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1,304 results for “depreciation”+ Section 10Aclear

Sorted by relevance

Mumbai300 Bangalore296 Delhi276 Chennai121 Kolkata62 Pune47 Ahmedabad33 Hyderabad31 Karnataka31 Jaipur27 Surat17 Cochin15 Telangana9 Lucknow8 Guwahati5 Chandigarh3 Patna3 SC3 Rajkot3 Indore3 Visakhapatnam2 Nagpur2 Panaji2 Varanasi2 Calcutta1 Agra1 Cuttack1

Key Topics

Section 10A104 Section 143(3)93 Section 80I64 Addition to Income56 Deduction51 Disallowance45 Section 14A42 Section 4030 Section 115J28 Depreciation

CIT vs. TEI TECHNOLOGIES PVT LTD

ITA/347/2011HC Delhi27 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 10ASection 143(3)Section 260ASection 72

depreciation was nil, the deduction under section 10A of the Act was not considered. (c) That deduction under section 10A

CIT vs. TEI TECHNOLOGIES PVT LTD

ITA/2067/2010HC Delhi27 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 10ASection 143(3)

Showing 1–20 of 1,304 · Page 1 of 66

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28

Transfer Pricing21

Section 260A

Section 72

depreciation was nil, the deduction under section 10A of the Act was not considered. (c) That deduction under section 10A

ASST CIT CIR 1, KALYAN vs. ASB INTERNATIONAL P. LTD, AMBERNATH

In the result, appeals filed by the Revenue in ITA No

ITA 7034/MUM/2013[2004-05]Status: DisposedITAT Mumbai19 Dec 2016AY 2004-05

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.7034/Mum/2013 & 7035/Mum/2013 ("नधा"रण वष" / Assessment Years : 2004-05 & 2006-07) Asstt. Commissioner Of M/S Asb International बनाम/ Income Tax – Circle 1, Pvt. Ltd., V. Kalyan, E-9, Addl Ambernath Indl. 1St Floor,, Area, Mohan Plaza, Midc Anand Nagar, Wayale Nagar, Ambernath. Khadakpada, Kalyan. "थायी लेखा सं./Pan :Aaaca8424F .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Girish Dave &For Respondent: Shri Vijay Kumar Bora

Section 10ASection 10BSection 143(3)Section 32(2)Section 72

depreciation. 20.2 With a view to rationalize the existing tax incentives in respect of such units sub A-section (6) in sections 10A

ITO 2(2)(4), MUMBAI vs. MOBIAPPS INDIA P.LTD, MUMBAI

The appeal of the Revenue is dismissed

ITA 5211/MUM/2013[2008-09]Status: DisposedITAT Mumbai23 Jan 2017AY 2008-09

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2008-09 Income Tax Officer-2(2)(4), M/S Mobiapps India Pvt. Ltd. Room No.542, 5Th Floor, 7/10, Borawala Building, बनाम/ Aayakar Bhavan, Horniman Circle, Fort, Vs. M.K. Road, Mumbai-400001 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaccm3613L

Section 10ASection 263

depreciation for each of the relevant assessment year. (7) The provisions of sub-section (8) and sub-section (10) of section 80-IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80-IA.” 7. Section 10A

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

section 10A of the Act with other non-eligible unit/other taxable income. We therefore, accordingly, direct the AO to allow the set of losses amounting to Rs. 22,22,88,862/- crores against other taxable income, after due verification. Ground no. 5 to 5.5 of the appeal are allowed. 8. Ground no. 6 to 6.2 of the appeal are against

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

section 10A of the Act with other non-eligible unit/other taxable income. We therefore, accordingly, direct the AO to allow the set of losses amounting to Rs. 22,22,88,862/- crores against other taxable income, after due verification. Ground no. 5 to 5.5 of the appeal are allowed. 8. Ground no. 6 to 6.2 of the appeal are against

PEOPLE INERACTIVE (I) P.LTD,MUMBAI vs. PR CIT 7, MUMBAI

The appeals of the assessee are allowed

ITA 3558/MUM/2016[2010-11]Status: DisposedITAT Mumbai28 Dec 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 10ASection 147Section 263

