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9,688 results for “depreciation”+ Section 35clear

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Mumbai2,485 Delhi2,184 Bangalore1,013 Chennai719 Ahmedabad582 Kolkata417 Jaipur313 Hyderabad304 Pune234 Chandigarh217 Raipur148 Indore111 Visakhapatnam99 Cochin98 Surat92 Cuttack88 Karnataka87 Amritsar86 Rajkot56 Lucknow49 Ranchi44 Guwahati41 SC38 Nagpur32 Jodhpur28 Kerala21 Telangana20 Agra12 Panaji12 Allahabad11 Patna10 Dehradun9 Varanasi7 Calcutta7 Jabalpur5 Rajasthan2 Gauhati1 Tripura1 Punjab & Haryana1 A.K. SIKRI N.V. RAMANA1 MADAN B. LOKUR S.A. BOBDE1 S. B. SINHA MARKANDEY KATJU1 D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1

Key Topics

Section 143(3)93 Addition to Income73 Disallowance55 Section 153A54 Section 14A47 Depreciation33 Deduction32 Section 14822 Section 13219 Section 271(1)(c)

COPPER CORPORATION PVT. LTD.,,SATARA vs. JOINT COMMISSIONER OF INCOME-TAX,, SATARA

In the result, both the appeals of assessee and Revenue are partly allowed

ITA 652/PUN/2015[2010-11]Status: DisposedITAT Pune26 Feb 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.621/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

For Appellant: Shri Krishna GajrathiFor Respondent: Shri Prashant Gudekar

Section 143(3)Section 35Section 35(1)(iv)

depreciation on assets, the assessee could not claim scientific research expenditure under section 35(1)(iv) of the Act on the said

ASSISTANT COMMISSIONER OF INCOME-TAX vs. COOPER CORPORATION PVT. LTD.,, SATARA

In the result, both the appeals of assessee and Revenue are partly allowed

Showing 1–20 of 9,688 · Page 1 of 485

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ITA 621/PUN/2015[2010-11]Status: DisposedITAT Pune26 Feb 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.621/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

For Appellant: Shri Krishna GajrathiFor Respondent: Shri Prashant Gudekar

Section 143(3)Section 35Section 35(1)(iv)

depreciation on assets, the assessee could not claim scientific research expenditure under section 35(1)(iv) of the Act on the said

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

In the result, I proceed to pass the following:

WP/7004/2014HC Karnataka24 Apr 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 143(3)Section 144C(1)Section 144C(13)Section 35Section 35(1)(i)

35(i) of the Act is justified. As regards the allowability of depreciation on such capital work in progress, it has already been held that no depreciation is allowed on CWIP. 25. Insofar as disallowance under Section

ASIAN PAINTS LIMITED,SANTACRUZ vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

ITA 2696/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 50Section 80GSection 90

35(2AB) of the Act 6 Disallowance being 25% Ground No. IV Ground No. V Ground No. V of exp on distribution of gift articles 7 Disallowance u/s 14A Ground No. V Ground No. VI Ground No. VI r.w.r 8D of the Act & & VI & VII & VII also under book profits 8 Disallowance of exp Ground No. VII Ground

DY. CIT CIRCLE 3(4), MUMBAI, MUMBAI vs. ASIAN PAINTS LTD, MUMBAI

In the result, appeals filed by assessee and Revenue for A

ITA 3083/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

35(2AB) of the Act 6 Disallowance being 25% Ground No. IV Ground No. V Ground No. V of exp on distribution of gift articles 7 Disallowance u/s 14A Ground No. V Ground No. VI Ground No. VI r.w.r 8D of the Act & & VI & VII & VII also under book profits 8 Disallowance of exp Ground No. VII Ground

ASIAN PAINTS LIMITED,SANTACRUZ vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU CIRCLE 2, CUFFE PARADE

ITA 2700/MUM/2023[2016-17]Status: DisposedITAT Mumbai26 Jul 2024AY 2016-17

Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 50Section 80GSection 90

35(2AB) of the Act Ground No. III Ground No. IV Ground No. IV 6 Disallowance being 25% of exp on distribution of gift articles Ground No. IV Ground No. V Ground No. V 7 Disallowance u/s 14A r.w.r 8D of the Act & also under book profits Ground No. V & VI Ground No. VI & VII Ground

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 293/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 250Section 254Section 37Section 90

depreciation claimed on intangible assets. The grounds raised by the assessee on this issue are allowed. 37. Coming to issue raised through additional ground of appeal regarding allowances of foreign tax as business expenses under section 37 of the Act. ITA Nos.290 - 294/Bang/2025 Page 32 of 53 38. The relevant facts are that during the year under consideration, the assessee

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 290/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Jan 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 250Section 254Section 37Section 90

depreciation claimed on intangible assets. The grounds raised by the assessee on this issue are allowed. 37. Coming to issue raised through additional ground of appeal regarding allowances of foreign tax as business expenses under section 37 of the Act. ITA Nos.290 - 294/Bang/2025 Page 32 of 53 38. The relevant facts are that during the year under consideration, the assessee

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 292/BANG/2025[2019-20]Status: DisposedITAT Bangalore30 Jan 2026AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 250Section 254Section 37Section 90

depreciation claimed on intangible assets. The grounds raised by the assessee on this issue are allowed. 37. Coming to issue raised through additional ground of appeal regarding allowances of foreign tax as business expenses under section 37 of the Act. ITA Nos.290 - 294/Bang/2025 Page 32 of 53 38. The relevant facts are that during the year under consideration, the assessee

MARKSANS PHARMA LTD,MUMBAI vs. CIT (APPEALS), NFAC, MUMBAI

In the result, the appeal by the assessee is allowed

ITA 1717/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Aug 2023AY 2014-15

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Vijay MehtaFor Respondent: Smt. Mahita Nair

