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Income-tax Act · Case Law

Section 32 Income Tax Case Law — Depreciation

Browse 918 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 32 (Depreciation) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 32 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 32 (showing 300 of 918)

Checkmate Services P. Ltd v. Commissioner Of Income Tax-1
Supreme Court · 2022 · [2022] 10 S.C.R. 1065 · Dismissed
Revenue
M/S. Vijay Industries v. Commissioner Of Income Tax
Supreme Court · 2019 · [2019] 4 S.C.R. 928 · Allowed
Assessee
Plastiblends India Limited v. Addl. Commissioner Of Income Tax, Mumbai & Anr
Supreme Court · 2017 · [2017] 10 S.C.R. 104 · Dismissed
Revenue
Malayala Manorama Co. Ltd v. Commissioner Of Income Tax, Trivandrum
Supreme Court · 2008 · [2008] 6 S.C.R. 211 · Allowed
Assessee
Jt. Commissioner Of Income Tax, Valsad, Gujarat v. M/S.united Phosphorous Ltd
Supreme Court · 2008 · [2008] 2 S.C.R. 658 · Partly Allowed
Partly
G.k. Choksi & Company v. Commissioner Of Income Tax, Gujarat
Supreme Court · 2007 · [2007] 12 S.C.R. 561 · Dismissed
Revenue
Indian Hotels Co. Ltd. And Ors v. Income Tax Officer, Mumbai And Ors
Supreme Court · 2000 · [2000] SUPP. 2 S.C.R. 261 · Partly Allowed
Partly
Commissioner Of Income Tax, Trivandrum v. M?S Anand Theatres Etc. Etc
Supreme Court · 2000 · [2000] SUPP. 1 S.C.R. 338 · Other
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Commissioner Of Income Tax v. Kasturi And Sons Ltd
Supreme Court · 1999 · [1999] 1 S.C.R. 1207 · Dismissed
Assessee
The Commissioner Of Income Tax, Delhi v. M/S Hindustan Times Ltd. New Delhi
Supreme Court · 1998 · [1998] 3 S.C.R. 197 · Dismissed
Assessee
M/S South India Viscose Ltd v. Commissioner Of Income Tax
Supreme Court · 1997 · [1997] SUPP. 2 S.C.R. 89 · Allowed
Assessee
Burmah Shell Oil Storage And Distributing Company Of India Ltd. (Now Known As Bharat Petroleum Corporation Ltd.) v. The Commissioner Of Income Tax (Central), Calcutta
Supreme Court · 1994 · [1994] 3 S.C.R. 374 · Dismissed
Revenue
Cambay Electric Supply Industrial Co. Ltd v. The Commissioner Of Income Tax, Gujarat-Ii Ahmedabad (And Vice Versa)
Supreme Court · 1978 · [1978] 3 S.C.R. 660 · Dismissed
Revenue
Commissioner Of Agricultural Income Tax, Trivandrum v. Smt. Lucy Kochuvareed
Supreme Court · 1976 · [1976] SUPP. 1 S.C.R. 657 · Allowed
Revenue
M/S.hinduja Foundries Ltd.,(Formerly Known As M/S.ennore Foundries Ltd.,) Kathivakkam High Road, Ennore, Chennai - 600 057 v. The Assistant Commissioner Of Income Tax
High Court · 2025 · Partly Allowed
Partly
M/S.arul Industries v. The Asst. Commissioner Of Income Tax,Central Circle Iimadurai
High Court · 2025 · Allowed
Assessee
Appellant Inboth Tcas v. Commissioner Of Income Tax Tamil Nadu-Vchennai
High Court · 2025 · Other
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The Commissioner Of Income-Tax - I,Coimbatore v. M/S.sakthi Sugars Limited
High Court · 2025 · Dismissed
Assessee
Sarla Holdings Private Limited v. Pr Commissioner Of Income Tax Delhi-7 New Delhi & Anr
High Court · 2025 · Dismissed
Revenue
Ramachandra Rao v. Kella Dhanalakshmi[1], And Commissioner Of Income Tax Vs. Dhadi Sahu[2
High Court · 2025 · Dismissed
Revenue
M/S.prime Urban Development India Ltd,83, 3[Rd] Floor, Plot v. The Assistant Commissioner Of Income Tax,Circle – I,Tirupur
High Court · 2025 · Other
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Principal Commissioner Of Income Tax-Ii, New Central Revenuebuilding, Statue Circle, Jaipur (Raj v. M/S Rajasthan State Mines And Minerals Ltd., C-89
High Court · 2025 · Allowed
Revenue
Harshvardhan Johari, T v. Dy. Commissioner Of Income Tax, Central Circle-03, New C.r.building, Janpath, Statue Circle, Jaipur
High Court · 2025 · Other
—
Vodafone Mobile Services Ltd v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
—
Pmv Maltings Pvt Ltd v. Dy. Commissioner Of Income Tax, Circle 19(1) & Anr
High Court · 2025 · Other
—
M/S.vedanta Limited,Sipcot Industrial Complex,Madurai Byepass Road,T.v.puram Post, Tuticorin – 628 002.(Cause Title Accepted Vide Order Ofcourt Dated 01.12.2022 v. Commissioner Of Income Tax,Salem
High Court · 2025 · Allowed
Assessee
B. Whether On The Facts And Circumstances Of The Case And In Law, The Hon'ble Tribunal Was Justified In Following Decision Of Apex Court In Case Of Cit v. Nc: 2025:Khc:6665-Db
High Court · 2025 · Other
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Commissioner Of Income Tax (Exemptions), Kolkata v. Brajeswari Radharaman Intergenerations Humanitarian Trust Bright
High Court · 2025 · Allowed
Revenue
Tamil Nadu Small Industries Corporation Ltd.,Thiru-Vi-Ka Industrial Estate,Guindy, Chennai – 600 032 v. The Assistant Commissioner Of Income Tax,Corporate Circle 3(1),Chennai – 34
High Court · 2024 · Other
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Fab India Overseas Private Limited v. Assistant Commissioner Of Income Tax Circle 7(1) New Delhi & Anr
High Court · 2024 · Other
—
Ita/328/2022 Of The Pr. Commissioner Of Income Tax v. Shri. Bg Channappa
High Court · 2024 · Dismissed
Assessee
Oasys Cybernetics Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax,Central-Ii v. M/S.binny Limited
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax Chennai v. M/S.shriram Chits Tamilnadu Pvt. Ltd.,Greams Dugar, 4[Th] & 5[Th] Floor
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Taxcircle -1, Tirupur v. M/S.eastman Exports Global Clothing Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
M/S.indian Additives Limitedexpress Highway, Manalichennai – 600 068Pan: Aaaci-1445-G v. Respondent..in All Tcas
High Court · 2024 · Dismissed
—
Ita/36/2023 Of The Pr. Commissioner Of Income Tax v. M/S. Kontoor Brands India Pvt. Ltd
High Court · 2024 · Other
—
Ita/531/2019 Of The Pr. Commissioner Of Income Tax v. M/S Bharat Mines And Minerals
High Court · 2024 · Other
—
Ita/578/2022 Of The Pr. Commissioner Of Income Tax v. M/S Kontoor Brands India Pvt Ltd
High Court · 2024 · Other
—
State Bank Of India v. Tax Recovery Officer, Income Tax Department And Ors. (01.09.2022-Madhc): Manu/Tn/9360/2022
High Court · 2024 · Allowed
Assessee
Pr. Commissioner Of Income Tax- 1 v. M/S Clc & Sons Pvt. Ltd
High Court · 2024 · Other
—
Shree Bhavani Power Projects Pvt. Ltd v. Income Tax Officer, Ward 23(3), & Anr
High Court · 2024 · Other
—
M/S.sabari Industries Ltd.,37A, Laxmanampatti, Nallur P.okulathur Taluk, Pudukkottai District 622 504 v. The Assistant Commissioner Of Income Taxcompany Circle I, Trichy
High Court · 2024 · Allowed
Assessee
Ita/131/2018 Principal Commissioner Of Income Tax-2, Kolkata v. Kesoram Industries Ltd
High Court · 2024 · Dismissed
Assessee
Depreciation Would Be Allowable To The Assessee. The Ld.ao Is Directed To Allow Depreciation On This Expenditure.the Asessee Is Directed To Provide Requisite De v. Deputy Commission Of Income Tax [(201
