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8 results for “depreciation”+ Section 194Cclear

Sorted by relevance

Mumbai157Delhi104Bangalore64Kolkata62Chennai50Raipur24Ahmedabad20Indore15Hyderabad13Amritsar11Visakhapatnam8Rajkot8Nagpur7Jaipur7Kerala5Patna4Jodhpur3Ranchi2Lucknow2Surat2Dehradun2Karnataka1Chandigarh1Cochin1Guwahati1Agra1Pune1Rajasthan1

Key Topics

Section 143(3)12Section 194I10Section 409Section 143(2)8Depreciation7Disallowance6Addition to Income6Section 36(1)(iii)3Section 143(1)

WALTAIR TRADERS,VISAKHAPATNAM vs. NEAC, DELHI

ITA 144/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam13 May 2025AY 2018-19
Section 133(6)Section 142(1)Section 143(2)Section 194ASection 194CSection 69C

194C of the Act for\nRs.48,70,809/- and Rs.7,99,730/- from M/s. Delta Paper Mills Ltd., and\nM/s.Waltair Traders respectively. Ld. AO observed that assessee has not\noffered income of Rs.56,70,539/- and therefore added the same to the total\nincome of the assessee. Further on going through the 26AS, Ld. AO observed\nthat an amount

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM

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

2
Section 194C2
Section 133(6)2
Deduction2
ITA 199/VIZ/2022[2012-13]Status: DisposedITAT Visakhapatnam25 Jun 2024AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos.202, 198, 199, 188, 200/Viz/2022 (धनधाारणिर्ा/ Assessment Year : 2009-10, 2011-12, 2012-13, 2013-14 & 2014-15) Asst. Commissioner Of Income Vs. M/S. Hindustan Shipyard Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aach 4275 P (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 194ISection 40

Depreciation 28,52,000 Miscellaneous 24,25,723 Total 8,41,04,723 8. The Coordinate Bench of the ITAT, Visakhapatnam in the assessee’s own case for the AY 2007-08 and 2008-09 (supra) vide paragraphs 7 & 8 has held as follows: “7. Vide ground no.3, the assessee contends that the Ld.CIT(A) erred in deleting the addition

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM

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

ITA 200/VIZ/2022[2014-15]Status: DisposedITAT Visakhapatnam25 Jun 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos.202, 198, 199, 188, 200/Viz/2022 (धनधाारणिर्ा/ Assessment Year : 2009-10, 2011-12, 2012-13, 2013-14 & 2014-15) Asst. Commissioner Of Income Vs. M/S. Hindustan Shipyard Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aach 4275 P (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 194ISection 40

Depreciation 28,52,000 Miscellaneous 24,25,723 Total 8,41,04,723 8. The Coordinate Bench of the ITAT, Visakhapatnam in the assessee’s own case for the AY 2007-08 and 2008-09 (supra) vide paragraphs 7 & 8 has held as follows: “7. Vide ground no.3, the assessee contends that the Ld.CIT(A) erred in deleting the addition

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM

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

ITA 202/VIZ/2022[2009-10]Status: DisposedITAT Visakhapatnam25 Jun 2024AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos.202, 198, 199, 188, 200/Viz/2022 (धनधाारणिर्ा/ Assessment Year : 2009-10, 2011-12, 2012-13, 2013-14 & 2014-15) Asst. Commissioner Of Income Vs. M/S. Hindustan Shipyard Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aach 4275 P (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 194ISection 40

Depreciation 28,52,000 Miscellaneous 24,25,723 Total 8,41,04,723 8. The Coordinate Bench of the ITAT, Visakhapatnam in the assessee’s own case for the AY 2007-08 and 2008-09 (supra) vide paragraphs 7 & 8 has held as follows: “7. Vide ground no.3, the assessee contends that the Ld.CIT(A) erred in deleting the addition

HINDUSTAN SHIPYARD LIMITED,VISAKHAPATNAM vs. ADDL.COMMISSIONER OF INCOME TAX, RANGE-3, VISAKHAPATNAM

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

ITA 203/VIZ/2022[2011-12]Status: DisposedITAT Visakhapatnam25 Jun 2024AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos.202, 198, 199, 188, 200/Viz/2022 (धनधाारणिर्ा/ Assessment Year : 2009-10, 2011-12, 2012-13, 2013-14 & 2014-15) Asst. Commissioner Of Income Vs. M/S. Hindustan Shipyard Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aach 4275 P (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 194ISection 40

Depreciation 28,52,000 Miscellaneous 24,25,723 Total 8,41,04,723 8. The Coordinate Bench of the ITAT, Visakhapatnam in the assessee’s own case for the AY 2007-08 and 2008-09 (supra) vide paragraphs 7 & 8 has held as follows: “7. Vide ground no.3, the assessee contends that the Ld.CIT(A) erred in deleting the addition

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM

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

ITA 198/VIZ/2022[2011-12]Status: DisposedITAT Visakhapatnam25 Jun 2024AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos.202, 198, 199, 188, 200/Viz/2022 (धनधाारणिर्ा/ Assessment Year : 2009-10, 2011-12, 2012-13, 2013-14 & 2014-15) Asst. Commissioner Of Income Vs. M/S. Hindustan Shipyard Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aach 4275 P (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 194ISection 40

Depreciation 28,52,000 Miscellaneous 24,25,723 Total 8,41,04,723 8. The Coordinate Bench of the ITAT, Visakhapatnam in the assessee’s own case for the AY 2007-08 and 2008-09 (supra) vide paragraphs 7 & 8 has held as follows: “7. Vide ground no.3, the assessee contends that the Ld.CIT(A) erred in deleting the addition

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , RAJAHMUNDRY vs. K.VENKATA RAJU, RAJAHMUNDRY

In the result, the appeal of the revenue is allowed and the cross objections of the assessee are dismissed

ITA 501/VIZ/2019[2008-09]Status: DisposedITAT Visakhapatnam07 Apr 2022AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.501/Viz/2019 (ननधधारण वषा / Assessment Year : 2008-09) Asst.Commissioner Of Income Tax Vs. M/S K.Venkata Raju Circle-2(1) D.No.2-59, Vemagiri Rajahmundry Kadiam Mandal Rajahmundry [Pan : Aabfk4007A] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.153/Viz/2019 (Arising Out Of Ita No.501/Viz/2019) (ननधधारण वषा / Assessment Year : 2008-09) M/S K.Venkata Raju Vs. Asst.Commissioner Of Income D.No.2-59, Vemagiri Tax Kadiam Mandal Circle-2(1) Rajahmundry Rajahmundry [Pan : Aabfk4007A] अऩीऱधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri S.P.G.Mudaliar, Dr सुनवधई की तधरीख / Date Of Hearing : 10.03.2022 घोषणध की तधरीख/Date Of Pronouncement : 07.04.2022 आदेश /O R D E R Per Shri Balakrishnan Scondonation Of Delay :

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri S.P.G.Mudaliar, DR
Section 131Section 143(1)Section 143(2)Section 143(3)Section 44A

section 194C of the Act and concluded that the expenditure vouchers produced by the assessee cannot be relied upon. The AO also observed that in the audit report furnished by the assessee, it was mentioned that the payments in excess of Rs.20,000/- made by way of cheque or demand draft could not be verified as necessary evidence

ACIT, CIRCLE-2(1), VISAKHAPATNAM vs. VIZAG SEAPORT PVT. LTD., VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 383/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam12 Apr 2024AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No. 383/Viz/2017 (धनधाारणिर्ा/ Assessment Year : 2012-13) The Assistant Commissioner Of Vs. M/S. Vizag Seaport Pvt Ltd., Income Tax, Administrative Block, Circle-5(1), S4 Gallery, Port Area, Visakhapatnam. Visakhapatnam – 530035. (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) [Pan :Aabcv2484K] अपीलाथी की ओर से/ Assessee By : Sri Fenil A Bhatt, Ar प्रत्याथी की ओर से/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुनिाई की तारीख/ Date Of Hearing : 15/02/2024 घोर्णा की तारीख/Date Of : /04/2024 Pronouncement O R D E R Pers. Balakrishnan:

For Appellant: Sri Fenil A Bhatt, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 194CSection 194JSection 36(1)(iii)Section 40

depreciation of project berth 12,31,27,277 2. Disallowance of operation and maintenance 3,69,00,000 services expenditure 3. Disallowance of interest U/s. 36(1)(iii) of the Act 14,41,000 4. Provision for doubtful debts 23,82,970 4. Disallowance of pay leaves and sick leaves