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4,495 results for “TDS”+ Depreciationclear

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Mumbai1,228 Delhi1,124 Bangalore585 Chennai563 Kolkata207 Ahmedabad122 Hyderabad102 Chandigarh78 Pune58 Jaipur50 Raipur44 Visakhapatnam42 Ranchi37 Karnataka33 Lucknow33 Indore25 Cuttack19 Rajkot19 Guwahati18 Cochin17 Surat15 Patna10 Nagpur10 Amritsar10 Dehradun6 Kerala5 Jodhpur5 Telangana5 Varanasi4 Jabalpur4 Rajasthan4 Allahabad4 Agra3 Calcutta3 SC2 Panaji1

Key Topics

Section 143(3)83 Addition to Income66 Disallowance54 Section 14A46 Section 26339 Deduction39 Depreciation35 Section 4030 TDS27 Section 153A23 Section 115J

JAIPUR TELECOM PVT. LTD,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 789/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Apr 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 270ASection 43(1)

depreciation debited in the P&L account and Rs. 66,466/- on account of disallowance of claim of interest on TDS

JAIPUR TELECOM PRIVATE LIMITED,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

Showing 1–20 of 4,495 · Page 1 of 225

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21

Section 143(2)15

ITA 788/JPR/2023[2017-18]Status: DisposedITAT Jaipur22 Apr 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 270ASection 43(1)

depreciation debited in the P&L account and Rs. 66,466/- on account of disallowance of claim of interest on TDS

SMT. BHARTI SINGH,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

ITA 221/ASR/2023[2012-13]Status: DisposedITAT Amritsar21 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Tarun Bansal, Adv. &

Section 139(1)Section 147Section 148Section 148(1)Section 151

depreciation, TDS etc. The issue is squarely covered by the coordinate bench decision in the case of “Gaurav Joshi versus

SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

ITA 226/ASR/2023[2011-12]Status: DisposedITAT Amritsar21 Sept 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Tarun Bansal, Adv. &

Section 139(1)Section 147Section 148Section 148(1)Section 151

depreciation, TDS etc. The issue is squarely covered by the coordinate bench decision in the case of “Gaurav Joshi versus

SMT. BHARTI SINGH ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR

Appeals of the appellant are disposed of in the terms indicated as above

ITA 222/ASR/2023[2013-14]Status: DisposedITAT Amritsar21 Sept 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Tarun Bansal, Adv. &

Section 139(1)Section 147Section 148Section 148(1)Section 151

depreciation, TDS etc. The issue is squarely covered by the coordinate bench decision in the case of “Gaurav Joshi versus

SARANG EXPORTS P.LTD,MUMBAI vs. DCIT 8(3),

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

ITA 4365/MUM/2014[2010-11]Status: DisposedITAT Mumbai31 Oct 2017AY 2010-11

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: NoneFor Respondent: Shri V. Justin

Section 143(3)Section 14ASection 271Section 271(1)(c)

depreciation of `12,97,132/- on let our property and interest of `577 on account of delayed payment of TDS

SWASTIKA INVESTMART LIMITED,MUMBAI vs. ACIT-4(2), MUMBAI

In the result, the appeal is allowed

ITA 535/MUM/2024[2007-08]Status: DisposedITAT Mumbai11 Jun 2024AY 2007-08

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Ms. Nisha Lohati-CA & VijayFor Respondent: 06.06.2024

TDS and depreciation on BSE Card. The CIT(A) thus sustained the disallowance of depreciation made by the AO. Both

M/S. CELEBI DELHI CARGO TERMINAL MANAGEMENT INDIA PVT. LTD.,NEW DELHI vs. PR. CIT- 2, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 3376/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Feb 2019AY 2012-13

Bench: Shri N.K. Billaiya & Smt Beena A. Pillai[Assessment Year: 2012-13] M/S Celebi Delhi Cargo Management Vs. The Pr.C.I.T-2 India Pvt. Ltd New Delhi R. No. Ce-05, First Floor, Import Building – Ii, International Cargo Terminal, Igi Airport, New Delhi Pan : Aadcc 6885 B [Appellant] [Respondent] Date Of Hearing : 13.02.2019 Date Of Pronouncement : 18.02.2019

For Appellant: Shri Ronak Doshi, CAFor Respondent: Ms. Nidhi Srivastava, CIT- DR

Section 115JSection 143(3)Section 263Section 801ASection 80I

TDS – -Large refund claim of Advance tax -Depreciation claimed at higher rates / Higher additional Depreciation 8. Explain and justify the reasonableness

MAN INDUSTRIES (INDIA) LIMITED,MUMBAI vs. DCIT ,CENTRAL RANGE -7 (2), MUMBAI

In the result, all the three appeals filed by the assessee are allowed

ITA 1490/MUM/2021[2014-15]Status: DisposedITAT Mumbai28 Oct 2022AY 2014-15

TDS liability upon the assessee. In that case, the assessee would not be eligible to get depreciation on the TDS

TERRA INFRA DEVELOPMENT LIMITED,NAGPUR vs. ACIT CIRCLE-3, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 297/NAG/2024[2017-18]Status: HeardITAT Nagpur12 Dec 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe

TDS and depreciation. 4. The Assessing Officer made addition in respect to disallowance of interest on TDS and depreciation as discussed