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Kolkata-Iii, Kolkata v. M/S. West Bengal Fisheries Corporation Ltd
High Court · 2024 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -Central v. Metro Tyres Ltd
High Court · 2024 · Dismissed
Assessee
Mr. Gaurav Gupta, Ssc With Mr. Shivendra Singh And Mr. Yojit Pareek, Advs v. Krishnapatnam Railway Co.ltd
High Court · 2024 · Allowed
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The Pr. Commissioner Of Income Tax -Central -1 v. Pepsico India Holding Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Khr Hospitality India Limited v. Commissioner Of Income Tax-Iii, Kolkata
High Court · 2024 · Allowed
Assessee
Akshay Surana v. State Of Rajasthan
High Court · 2024 · Allowed
Revenue
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2024 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -6 v. National Housing Bank
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Technip France Sas
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax Chennai v. M/S.shriram City Union Finance Ltd
High Court · 2023 · Allowed
Revenue
Pr. Commissioner Of Income Tax -4, New Delhi v. Indus Towers Ltd
High Court · 2023 · Other
—
Itxa/853/2018 Of Bond Safety Belts (Dissolved) v. The Deputy Commissioner Of Income Tax Circle 12 (2)
High Court · 2023 · Other
—
The Commissioner Of Income Tax,Chennai v. M/S.rattha Holding Company Private Limited
High Court · 2023 · Other
—
Commissioner Of Income Tax Chennai v. M/S. Shriram City Union Finance Ltd.,Mookambika Complex
High Court · 2023 · Allowed
Revenue
M/S.ge Oil & Gas India Private Ltd v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax, Income Tax Officer, National E-Assessment Centre, Delhi
High Court · 2023 · Other
—
Commissioner Of Income Taxchennai v. M/S.shriram Chits Tamil Nadu Ltd.greams Dugar 4[Th] Floor149, Greams Roadchennai 600 006
High Court · 2023 · Allowed
Revenue
The Revenue Has Raised The Following Substantial Question Of Law Forconsideration v. Cit Which Has Been Upheld By Thehon’ble High Court At Calcutta Vide Its Order Dated 5[Th] September, 2016 In Itat
High Court · 2023 · Allowed
—
Tax-6, New Delhi v. Minda Stoneridge Instruments Ltd
High Court · 2023 · Allowed
—
Wpt v. The Principal Commissioner Of Income Tax - 1, Raipur Centralrevenue Building Civil Lines, Raipur. Revenue Building Civil Lines, Raipur
High Court · 2023 · Dismissed
Revenue
Itxa/635/2018 Of Pr. Commissioner Of Income Tax -11, Mumbai v. Schott Glass Inida Pvt. Ltd
High Court · 2023 · Allowed
Revenue
Saumabha Dasgupta v. The Commissioner Of Income Tax (Appeal) – 6, Kolkata & Anr
High Court · 2023 · Other
—
Wp/1158/2009 Of Sterlite Opportunities And Ventures Ltd v. B.d. Naik, Deputy Commissioner Of Income Tax And 3 Ors
High Court · 2023 · Allowed
Assessee
Pr. Commissioner Of Income Tax-5 v. Dharmanandan Diamonds Pvt.ltd
High Court · 2023 · Allowed
Revenue
As Regards Question (A) Is Concerned, Mr. Suresh Kumar Infairness Agreed That It Would Be Covered By The Judgment Of The Hon’bleapex Court In Commissioner Of In v. 2014] 41 Taxmann.com 262 (Bombay
High Court · 2023 · Dismissed
Assessee
%+ Ita 281/2023 & Cm Appl v. Nestle India Ltd
High Court · 2023 · Other
—
Principal Commissioner Ofincome Tax-1, Kolkata v. M/S. Landis Gyr
High Court · 2023 · Dismissed
Assessee
Appell v. M/S Verdhman Textiles Ltd., Ludhiana
High Court · 2023 · Allowed
—
