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9 results for “depreciation”+ Section 10A(2)(ia)clear

Sorted by relevance

Bangalore122Mumbai97Delhi73Chennai46Kolkata25Karnataka12Surat9Pune7Hyderabad7Jaipur5Ahmedabad4Guwahati2Nagpur2Chandigarh2Varanasi2Visakhapatnam1Telangana1Cochin1SC1

Key Topics

Section 80I48Section 254(1)9Deduction9Addition to Income9Section 271(1)(c)8Section 1488Section 1478Section 234D8Penalty8Reopening of Assessment

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1474/AHD/2017[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

2. On the facts and in the circumstances of the case and in law, the CIT(A) erred in holding that after the agreement with GIDC was entered into on 15 December 2006 the appellant had not developed any new infrastructure facility as envisaged under section 80IA(4)(i)(b) of the Act and only operated/ maintained an old infrastructure

8
Section 142(1)3
Section 1442

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 2018/AHD/2014[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

2. On the facts and in the circumstances of the case and in law, the CIT(A) erred in holding that after the agreement with GIDC was entered into on 15 December 2006 the appellant had not developed any new infrastructure facility as envisaged under section 80IA(4)(i)(b) of the Act and only operated/ maintained an old infrastructure

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 2019/AHD/2014[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

2. On the facts and in the circumstances of the case and in law, the CIT(A) erred in holding that after the agreement with GIDC was entered into on 15 December 2006 the appellant had not developed any new infrastructure facility as envisaged under section 80IA(4)(i)(b) of the Act and only operated/ maintained an old infrastructure

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 497/AHD/2015[2010-11]Status: DisposedITAT Surat08 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

2. On the facts and in the circumstances of the case and in law, the CIT(A) erred in holding that after the agreement with GIDC was entered into on 15 December 2006 the appellant had not developed any new infrastructure facility as envisaged under section 80IA(4)(i)(b) of the Act and only operated/ maintained an old infrastructure

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX., BHARUCH

In the result, appeal of the assessee is allowed

ITA 498/AHD/2015[2011-12]Status: DisposedITAT Surat08 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

2. On the facts and in the circumstances of the case and in law, the CIT(A) erred in holding that after the agreement with GIDC was entered into on 15 December 2006 the appellant had not developed any new infrastructure facility as envisaged under section 80IA(4)(i)(b) of the Act and only operated/ maintained an old infrastructure

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1845/AHD/2016[2012-13]Status: DisposedITAT Surat08 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

2. On the facts and in the circumstances of the case and in law, the CIT(A) erred in holding that after the agreement with GIDC was entered into on 15 December 2006 the appellant had not developed any new infrastructure facility as envisaged under section 80IA(4)(i)(b) of the Act and only operated/ maintained an old infrastructure

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1471/AHD/2017[2013-14]Status: DisposedITAT Surat08 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

2. On the facts and in the circumstances of the case and in law, the CIT(A) erred in holding that after the agreement with GIDC was entered into on 15 December 2006 the appellant had not developed any new infrastructure facility as envisaged under section 80IA(4)(i)(b) of the Act and only operated/ maintained an old infrastructure

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1473/AHD/2017[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

2. On the facts and in the circumstances of the case and in law, the CIT(A) erred in holding that after the agreement with GIDC was entered into on 15 December 2006 the appellant had not developed any new infrastructure facility as envisaged under section 80IA(4)(i)(b) of the Act and only operated/ maintained an old infrastructure

THE WANKA VIVIDH KARYAKARI SEVA SAHKARI MANDALI LTD,TAPI vs. THE INCOME TAX OFFICER, WARD2 BARDOLI, BARDOLI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 470/SRT/2023[2017-18]Status: DisposedITAT Surat13 Oct 2023AY 2017-18

Bench: Shri Pawan Singhआ.अ.सं./Ita No.470/Srt/2023 (Ay 2017-18) (Hearing In Physical Court) The Wanka Vividh Karyakari Seva Income Tax Officer, Sahkari Mandali Ltd. Ward-2, Bardoli, Income Vs At & Po Wanka, Taluka-Nizar, Tax Office, 2Nd Floor, Bsnl Tapi-394370 Building, Opp. Jalaram Akshaymodi40@Gmail.Com Temple, Station Road, Pan No: Aahft 1009 K Bardoli-394601 अपीलाथ"/Appellant ""थ" /Respondent

Section 142(1)Section 144Section 254(1)Section 80PSection 80P(2)(a)

10A or section 10AA or section 10B or section 10BA or under any provision of this Chapter under the heading "C.—Deductions in respect of certain incomes", no deduction shall be allowed to him thereunder.' 8. This section provides that where an assessee fails to make a claim in his return of income for any deduction, amongst others, the sections