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.

99 results for “depreciation”+ Exemptionclear

Sorted by relevance

Mumbai2,499Delhi1,932Chennai1,018Bangalore877Ahmedabad601Kolkata504Jaipur269Pune254Hyderabad208Chandigarh190Karnataka155Raipur128Cochin114Visakhapatnam99Indore81Lucknow72Surat65Cuttack60Amritsar48Guwahati41Rajkot40SC35Telangana25Jodhpur24Nagpur23Ranchi19Calcutta10Panaji9Agra8Patna7Varanasi7Kerala6Allahabad5Rajasthan5Orissa3Dehradun3Gauhati2Jabalpur2A.K. SIKRI N.V. RAMANA1Punjab & Haryana1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 143(3)99Section 1158Section 1053Section 14848Addition to Income47Disallowance39Depreciation37Exemption33Deduction25Section 12A

THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), EXEMPTIONS CIRCLE, , VIJAYAWADA vs. ANDHRA CRICKET ASSOCIATION, VIJAYAWADA

In the result, appeals of the revenue and cross objections of the assessee are dismissed and the appeal of the assessee for the A

ITA 377/VIZ/2019[2014-15]Status: DisposedITAT Visakhapatnam23 Jan 2020AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.376/Viz/2019 & 377/Viz/2019 (निर्धारण वर्ा/Assessment Year : 2013-14 & 2014-15 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Andhra Cricket (Exemptions) Association Exemptions Circle D.No.60-8-8, 5Th Lane Vijayawada Siddhartha Nagar Vijayawada [Pan : Aaatt2377D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri M.A.Rahim, ARFor Respondent: Shri Ravi Shankar Narayan
Section 10Section 11Section 143(3)Section 32

exemption u/s 10(23C), 11,12&13 and made the following additions to the returned income : (a) Excess income over expenditure - Rs.5,96,56,184 (b) Disallowance of depreciation

Showing 1–20 of 99 · Page 1 of 5

24
Section 14A16
Section 143(2)15

THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), EXEMPTIONS CIRCLE,, VIJAYAWADA vs. ANDHRA CRICKET ASSOCIATION, VIJAYAWADA

In the result, appeals of the revenue and cross objections of the assessee are dismissed and the appeal of the assessee for the A

ITA 376/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam23 Jan 2020AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.376/Viz/2019 & 377/Viz/2019 (निर्धारण वर्ा/Assessment Year : 2013-14 & 2014-15 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Andhra Cricket (Exemptions) Association Exemptions Circle D.No.60-8-8, 5Th Lane Vijayawada Siddhartha Nagar Vijayawada [Pan : Aaatt2377D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri M.A.Rahim, ARFor Respondent: Shri Ravi Shankar Narayan
Section 10Section 11Section 143(3)Section 32

exemption u/s 10(23C), 11,12&13 and made the following additions to the returned income : (a) Excess income over expenditure - Rs.5,96,56,184 (b) Disallowance of depreciation

THE ANDHARA CRICKET ASSOCIATION,,VIJAYAWADA vs. THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), , VIJAYAWADA

In the result, appeals of the revenue and cross objections of the assessee are dismissed and the appeal of the assessee for the A

ITA 403/VIZ/2019[2014-15]Status: DisposedITAT Visakhapatnam23 Jan 2020AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.376/Viz/2019 & 377/Viz/2019 (निर्धारण वर्ा/Assessment Year : 2013-14 & 2014-15 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Andhra Cricket (Exemptions) Association Exemptions Circle D.No.60-8-8, 5Th Lane Vijayawada Siddhartha Nagar Vijayawada [Pan : Aaatt2377D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri M.A.Rahim, ARFor Respondent: Shri Ravi Shankar Narayan
Section 10Section 11Section 143(3)Section 32

exemption u/s 10(23C), 11,12&13 and made the following additions to the returned income : (a) Excess income over expenditure - Rs.5,96,56,184 (b) Disallowance of depreciation

SAMYUKTA HEALTH &ACADEMIC SOCIETY,ANAKAPALLE vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

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

ITA 232/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam16 Mar 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.232/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Samyukta Health & Academic Society Vs. Income Tax Officer Ramalayam Street Exemption Ward Gandhi Nagar Visakhapatnam Anakapalle [Pan : Aagts9608E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 11Section 143(1)Section 154

depreciation claimed by the assessee in the return of income is allowable. The adjustment made by the assessing 4 I.T.A. No.232/Viz/2022, A.Y.2017-18 Samyukta Health & Academic Society, Anakapalle authority’s order u/s 143(1) was not correct and not in accordance with law because the assessee never claimed any exemption

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU vs. THE ANDHRA SUGARS LIMITED, TANUKU

In the result, appeal of the Revenue is dismissed

ITA 380/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam09 Jun 2025AY 2012-13

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No. 380/Viz/2019 (धनिाारणिर्ा/ Assessment Year: 2012-13) Assistant Commissioner Of Vs. M/S. Andhra Sugars Ltd., Income Tax, Circle-1, Tanuku. Eluru. Pan: Aaact6357Q (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) सी.ओ सं. / C.O. No. 140/Viz/2019 [आयक अपील सं. से उत्पन्न / Arising Out Of I.T.A. No. 380/Viz/2019(A.Y. 2012-13)] M/S. Andhra Sugars Ltd., Vs. Assistant Commissioner Of Tanuku. Income Tax, Circle-1, Pan: Aaact6357Q Eluru. अपीलार्थीकीओरसे/ Assessee By : Shri C. Subrahmanyam, Ca प्रत्यार्थीकीओरसे/ Revenue By : Dr.Satyasai Rath, Cit-Dr

