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2,031 results for “depreciation”+ Section 153Aclear

Sorted by relevance

Mumbai557Delhi455Bangalore236Hyderabad118Chennai103Jaipur81Pune64Cochin48Amritsar45Kolkata45Ahmedabad43Indore37Nagpur34Chandigarh30Visakhapatnam26Karnataka22Raipur18Guwahati16Cuttack10Rajkot9Lucknow7Kerala5Dehradun5Allahabad4Telangana3Surat3Jodhpur2Calcutta1Jabalpur1Punjab & Haryana1Rajasthan1SC1

Key Topics

Section 153A136Section 143(3)79Addition to Income72Section 13250Disallowance40Section 14832Search & Seizure30Section 153C28Depreciation28Section 147

JCIT CENT. CIR. - 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

The appeal of the Revenue is dismissed whereas appeal of the assessee is partly allowed for statistical purposes

ITA 1559/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Apr 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Grasim Industries Limited, The Dcit Cc-1(4), Corporate Finance Division, Room No. 902, 9Th Floor, Old Vs. A-2, Aditya Birla Centre, S.K. Cgo Building, M.K. Road, Ahire Marg, Worli, Mumbai-400020. Mumbai-400030. Pan No. Aaacg 4464 B Appellant Respondent Assessment Year: 2010-11 Jcit (Osd), Central Circle- Grasim Industries Limited, 1(4), A-Wing, 2Nd Floor, Aditya Room No. 902, Pratishtha Vs. Birla Centre, S.K. Ahire Bhavan, 9Th Floor, Old Cgo Marg, Worli, Building Annexe, Mumbai-400030. Mumbai-400020. Pan No. Aaacg 4464 B Appellant Respondent Assessee By : Mr. Yogesh Thar & Mr. Chaitanya Joshi Revenue By : Dr. Kishor Dhule, Cit-Dr Date Of Hearing : 03/04/2024 : Date Of Pronouncement 29/04/2024

For Appellant: Mr. Yogesh Thar &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 132(1)Section 143(3)Section 153C

section 153C r.w.. 153A of the IT Act is unwarranted. r.w.. 153A of the IT Act is unwarranted. 16.30 In view of the aforesaid detailed discussion and judicial 16.30 In view of the aforesaid detailed discussion and judicial 16.30 In view of the aforesaid detailed discussion and judicial precedents, 1 am of the view that assessments which

Showing 1–20 of 2,031 · Page 1 of 102

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24
Section 14313
Section 148A12

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

ITA 1970/MUM/2022[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

For Appellant: Mr. Yogesh Thar/
Section 132(1)Section 153C

section 153A of the Act] for the year under consideration also. for the year under consideration also. 8.1.1 Regarding the additions of expenses related to exempt Regarding the additions of expenses related to exempt Regarding the additions of expenses related to exempt income u/s 10B of the Act amounting to ₹2,04,871/ income u/s 10B of the Act amounting

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

ITA 1020/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

For Appellant: Mr. Yogesh Thar/
Section 132(1)Section 153C

section 153A of the Act] for the year under consideration also. for the year under consideration also. 8.1.1 Regarding the additions of expenses related to exempt Regarding the additions of expenses related to exempt Regarding the additions of expenses related to exempt income u/s 10B of the Act amounting to ₹2,04,871/ income u/s 10B of the Act amounting

GOVIND AGARWAL. HUF,MUMBAI vs. ACIT CEN CIR 32, MUMBAI

In the result, the appeals of the assessee’s are allowed in part, in terms indicated hereinabove, whereas the Revenue’s appeals are dismissed

ITA 826/MUM/2011[2004-05]Status: DisposedITAT Mumbai30 Jun 2016AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Sanjay Garg, Jm आयकर अपील सं./Ita No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) Acit, Cc-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aakpa 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal, 701, A-1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adopa 4038 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.873,874/Mum/2011 ("नधा"रण वष" / Assessment Years : 2003-04 & 2004-05) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal(Huf), 720/A-5, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aiepa 3109 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) 876,828,4566,4547,218/11 &957/13&Co203.13

Section 143(3)Section 14ASection 153A

153A shall be computed by considering the originally determined income. If some incriminating material is found in respect of 11 such assessment years for which the assessment is not pending, then the 'total income' would be determined by considering the originally determined income plus income emanating from the incriminating material found during the course of search. In the other scenario

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/384/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

