Pune16Indore14Cochin14Jodhpur9Guwahati8Rajkot8Jaipur7Cuttack6Calcutta5Karnataka4Kerala3Nagpur3SC3Surat3Amritsar2Lucknow2Telangana2Orissa1Visakhapatnam1Panaji1

Key Topics

Section 32(1)(iv)7Section 325Depreciation3Section 342Deduction2

COMMISSIONER OF INCOME TAX vs. MAHENDRA MILLS

The appeal is dismissed

C.A. No.-005394-005394 - 1994Supreme Court15 Mar 2000
For Respondent: MAHENDRA MILLS
Section 32Section 34Section 72Section 73

iia) or clause (iv) or clause (v) or clause (vi) of sub-section (1) or under clause (i) of sub-section (1A) in any previous year, owing to there being no profits or gains chargeable for that previous year, or owing to the profits or gains chargeable being less than the allowance, then, subject to the provisions of sub- section

M/S. G.K. CHOKSI & CO. vs. COMMNR. OF INCOME TAX, GUJARAT

C.A. No.-007486-007486 - 2001Supreme Court
27 Nov 2007
For Respondent: Commissioner of Income Tax, Gujarat
Section 256(1)Section 32Section 32(1)Section 32(1)(iv)Section 34Section 9

32 - Depreciation (1) In respect of depreciation of buildings, machinery, plant or furniture owned by the assessee and used for the purposes of the business or profession, the following deductions shall, subject to the provisions of Section 34, be allowed: (i) xxx xxxx xxx (ii) in the case of buildings, machinery, plant or furniture, other than ships covered by clause

M/S. I.C.D.S. LTD. vs. COMMISSIONER OF INCOME TAX

The appeals are allowed; the impugned

C.A. No.-003282-003282 - 2008Supreme Court14 Jan 2013
Section 32

32.(1) In respect of depreciation of— (i) buildings, machinery, plant or furniture, being tangible assets; (ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of April, 1998, owned, wholly or partly, by the assessee and used for the purposes