Section 142(1)Section 143(2)Section 143(3)Section 154Section 250Section 35

section 35(2AB) of the Act is allowed by DSIR in the certificate given by them in Form No.3CL. Accordingly, the assessee was allowed revenue expenditure incurred by it and depreciation

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

section 35(2AB) from 1.4.2007 to 31.3.2011 subject to the conditions underlined therein." The term 'further' makes it clear that the approval was not limited to 1.4.2007 to 31.3.2011 but was in addition to periods already approved. It is further noticeable that information obtained under RTI clearly showed that the assessee's applications were processed for earlier years also

EDGEVERVE SYSTEMS LIMITED,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

ITA 291/BANG/2025[2018-19]Status: DisposedITAT Bangalore30 Jan 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 250Section 254Section 37Section 90

depreciation on intangible assets. 46. At the outset, we note that the issues raised by the assessee in its grounds of appeal for the AY 2018-19 is identical to the issue raised by the assessee in ITA No. 290/Bang/2025 for the assessment year 2017- 18. Therefore, the findings given in ITA No. 290/Bang/2025 shall also be applicable

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 1660/PUN/2024[2014-15]Status: DisposedITAT Pune25 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

section 35(2AB) from 1.4.2007 to 31.3.2011 subject to the conditions underlined therein." The term 'further' makes it clear that the approval was not limited to 1.4.2007 to 31.3.2011 but was in addition to periods already approved. It is further noticeable that information obtained under RTI clearly showed that the assessee's applications were processed for earlier years also

ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 CHENNAI, CHENNAI vs. E I D PARRY INDIA LIMITED, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 3251/CHNY/2024[2012-13]Status: DisposedITAT Chennai21 Apr 2025AY 2012-13

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT

Section 143(1)Section 143(2)Section 250Section 92BSection 92C

depreciation on bogus purchases and addition under section 69A of the Act for AY 2011-12. Thus, the grounds raised by the assessee are allowed for statistical purposes. 29. The next common ground raised in the appeals of the assessee for the assessment years 2011-12, 2012-13, 2013-14 and 2014-15 is with regard to the confirmation

M/S. EID PARRY INDIA LTD.,CHENNAI vs. DCIT, LTU-1,, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 3113/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Apr 2025AY 2014-15

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri A. Sasikumar, CIT

Section 143(1)Section 143(2)Section 250Section 92BSection 92C

depreciation on bogus purchases and addition under section 69A of the Act for AY 2011-12. Thus, the grounds raised by the assessee are allowed for statistical purposes. 29. The next common ground raised in the appeals of the assessee for the assessment years 2011-12, 2012-13, 2013-14 and 2014-15 is with regard to the confirmation

ASIAN PAINTS LIMITED,SANTACRUZ vs. ASSISTANT COMMISSIONER OF INCOME TAX, LTU CIRCLE 1, CUFFE PARADE

ITA 2697/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Jul 2024AY 2017-18

Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 50Section 80GSection 90

35(2AB) of the Act Ground No. III Ground No. IV Ground No. IV 6 Disallowance being 25% of exp on distribution of gift articles Ground No. IV Ground No. V Ground No. V 7 Disallowance u/s 14A r.w.r 8D of the Act & also under book profits Ground No. V & VI Ground No. VI & VII Ground

DY CIT CIRCLE 3(4), MUMBAI, MUMBAI vs. ASIAN PAINTS, MUMBAI

ITA 2936/MUM/2023[2016-17]Status: DisposedITAT Mumbai26 Jul 2024AY 2016-17

Section 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

35(2AB) of the Act 6 Disallowance being 25% Ground No. IV Ground No. V Ground No. V of exp on distribution of gift articles 7 Disallowance u/s 14A Ground No. V Ground No. VI Ground No. VI r.w.r 8D of the Act & & VI & VII & VII also under book profits 8 Disallowance of exp Ground No. VII Ground

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

section 32 have been furnished by the assessee in respect of the ship or machinery or plant." Mr. Dastur referred to a circular of the Central Board of Direct Taxes (CBDT) which provides that depreciation could not have been allowed. Circular of the Central Board of Revenue (No. 29D (XIX-14) of 1965, F. No. 45/239/65.ITJ dated August

CARBORUNDUM UNIVERSAL LIMITED,CHENNAI vs. ACIT LTU-1, CHENNAI

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 2868/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 May 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mrs.Samantha Mullamudi

Section 115JSection 14ASection 8D(2)(ii)

depreciation @ 60% on UPS, printers and routers etc. as claimed by the assessee. 9. In the result, appeal filed by the assessee for AY 2014-15 is partly allowed for statistical purposes. ITA No.2867/Chny/2024 (AY 2016-17): 10. For the AY 2016-17, the assessee has raised two grounds of appeal–(i) Disallowance u/s.14A r.w. Rule 8D amounting to Rs.40

CARBORUNDUM UNIVERSAL LIMITED,CHENNAI vs. ACIT LTU-1, CHENNAI

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 2865/CHNY/2024[2010-11]Status: DisposedITAT Chennai05 May 2025AY 2010-11

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mrs.Samantha Mullamudi

Section 115JSection 14ASection 8D(2)(ii)

depreciation @ 60% on UPS, printers and routers etc. as claimed by the assessee. 9. In the result, appeal filed by the assessee for AY 2014-15 is partly allowed for statistical purposes. ITA No.2867/Chny/2024 (AY 2016-17): 10. For the AY 2016-17, the assessee has raised two grounds of appeal–(i) Disallowance u/s.14A r.w. Rule 8D amounting to Rs.40