Section 10A are effected? (v) Whether brought forward business losses and unabsorbed depreciation of 10A Units or non 10A Units

PEOPLE INERACTIVE (I) P. LTD,MUMBAI vs. PR CIT 7, MUMBAI

The appeals of the assessee are allowed

ITA 3717/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Dec 2016AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 10ASection 147Section 263

Section 10A are effected? (v) Whether brought forward business losses and unabsorbed depreciation of 10A Units or non 10A Units

DCIT, CIRCLE-1, , KALYAN vs. M/S ASB INTERNATIONAL PVT LTD, MUMBAI

In the result the appeal of the revenue stand dismissed

ITA 1541/MUM/2023[2009-10]Status: DisposedITAT Mumbai27 Sept 2023AY 2009-10

Bench: Amarjit Singh & Shri Sandip Singh Karhaildcit, C-1,Kalyan Vs. M/S. Asb International 1St Floor, Mohan Plaza, Pvt. Ltd. Mayale Naar, E9, E44, Addl. Kalyan(W)- 421301 Ambernath, Industrial Area, Anand Nagar, Ambernath Thane-421506 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaaca8424F Appellant .. Respondent C.O. No. 65/Mum/2023 (A.Y. 2009-10)

For Appellant: Shri. Paras SavlaFor Respondent: Shri. Ajay Chandra

Section 10ASection 10BSection 143(3)Section 147Section 250

depreciation 20.2 With a view to rationalize the existing tax incentives in respect of such units sub A-section (6) in sections 10A

M/S. BIRLASOFT LIMITED (FORMERLY KNOWN AS KPIT CUMMINS INFOSYSTEMS LTD.,),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-11(5), BANGALORE

In the result, the appeal filed by the assessee stands allowed as indicated hereinabove

ITA 739/BANG/2010[2005-06]Status: DisposedITAT Bangalore14 May 2024AY 2005-06

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2005-06 M/S. Birlasoft Ltd. (Formerly Known As Kpit Technologies Ltd.) The Assistant # 35 & 36, Rajiv Commissioner Gandhi Infotech Park, Of Income Tax, Phase – 1, Midc Circle – 11(5), Hinjawadi, Bangalore. Vs. Pune – 411 057. Pan: Aaack7308N Appellant Respondent

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri D.K. Mishra, CIT –DR

Section 10ASection 10BSection 143(3)

depreciation of earlier years. (ii) special provisions granting incentives, like section 10A and section 10B should be given a beneficial

BA CONTINUUM INDIA P.LTD ( SINCE MERGED WOTJ BA COTINUUM SOLUTIONS P. LTD ),MUMBAI vs. ITO WD 9(1)(2), MUMBAI

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

ITA 2271/MUM/2011[2006-07]Status: DisposedITAT Mumbai17 Aug 2023AY 2006-07

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2006-07 Ba Continuum India Private Ito, Ward 9(1)(2), Limited (Since Merged With Ba Room No. 226, Vs. Continuum Solutions Pvt. Ltd.), Aayakar Bhavan, Mk Road, Building No. 5, K. Raheja Mind Mumbai-20. Space, Hitech City, Madhapur, Hyderabad-500081. Pan No. Aaccc 3062 D Appellant Respondent

For Appellant: Mr. Nishant Thakkar, AdvFor Respondent: Mr. Salil Mishra, CIT-DR

Section 10ASection 40

Section 10A, as amended BA Continuum India Pvt. Ltd. 7 by the Finance Act Finance Act of 2003, granting the benefit of 003, granting the benefit of adjustment of losses and unabsorbed depreciation

THOMSON PRESS (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX-II

ITA-83/2003HC Delhi09 Oct 2015

For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with

Section 10ASection 260ASection 263Section 80H

10A. (1) Subject to the provisions of this section, any profits and gains derived by an assessee from an industrial undertaking to which this section applies shall not be included in the total income of the assessee. (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely:— (i) it has begun or begins to manufacture

THOMSON PRESS (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-II

ITA/83/2003HC Delhi09 Oct 2015

For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with

Section 10ASection 260ASection 263Section 80H

10A. (1) Subject to the provisions of this section, any profits and gains derived by an assessee from an industrial undertaking to which this section applies shall not be included in the total income of the assessee. (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely:— (i) it has begun or begins to manufacture

