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5 results for “depreciation”+ Section 250clear

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Key Topics

Section 2604Depreciation3Section 43B2Section 143(3)2Section 271(1)(c)2Section 1532Section 153(3)2Deduction2Addition to Income2

Andhra PRadesh Pradesh Fibres Limited vs. Assistant commissioner of Income Tax

In the result, the order passed by the

ITTA/370/2011HC Telangana15 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR

Section 143Section 143(2)Section 153Section 153(3)Section 154Section 260Section 260ASection 80I

depreciation 8 and notional interest, which would amount to setting aside the entire order of assessment. It was further held that since, there was no order to pass a fresh order of assessment, therefore, the order giving effect to the findings of the tribunal was not barred by limitation under Section 153(2A) of the Act. 5. The aforesaid order

Commissioner of Income Tax, vs. Dr. T.Ravi Kumar,

ITTA/102/2012HC Telangana24 Jul 2013

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 10Th April, 2024. Appearance: Mr. J. P. Khaitan, Senior Advocate Mr. Sanjay Bhowmick, Advocate Ms. Swapna Das, Advocate … For The Appellant. Ms. Smita Das De, Advocate … For The Respondent. 1. Heard Sri J. P. Khaitan, Learned Senior Advocate Assisted By Sri Sanjay Bhowmick, Learned Counsel For The Appellant/Assessee & Ms. Smita Das De, Learned Senior Standing Counsel For The Respondent. 2. The Assessment Years Involved In The Present Appeal Are Assessment Year 1999-2000 & Assessment Year 2000-01. By Order Dated 16.08.2012, This Appeal Was Admitted On The Following Substantial Questions Of Law :-

Section 143(3)Section 147Section 148Section 24(1)(i)Section 32Section 43B

250/- for the assessment year 2000-01 ? 2) Whether on a true and proper interpretation of the provisions of section 32 of the Income Tax Act, 1961 depreciation

M/s.V.R.Farms Pvt Ltd vs. Deputy Commissioner of Income Tax

The appeals are dismissed

ITTA/272/2008HC Telangana28 Nov 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

depreciation. The rate of minimum tax was kept at a modest figure deeming 30 per cent of book profits as total income. This modest amount is likely to go down further with the downward revision of corporate tax rate to 35 per cent and abolition of surcharge. xxxx xxxx xxxx xxxx 45.4 The Act also inserts a new section 115JAA

Commissioenr of Income Tax vs. Dr. T. Ravi Kumar

ITTA/399/2011HC Telangana24 Jul 2013
Section 143(3)Section 271(1)(c)

depreciation on guest house, etc. In the case of CIT vs. Jai Bharat Maruti Ltd. (2007) 212 CTR (Del>)250, the High Court has held that recording of satisfaction by AO is sine quo non for the purpose of initiating penalty under Section

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

250-,4. of the Income Act,1967 (briefly 'the Act'hereinafter) arise out of the order dated28.0l.2002 passed by the Income Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad (briefly 'Tribunal' herehafter) in I.T.A No.2a6/H'yd/ 2OO1 for the assessmenr year 1997-98. I I I i I 2 5. Appellant in i.T.T.ANo.58 of 2002 is an assessee under