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22,600 results for “depreciation”+ Depreciationclear

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Key Topics

Section 143(3)106Addition to Income76Disallowance54Depreciation43Section 14A37Section 153A33Section 14833Section 271(1)(c)27Deduction27Section 40

COMMISSIONER OF INCOME TAX vs. MAHENDRA MILLS

The appeal is dismissed

C.A. No.-005394-005394 - 1994Supreme Court15 Mar 2000
For Respondent: MAHENDRA MILLS
Section 32Section 34Section 72Section 73

depreciation claimed (a) initial depreciation; (b) normal depreciation (including extra depreciation for approved hotels); (c) additional

THERMO FISHER SCIENTIFIC INDIA PVT LTD. ,MUMBAI vs. DCIT-15(3)(1), MUMBAI

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

Showing 1–20 of 22,600 · Page 1 of 1,130

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24
Section 26322
Section 14722
ITA 769/MUM/2023[2009-10]Status: Disposed
ITAT Mumbai
31 Jul 2023
AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 Thermo Fisher Scientific India Dy. Cit-15(3)(1), Pvt. Ltd., Room No. 360, Aayakar Vs. 403-404, ‘B’ Wing, Delphi, Bhavan, New Marine Lines, Hiranandani Business Park, Mumbai-400020. Mumbai-400076. Pan No. Aabct 3207 A Appellant Respondent

For Appellant: Mr. Niraj ShethFor Respondent: Mr. Mudit Nagpal, CIT-DR
Section 43(1)

depreciation of Rs. disallowing the Appellant's claim for depreciation of Rs. disallowing the Appellant's claim for depreciation

JCIT(OSD), CC-1, LKO, LUCKNOW vs. ACP TOLLWAYS PRIVATE LIMITED, LUCKNOW

In the result, the appeal filed by Revenue is dismissed and the Cross\nObjection filed by the assessee is partly allowed

ITA 131/LKW/2024[2021-22]Status: DisposedITAT Lucknow17 Oct 2025AY 2021-22
Section 143(2)Section 32

depreciation u/s 32 of the I. T. Act.\nThe assessee opted to claim depreciation amounting to Rs.1,49,17,94,856/-\nand

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. JCIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 356/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

Depreciation Book Unabsorbed No. depreciation profit/(Loss) depreciation 1 1994-95 (30) 0 (30) 0 2 1995-96 (17507) 3,340 (20,847) 3,340 3 1996-97 (243,968) 38,844 (282,812) 38,844 4 1997-98 (211,770) 66,230 (278,000) 66,230 5 1998-99 (393,286) 60,746 (454,032) 60

M/S VODAFONE EAST LIMITED (FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. ACIT, CIR-7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 431/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Dec 2017AY 2008-2009

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

Depreciation Book Unabsorbed No. depreciation profit/(Loss) depreciation 1 1994-95 (30) 0 (30) 0 2 1995-96 (17507) 3,340 (20,847) 3,340 3 1996-97 (243,968) 38,844 (282,812) 38,844 4 1997-98 (211,770) 66,230 (278,000) 66,230 5 1998-99 (393,286) 60,746 (454,032) 60

DCIT, CIRCLE - 7, KOLKATA, KOLKATA vs. VODAFONE ESSAR EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 482/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

Depreciation Book Unabsorbed No. depreciation profit/(Loss) depreciation 1 1994-95 (30) 0 (30) 0 2 1995-96 (17507) 3,340 (20,847) 3,340 3 1996-97 (243,968) 38,844 (282,812) 38,844 4 1997-98 (211,770) 66,230 (278,000) 66,230 5 1998-99 (393,286) 60,746 (454,032) 60

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 485/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

Depreciation Book Unabsorbed No. depreciation profit/(Loss) depreciation 1 1994-95 (30) 0 (30) 0 2 1995-96 (17507) 3,340 (20,847) 3,340 3 1996-97 (243,968) 38,844 (282,812) 38,844 4 1997-98 (211,770) 66,230 (278,000) 66,230 5 1998-99 (393,286) 60,746 (454,032) 60

ACIT, CIRCLE - 7, KOLKATA vs. HUTCHISON TELECOM EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 343/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

Depreciation Book Unabsorbed No. depreciation profit/(Loss) depreciation 1 1994-95 (30) 0 (30) 0 2 1995-96 (17507) 3,340 (20,847) 3,340 3 1996-97 (243,968) 38,844 (282,812) 38,844 4 1997-98 (211,770) 66,230 (278,000) 66,230 5 1998-99 (393,286) 60,746 (454,032) 60

ACIT, CIRCLE - 7, KOLKATA vs. VODAFONE ESSAR EAST LTD., KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 377/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