M/S. VALDEL ENGINEERS AND CONSTRUCTORS PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 12(5), BANGALORE

In the result, the appeal filed by the assessee for Assessment Year 2011-12

ITA 240/BANG/2017[2010 - 2011]Status: DisposedITAT Bangalore16 Apr 2019

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri T.N. Prakash, Addl. CIT (DR)

depreciation can be made in case of TDS is not deducted on payments made towards assets capitalised as depreciation is only

M/S. VALDEL ENGINEERS AND CONSTRUCTORS PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 12(5), BANGALORE

In the result, the appeal filed by the assessee for Assessment Year 2011-12

ITA 242/BANG/2017[2009-2010]Status: DisposedITAT Bangalore16 Apr 2019AY 2009-2010

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri T.N. Prakash, Addl. CIT (DR)

depreciation can be made in case of TDS is not deducted on payments made towards assets capitalised as depreciation is only

EUREKA OUTSOURCING SOLUTIONS PVT LTD,THANE vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE (1), THANE

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

ITA 2845/MUM/2023[2015-16]Status: DisposedITAT Mumbai23 Jan 2024AY 2015-16

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm Eureka Outsourcing Solutions Pvt. Ltd. Dy. Cit, Circle (1) 5Th Floor, High Street Cum Highland Thane Corporate Centre, Kapurbawadi, Vs. Thane-400 607

For Appellant: Shri Vijaykumar S. BiyaniFor Respondent: Shri P. D. Choughule

Section 143(3)Section 197Section 250Section 271(1)(c)Section 40A(2)(b)

TDS, depreciation claimed at higher rate/higher additional depreciation claimed, low income shown by large contractors, mismatch in sales turnover reported

M/S VERIFONE INDIA TECHNOLOGY PVT LTD ,BANGALORE vs. INCOME TAX OFFICER WARD-7(1)(3), BANGALORE

In the result, appeals filed by assessee stands allowed

ITA 3088/BANG/2018[2011-12]Status: DisposedITAT Bangalore25 Mar 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent & Assessment Year : 2012-13 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner Of Doddathogur Village, Income Tax, Begur Hobli, Circle – 7 (1)(2), Bangalore South Taluk, Vs. Bangalore. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent Assessee By : Shri K.R. Vasudevan, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 22-02-2022 Date Of Pronouncement : 25-03-2022

For Appellant: Shri K.R. Vasudevan, Advocate

Depreciation on Software cannot be disallowed due to non-deduction of TDS. The Ld.AO disallowed depreciation claimed on the software

M/S VERIFONE INDIA TECHNOLOGY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, appeals filed by assessee stands allowed

ITA 3089/BANG/2018[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent & Assessment Year : 2012-13 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner Of Doddathogur Village, Income Tax, Begur Hobli, Circle – 7 (1)(2), Bangalore South Taluk, Vs. Bangalore. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent Assessee By : Shri K.R. Vasudevan, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 22-02-2022 Date Of Pronouncement : 25-03-2022

For Appellant: Shri K.R. Vasudevan, Advocate

Depreciation on Software cannot be disallowed due to non-deduction of TDS. The Ld.AO disallowed depreciation claimed on the software

CR RETAIL MALL (INDIA) LTD,MUMBAI vs. CIT CITY 6, MUMBAI

In the result the grounds of appeal raised by the assessee

ITA 2583/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Oct 2017AY 2010-11

Bench: Shri B.R. Baskaran & Shri Pawan Singhm/S Cr Retail Malls (India) Ltd. Cit, City-6, Lotus Grandeur, 7Th Floor, Opp. 501, 5Th Floor, Aayakar Bhavan, Gundecha Symphony, Veera Desai M.K. Road, Mumbai-400020. Vs. Road, Andheri (W), Mumbai-400069. Pan: Aabcc9162F (Appellant) (Respondent)

For Appellant: Shri Vijay Mehta (AR)For Respondent: Shri H.N. Singh (CIT DR)

Section 143(3)Section 253Section 254(1)Section 263

TDS certificates when no credit (less credit) is available in the Form 26AS, has been given without due and proper verification. ITA No. 2583/M/2015- M/s CR Retail Malls (India) Ltd. (ii) The assessee claimed depreciation

BHARAT ELECTRONICS LIMITED,BANGALORE vs. CIT, BANGALORE

In the result, the appeal of the assessee is dismissed

ITA 596/BANG/2015[2010-11]Status: DisposedITAT Bangalore01 Mar 2019AY 2010-11

For Appellant: Jinitha, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)

Section 143(1)Section 143(2)Section 143(3)Section 263

depreciation on plant and machinery under Rule 5(2), grants from the Government and income and TDS credit as per 26AS

DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE - 6(2), MUMBAI, MUMBAI vs. TATA AIG GENERAL INSURANCE CO. LTD, MUMBAI

ITA 2403/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)

Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 250

TDS was later paid, and allowing depreciation. The Tribunal relied heavily on its own previous decisions and those of higher

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE-6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA-BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 958/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 May 2024AY 2011-12

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR

Section 234ASection 234BSection 234CSection 32Section 40

TDS was not effectuated. The assessee capitalised the cost and depreciation was claimed @60%. The Ld.AO proceeded to disallow the depreciation

M/S. SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME- TAX, CIRCLE - 6(1)(1), BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 1166/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 May 2024AY 2013-14

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR

Section 234ASection 234BSection 234CSection 32Section 40

TDS was not effectuated. The assessee capitalised the cost and depreciation was claimed @60%. The Ld.AO proceeded to disallow the depreciation