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87 results for “depreciation”+ Section 35clear

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Section 143(3)71 Section 80I70 Addition to Income58 Disallowance57 Deduction50 Section 26338 Section 254(1)35 Section 14727 Section 14826 Section 36(1)(viia)

ACIT, CIRCLE-2(1)(1), INCOME TAX DEPARTMENT vs. S D MATERIAL HANDLERS PRIVATE LIMITED, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 499/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.499/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Assistant Commissioner Of M/S S D Material Handlers Pvt. Ltd. Income-Tax, Circle-2(1)(1), Surat Vs. 405-408, Shivalik Western, L.P. Room No.612, 6Th Floor, Aayakar Savani Road, Adajan Adajan Bhavan, Near Majura Gate, Bo, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccd 3481B (अपीलाथ" /Assessee) (""थ"/Respondent)

For Appellant: Shri Sapnesh R Sheth, CAFor Respondent: Shri Vinod Kumar, Sr-DR

Section 142(1)Section 143(1)Section 143(3)Section 263Section 36(1)(va)

35. We may refer to a decision of this Court in the case of Gujco Carriers (supra), on which the assessee has placed strong reliance. The issue before this Court in Gujco Carriers (supra) was that the assessee had purchased a mobile crane and claimed depreciation at 40% thereon stating that it was being used in the business of running

Showing 1–20 of 87 · Page 1 of 5

ACIT, CIRCLE-2(1)(1), INCOME TAX DEPARTMENT vs. S D MATERIAL HANDLERS PRIVATE LIMITED, SURAT

ACIT, CIRCLE-2(1)(1), INCOME TAX DEPARTMENT vs. S D MATERIAL HANDLERS PRIVATE LIMITED, SURAT

MASJID-E-MOAZZAN & MAZAR-E-SAIFEE,,SURAT vs. THE ACIT, CIRCLE-2,, SURAT

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

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

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

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

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

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

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

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

THE SURAT PEOPLES CO OPERATIVE BANK LTD.,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT, SURAT

CHANDULAL A.SHAH(HUF),SURAT vs. THE ITO, WARD-3(3)(1),, SURAT

CUBE CONSTRUCTIONS ENGINEERING LTD.,VADODARA vs. PR. COMMISSIONER OF INCOME TAX-(CENTRAL), SURAT

THE ASSTT. COMMISSIONER OF INCOME TAX, NA vs. ARI CIRCLE,, NAVSARIVS.SHRI KHEMCHANDBHAI KUNGMAL THARWANI,, NAVSARI

THE ASSTT. COMMISSIONER OF INCOME TAX, NA vs. ARI CIRCLE,, NAVSARIVS.SHRI KHEMCHANDBHAI KUNGMAL THARWANI,, NAVSARI

KHEMCHAND KANGUMAL THARWANI,,NA vs. ARIVS.THE ASSTT. COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE,, NAVSARI

THE ASSTT. COMMISSIONER OF INCOME TAX, NA vs. ARI CIRCLE,, NAVSARIVS.SHRI KHEMCHANDBHAI KUNGMAL THARWANI,, NAVSARI

HUBERGROUP INDIA PVT. LTD. (FORMERLY KNOWN AS MICRO INKS PVT. LTD.),VAPI vs. THE ACIT, VAPI CIRCLE,, VAPI

S J P CONSTRUCTIONS PRIVATE LIMITED,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), SURAT

N.R. AGARWAL INDUSTRIES LTD.,,VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,, SURAT