Section 153A of the Act by - 15 - following the judgment of this Court in the case of CIT V/s. Lancy Constructions?” In ITA Nos.380/2018, 382/2018 to 385/2018: “1. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in allowing the depreciation

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/380/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

Section 153A of the Act by - 15 - following the judgment of this Court in the case of CIT V/s. Lancy Constructions?” In ITA Nos.380/2018, 382/2018 to 385/2018: “1. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in allowing the depreciation

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/383/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

Section 153A of the Act by - 15 - following the judgment of this Court in the case of CIT V/s. Lancy Constructions?” In ITA Nos.380/2018, 382/2018 to 385/2018: “1. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in allowing the depreciation

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/197/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

Section 153A of the Act by - 15 - following the judgment of this Court in the case of CIT V/s. Lancy Constructions?” In ITA Nos.380/2018, 382/2018 to 385/2018: “1. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in allowing the depreciation

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/199/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

Section 153A of the Act by - 15 - following the judgment of this Court in the case of CIT V/s. Lancy Constructions?” In ITA Nos.380/2018, 382/2018 to 385/2018: “1. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in allowing the depreciation

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/382/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

Section 153A of the Act by - 15 - following the judgment of this Court in the case of CIT V/s. Lancy Constructions?” In ITA Nos.380/2018, 382/2018 to 385/2018: “1. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in allowing the depreciation

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/381/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

Section 153A of the Act by - 15 - following the judgment of this Court in the case of CIT V/s. Lancy Constructions?” In ITA Nos.380/2018, 382/2018 to 385/2018: “1. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in allowing the depreciation

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/198/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

Section 153A of the Act by - 15 - following the judgment of this Court in the case of CIT V/s. Lancy Constructions?” In ITA Nos.380/2018, 382/2018 to 385/2018: “1. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in allowing the depreciation

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/385/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

Section 153A of the Act by - 15 - following the judgment of this Court in the case of CIT V/s. Lancy Constructions?” In ITA Nos.380/2018, 382/2018 to 385/2018: “1. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in allowing the depreciation

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

ITA/324/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

Section 153A of the Act by - 15 - following the judgment of this Court in the case of CIT V/s. Lancy Constructions?” In ITA Nos.380/2018, 382/2018 to 385/2018: “1. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in allowing the depreciation

VISHAL KISHORILAL JAIN,NAGPUR vs. DCIT/ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal for A

ITA 108/NAG/2025[2016-17]Status: DisposedITAT Nagpur15 May 2025AY 2016-17

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

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 132Section 139(1)Section 143(1)Section 147Section 148Section 2(40)Section 68Section 69

depreciation allowance or any other allowance or deduction for such assessment year and for which a prior notice under Section 148 would be required to be issued. Section 147 does not contemplate an eventuality which Section 153A

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, appeals filed by the assessee are partly allowed

ITA 22/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Oct 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

153A of the Act for the A.Ys. 2013-14 to 2017-18 and under section 143(3) of the Act for the A.Y. 2018-19. The only disputed addition is the disallowance of depreciation

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, appeals filed by the assessee are partly allowed

ITA 24/BANG/2024[2016-17]Status: DisposedITAT Bangalore31 Oct 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

153A of the Act for the A.Ys. 2013-14 to 2017-18 and under section 143(3) of the Act for the A.Y. 2018-19. The only disputed addition is the disallowance of depreciation

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2), BENGALURU

In the result, appeals filed by the assessee are partly allowed

ITA 21/BANG/2024[2013-14]Status: DisposedITAT Bangalore31 Oct 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

153A of the Act for the A.Ys. 2013-14 to 2017-18 and under section 143(3) of the Act for the A.Y. 2018-19. The only disputed addition is the disallowance of depreciation

SHRI RAJESH SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

ITA 457/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

153A 26.12.17 No 19 IT(SS)A244/Ahd/20 2012-13 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A245/Ahd/20 2013-14 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A246/Ahd/20 2014-15 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A247/Ahd/20 2015-16 Department 143(3) r.w.s. 153B 26.12.17 No 19 Shri Dilipkumar Lalwani

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 836/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

153A 26.12.17 No 19 IT(SS)A244/Ahd/20 2012-13 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A245/Ahd/20 2013-14 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A246/Ahd/20 2014-15 Department 143(3) r.w.s. 153A 26.12.17 No 19 IT(SS)A247/Ahd/20 2015-16 Department 143(3) r.w.s. 153B 26.12.17 No 19 Shri Dilipkumar Lalwani