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: Dr.Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 14ASection 80I

depreciation claimed and larger interest expenses relating to exempted investments U/s. 14A of the Act. Thereafter, notice U/s. 143(2) of the Act was issued

THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), , VIJAYAWADA vs. CARE AND SHARE CHARITABLE TRUST, , VIJAYAWADA

In the result, appeal filed by the Revenue and the cross objection filed by the assessee are dismissed

ITA 337/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam03 Jun 2020AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri S.R.S. Narayan, CIT DR
Section 12A

depreciation claimed by the assessee for the year under consideration Rs.1,56,97,992/- which is also eligible for exemption

SRI SATYA SAI EDUCATIONAL AND SERVICE SOCIETY,SRIKAKULAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

ITA 5/VIZ/2022[2019-20]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasadarao, Sr AR
Section 11Section 12ASection 143(1)Section 2(24)(iia)

exemption u/s. 11 of the Act. The total income determined in the intimation was at Rs. 57,56,182/- and also depreciation

DE - SALES EDUCATIONAL SOCIETY,,VISAKHAPATNAM vs. THE PR. CIT(EXEMPTIONS),, VISAKHAPATNAM

In the result, the appeal filed by the assessee is dismissed

ITA 389/VIZ/2016[]Status: DisposedITAT Visakhapatnam30 May 2018

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.389/Vizag/2016 (धनधाारण िर्ा / Assessment Year: 2014-15) The Desales Educational Society The Pr. Cit (Exemptions) Visakhapatnam Visakhapatnam [Pan No.Aaaad6147Q] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri C.V.S. Murthy, ARFor Respondent: Shri Deba Kumar Sonowal
Section 10

exemption various objections were given such as not having a car and claiming the depreciation and expenses for repair and giving

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

ITA 447/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam05 Mar 2025AY 2016-17

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

For Appellant: Shri P.Murali Mohanarao, ARFor Respondent: Dr.Satyasai Rath, CIT-DR
Section 10

exemptions under Section 10(23C)(vi) of the Act. 12. Next addition is on account of disallowance of depreciation that

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

ITA 448/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam05 Mar 2025AY 2017-18

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

For Appellant: Shri P.Murali Mohanarao, ARFor Respondent: Dr.Satyasai Rath, CIT-DR
Section 10

exemptions under Section 10(23C)(vi) of the Act. 12. Next addition is on account of disallowance of depreciation that

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

ITA 446/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam05 Mar 2025AY 2015-16

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

For Appellant: Shri P.Murali Mohanarao, ARFor Respondent: Dr.Satyasai Rath, CIT-DR
Section 10

exemptions under Section 10(23C)(vi) of the Act. 12. Next addition is on account of disallowance of depreciation that

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

ITA 449/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam05 Mar 2025AY 2018-19

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

For Appellant: Shri P.Murali Mohanarao, ARFor Respondent: Dr.Satyasai Rath, CIT-DR
Section 10

exemptions under Section 10(23C)(vi) of the Act. 12. Next addition is on account of disallowance of depreciation that

VIDYODYA EDUCATIONAL SOCIETY,VISAKHAPATNAM vs. THE DCIT,, VISAKHAPATNAM

In the result, the appeal of the assessee is partly allowed

ITA 369/VIZ/2016[2009-10]Status: DisposedITAT Visakhapatnam26 Apr 2018AY 2009-10

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri I. Kama Sastry, ARFor Respondent: Shri V. Appala Raju, DR
Section 10Section 11Section 12ASection 167B

depreciation, interest on loan, etc. and arrived at the net income over expenditure of ` 18,670/- and claimed the same as exemption

THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRLCLE,, VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY(VUDA), , VISAKHAPATNAM

In the result, the appeal of the Revenue is dismissed

ITA 248/VIZ/2020[2007-08]Status: DisposedITAT Visakhapatnam16 Aug 2022AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअऩीऱसं./ I.T.A. No.248/Viz/2020 (ननधधारणवषा/ Assessment Year :2007-08) The Deputy Commissioner Of Vs. M/S. Visakhapatnam Urban Income Tax, Development Authority (Vuda), Exemptions Circle, Visakhapatnam. Vijayawada. Pan: Aaalv 0082 F (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथीकीओरसे/ Assessee By : Sri A. Chakradhar, Ca प्रत्यधथीकीओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri A. Chakradhar, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 11Section 12ASection 143(3)Section 2(15)Section 263

exemption u/s 11 to the assessee as per the ITAT directions. (vii) Whether CIT(A) is correct in coming to the conclusion that depreciation

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY, , VISAKHAPTNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 67/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

exempted income for the impugned assessment year, provisions of section 14A are not applicable. 4. (a) The Ld. CIT(A) is not justi8fied in confirming the disallowance of alleged excess depreciation

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 49/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

exempted income for the impugned assessment year, provisions of section 14A are not applicable. 4. (a) The Ld. CIT(A) is not justi8fied in confirming the disallowance of alleged excess depreciation

THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 399/VIZ/2014[2011-12]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

exempted income for the impugned assessment year, provisions of section 14A are not applicable. 4. (a) The Ld. CIT(A) is not justi8fied in confirming the disallowance of alleged excess depreciation

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 26/VIZ/2014[2011-12]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

exempted income for the impugned assessment year, provisions of section 14A are not applicable. 4. (a) The Ld. CIT(A) is not justi8fied in confirming the disallowance of alleged excess depreciation

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ADDL. CIT.,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 25/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

exempted income for the impugned assessment year, provisions of section 14A are not applicable. 4. (a) The Ld. CIT(A) is not justi8fied in confirming the disallowance of alleged excess depreciation

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 236/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

exempted income for the impugned assessment year, provisions of section 14A are not applicable. 4. (a) The Ld. CIT(A) is not justi8fied in confirming the disallowance of alleged excess depreciation