M/S THOMSON PRESS (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX- II

ITA - 124 / 2003HC Delhi09 Oct 2015

For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with

Section 10ASection 260ASection 263Section 80H

10A. (1) Subject to the provisions of this section, any profits and gains derived by an assessee from an industrial undertaking to which this section applies shall not be included in the total income of the assessee. (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely:— (i) it has begun or begins to manufacture

THOMSON PRESS (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-II

ITA/124/2003HC Delhi09 Oct 2015

For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with

Section 10ASection 260ASection 263Section 80H

10A. (1) Subject to the provisions of this section, any profits and gains derived by an assessee from an industrial undertaking to which this section applies shall not be included in the total income of the assessee. (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely:— (i) it has begun or begins to manufacture

THOMSON PRESS (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX-II

ITA-124/2003HC Delhi09 Oct 2015

For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with

Section 10ASection 260ASection 263Section 80H

10A. (1) Subject to the provisions of this section, any profits and gains derived by an assessee from an industrial undertaking to which this section applies shall not be included in the total income of the assessee. (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely:— (i) it has begun or begins to manufacture

M/S THOMSON PRESS (INDIA) LTD. vs. COMMISSIONER OF INCOME TAX -II

ITA - 83 / 2003HC Delhi09 Oct 2015

For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with

Section 10ASection 260ASection 263Section 80H

10A. (1) Subject to the provisions of this section, any profits and gains derived by an assessee from an industrial undertaking to which this section applies shall not be included in the total income of the assessee. (2) This section applies to any industrial undertaking which fulfils all the following conditions, namely:— (i) it has begun or begins to manufacture

CLASSIC LINENS INTERNATIONAL PVT. LTD.,,CHENNAI vs. ACIT (OSD), COMPANY RANGE-I,, CHENNAI

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

ITA 3341/CHNY/2019[2014-15]Status: DisposedITAT Chennai23 Nov 2021AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.3341/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 M/S. Classic Linens International Pvt. The Assistant Commissioner Of Ltd., Unit 13 & 14, Sdf, Ii Phase Vs. Income Tax, Osd, Company Range-I, Mepz, Tambaram, Chennai 600 045. Nungambakkam High Road, Chennai 600 034. [Pan: Aabcc3510F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Raghunathan & Shri S. Sankar Narayanan, Advocates ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 09.11.2021 घोषणा की तारीख /Date Of Pronouncement : 23.11.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 4, Chennai, Dated 30.09.2019 Relevant To The Assessment Year 2014-15. The Effective Ground Raised In The Appeal Of The Assessee Relates To Confirmation Of Disallowance Of Deduction Of ₹.52,61,428/- Claimed Under Section 10Aa Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri S. Raghunathan &For Respondent: Shri G. Johnson, Addl. CIT

Section 10ASection 143(2)Section 143(3)

depreciation for each of the relevant assessment year. (7) The provisions of sub-section (8) and sub-section (10) of section 80-IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80-IA. The following sub-section

WNS GLOBAL SERVICES P.LTD,MUMBAI vs. ASST CIT 10(2), MUMBAI

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

ITA 7377/MUM/2010[2006-07]Status: DisposedITAT Mumbai06 Dec 2021AY 2006-07

Bench: Shri M.Balaganesh & Shri Amarjit Singhwns Global Services Pvt. Ltd., Vs. Asst. Commissioner Of Gate No.4, Godrej & Boyce Income Tax- 10(2) Complex, Mumbai Pirojshanagar, Vikhroli (W) Mumbai – 400 079 Pan/Gir No.Aaacw2598L (Appellant) .. (Respondent)

Section 10ASection 10A(9)Section 143(3)Section 144C(5)Section 92CSection 92C(3)

depreciation of Rs. 25,765,238 claimed on intangible assets acquired by the Appellant Company. 3. Without prejudice to ground no. 2 above, on the facts and circumstances of the case and in law, it is prayed that the learned AO be directed to allow deduction under Section 10A

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand