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6 results for “depreciation”+ Section 145clear

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Mumbai642 Delhi516 Chennai182 Bangalore181 Kolkata138 Ahmedabad105 Jaipur97 Chandigarh75 Raipur49 Pune43 Lucknow38 Ranchi35 Visakhapatnam32 Hyderabad30 Surat24 Amritsar24 Rajkot21 Karnataka19 Cochin15 SC12 Indore10 Patna7 Jodhpur6 Cuttack6 Telangana6 Agra5 Nagpur5 Varanasi5 Allahabad5 Panaji4 Guwahati2 Calcutta2 Orissa1 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1 Punjab & Haryana1

Key Topics

Section 2606 Section 32A5 Section 115J4 Section 80I4 Depreciation4 Addition to Income4 Section 43D2 Section 36(1)(vii)2 Section 36(2)(i)2

THE COMMI.OF INCOME TAX,HYD. vs. VAIBHAV

ITTA/134/2003HC Telangana14 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

For Appellant: SRI A.V.KRISHNA KOUNDINYA, SENIOR COUNSELFor Respondent: SRI J.V'PRASAD, SC FOR l'T DEPARTMENT

Section 1aSection 250Section 260Section 68

Section 145 of the Act, determined net profit of the assessee at Rs.63,i3,326.00. Funher making allowance for business loss and depreciation

The Commissioner of Income Tax IV vs. Margadarshi Chit Fund Pvt. Ltd.,

The appeal is dismissed

ITTA/228/2013

HC Telangana

10 Jul 2013

Section 143Section 148Section 260Section 40

depreciation was ordered to be charged on it. Rs.7650/- were added to the income of the assessee on account of telephone expenses, as the assessee admitted the expenditure incurred on account of telephones installed at residences. Further addition of Rs.2,00,000/- was made on account of sale of rice, as no stock was maintained by the assessee quality wise

COMM.OF INCOMETAX AP I HYD vs. M/S.DIAMOND HATCHERIES P.LTD HYD

ITTA/49/2001HC Telangana30 Jul 2013

Section 260ASection 32ASection 80B(5)Section 80I

145 Taxation, 319 that in view of sections 80AB and 80B(5) deduction is to be allowed on profits under sections 80HH and 80I as computed after deduction under section 32AB. We may also refer to the decision of the Special Bench of the Tribunal in the case of Century Iron and Steel Limited vs. ITO 31 ITD 117 wherein

Commissioner of Income Tax (TDS) vs. M/s. Yashoda Super Speciality Hospital

In the result, the appeal fails

ITTA/196/2013HC Telangana04 Jul 2013

Section 143(3)Section 260Section 260ASection 263

depreciation of Assessment Years 1988-89 and 1989-90 amounting Rs.72,02,83,028/-, the income was determined to be ‘NIL’. The Commissioner in exercise of powers under Section 263 of the Act vide order dated 12.11.2007 held that the order of assessment dated 26.12.2012 is erroneous and prejudicial to the interest of revenue and consequently set aside the same

The Commissioner of Income tax III, vs. Biraj Kavar Galada

The appeals are disposed of

ITTA/98/2010HC Telangana29 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 115JSection 14ASection 260Section 36(1)(vii)Section 36(2)(i)Section 43D

depreciation on securities (iv) floating rate notes of London branch (v) DICGC loans (vi) suits filed accounts (vii) miscellaneous provision cannot be added back in accordance with Explanation to Section 115JA of the Act in the light of the judgment of the Apex Court in H.C.L. Comnet where is diminution in the value of assets as contended by the assessee

Commissioner of Income Tax-II vs. Smt. Pushpa Devi Tibrewala

ITTA/443/2016HC Telangana26 Dec 2016

Bench: U.DURGA PRASAD RAO,SANJAY KUMAR

Section 145 (3), the expenses claimed were based upon an incorrect interpretation of the ICAI’s guidelines. The precise transaction related to forward contract. The assessee had interpreted the guidelines of the standard in such a manner as to claim the losses/gains as and when the contract matured. The Assessing Officer was of the opinion that this was incorrect