Depreciation Book Unabsorbed No. depreciation profit/(Loss) depreciation 1 1994-95 (30) 0 (30) 0 2 1995-96 (17507) 3,340 (20,847) 3,340 3 1996-97 (243,968) 38,844 (282,812) 38,844 4 1997-98 (211,770) 66,230 (278,000) 66,230 5 1998-99 (393,286) 60,746 (454,032) 60

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 673/KOL/2011[2007-08]Status: DisposedITAT Kolkata15 Dec 2017AY 2007-08

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

Depreciation Book Unabsorbed No. depreciation profit/(Loss) depreciation 1 1994-95 (30) 0 (30) 0 2 1995-96 (17507) 3,340 (20,847) 3,340 3 1996-97 (243,968) 38,844 (282,812) 38,844 4 1997-98 (211,770) 66,230 (278,000) 66,230 5 1998-99 (393,286) 60,746 (454,032) 60

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. ADDL. CIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 357/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

Depreciation Book Unabsorbed No. depreciation profit/(Loss) depreciation 1 1994-95 (30) 0 (30) 0 2 1995-96 (17507) 3,340 (20,847) 3,340 3 1996-97 (243,968) 38,844 (282,812) 38,844 4 1997-98 (211,770) 66,230 (278,000) 66,230 5 1998-99 (393,286) 60,746 (454,032) 60

SUVINO TELEVIDEO,MUMBAI vs. ITO WARD 25(1)(3), MUMBAI

In the result, appeal filed by the assessee is allowed in the above terms

ITA 2099/MUM/2023[2013-14]Status: DisposedITAT Mumbai18 Feb 2025AY 2013-14
Section 142(1)Section 143(1)Section 143(2)Section 250Section 32(2)Section 72Section 72(1)Section 72(2)

depreciation,\ncomprising of the depreciation of the relevant assessment years along\nwith the unabsorbed depreciation of the earlier

EXL SERVICE.COM (INDIA) PVT. LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, the appeal by the assessee as well as ofthe department are partly allowed for statistical purposes

ITA 302/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jan 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner Of Income 414, 4Th Floor, Dlf Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, Dda New Delhi District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Ita No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4Th Floor, Dlf Jasola, Tower- Tax, Circle-1 (Ltu), New Delhi-110017 B, Plot No. 10 & 11, Dda District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaace5174C Assessee By : Sh. Ajay Vohra, Adv. Sh. Abhishek Agarwal, Adv. Revenue By : Sh. Piyush Jain, Cit Dr Date Of Hearing : 07.10.2017 Date Of Pronouncement : 03.01.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Ajay Vohra, AdvFor Respondent: Sh. Piyush Jain, CIT DR
Section 143(3)Section 92D

depreciation due to different rates of depreciation and not due to different quantums of depreciation simiplicitor, which

DCIT (LTU), NEW DELHI vs. M/S. EXL SERVICE.COM (INDIA) PVT. LTD., NEW DELHI

In the result, the appeal by the assessee as well as ofthe department are partly allowed for statistical purposes

ITA 615/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jan 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 302/Del/2015 : Asstt. Year : 2010-11 Exl Service.Com (India) Pvt. Ltd., Vs Deputy Commissioner Of Income 414, 4Th Floor, Dlf Jasola, Tax, Large Tax Payer Unit, Tower-B, Plot No. 10 & 11, Dda New Delhi District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Ita No. 615/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Exl Service.Com (India) Pvt. Ltd., 414, 4Th Floor, Dlf Jasola, Tower- Tax, Circle-1 (Ltu), New Delhi-110017 B, Plot No. 10 & 11, Dda District Centre, Jasola, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaace5174C Assessee By : Sh. Ajay Vohra, Adv. Sh. Abhishek Agarwal, Adv. Revenue By : Sh. Piyush Jain, Cit Dr Date Of Hearing : 07.10.2017 Date Of Pronouncement : 03.01.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Ajay Vohra, AdvFor Respondent: Sh. Piyush Jain, CIT DR
Section 143(3)Section 92D

depreciation due to different rates of depreciation and not due to different quantums of depreciation simiplicitor, which

PITNEY BOWES INDIA (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, out of the five appeals of the assessee, the ITA Nos

ITA 289/DEL/2013[2005-06]Status: DisposedITAT Delhi29 May 2017AY 2005-06

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

Section 143(3)Section 147Section 32

depreciation on Goodwill being an intangible asset on which depreciation is mandatorily allowable. That the above grounds of appeal

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1059/CHNY/2016[2008-09]Status: DisposedITAT Chennai21 Jan 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1063/CHNY/2016[2012-13]Status: DisposedITAT Chennai21 Jan 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1076/CHNY/2016[2008-09]Status: DisposedITAT Chennai21 Jan 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1061/CHNY/2016[2010-11]Status: DisposedITAT Chennai21 Jan 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1060/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Jan 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

depreciation for such succeeding year the unabsorbed depreciation is added to the current depreciation for such succeeding