Ita/31/2021 Of M/S Sami Direct Marketing Pvt Ltd v. The Asst. Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Akshay Surana v. State Of Rajasthan Through Secretary, Department Ofhigher Education, Government Of Rajasthan, Jaipur,Rajasthan.higher Education, Government Of Rajasthan, Jaipur
High Court · 2023 · Dismissed
Assessee
Ita/19/2015 Of Commissioner Of Income Tax, Kolkata -2 v. “Two Important Issues Have Been Pointed Out In The Aforementioned Decision. Firstly That The Provisions Of Section 14
High Court · 2023 · Dismissed
Assessee
The Appeal Was Admitted On The Following Substantial Question Of Law v. We Find No Error In The Order Passed By The Learned Tribunal Or In The Decisionmaking Process
High Court · 2023 · Allowed
—
At The Outset, Shri Shankar, Submits That Both The Issues Involved In This Appeal Are Covered By The Decision Of The Apex Court In The Case Of Principal Commiss v. Petrofils Co-Operative Limited[2] Holding The Questions Of Law In Assessee’s Favour
High Court · 2023 · Dismissed
Assessee
… Appellant [In Both Cases v. Trf Limited, Jamshedpur
High Court · 2023 · Allowed
—
Mr.dharan v. Shraddha Talekar, Ps
High Court · 2023 · Allowed
—
Ita/202/2005 Peerless Securities Ltd v. Commissioner Of Income Tax, Kolkata-1
High Court · 2023 · Allowed
Assessee
Wp/24292/2002 Of M/S. Prasad Film Laborator Pvt. Ltd v. The Commissioner Of Income Tax-I
High Court · 2022 · Dismissed
Revenue
Itta/206/2006 Of The Commissisoner Of Income Tax-Iii, Hyderabad v. M/S. Srinivasa Cystine Limited
High Court · 2022 · Dismissed
Assessee
Ms.tanmayee Rajkumar Submits That Questions Of Law Raised In This Appeal Have Been Answered In Favour Of The Assessee By This Court In Assessee's Own Case In Ba v. The Deputy Commissioner Of Income Tax And Another[2
High Court · 2022 · Allowed
Assessee
Ita/905/2010 Of Commissioner Of Income Tax v. Daikin Shri Ram Aircon Pvt Ltd
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. M/S.ip Rings Ltd.,Arjay Apex Centre24, College Road,Chennai- 600 006
High Court · 2022 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -7 v. M/S Ptc India Financial Serviceslimited
High Court · 2022 · Dismissed
Assessee
Shri K.v.aravind, Learned Senior Standing Counsel For The Revenue Placing Reliance On A Decision In Commissioner Of Income Tax 1, Mum v. 2017]84 Taxmann.com 215(Sc) Paras 15 To 17
High Court · 2022 · Allowed
Revenue
Shri Suryanarayana Submitted That Itat Has Rightly Come To The Conclusion That Expenditure Made Towards Pre-Operative Period Qualifies Capitalization. He Relied v. Income Tax Appellate Tribunal
High Court · 2022 · Allowed
Assessee
Itxa/435/2018 Of Commissioner Of Income Tax- (Exemption), Pune v. Shri Balaji Society
High Court · 2022 · Allowed
Revenue
Commissioner Of Income Tax (International Taxation Andtransfer Pricing v. Joshi Technologies International Inc
High Court · 2022 · Allowed
Revenue
M/S.uc Mas Mental Arithmetic (India) Pvt. Ltd.rep. By Its Managing Director Mr.basheer Ahmad,A v. The Assistant Commissioner Of Income Tax Company Circle Iii(3), Chennai
High Court · 2022 · Dismissed
Revenue
M/S.mobis India Limited,Rep. By Its Director, Mr.kyo Bin Ha v. Deputy Commissioner Of Income Tax, Large Tax Payer Unit-Ii
High Court · 2022 · Allowed
Assessee
Ita/15/2021 Of Bhima Jewellers v. Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Whether On The Facts And In The Circumstances Of The Case, Thelearned Tribunal Erred In Law In Not Considering The Decision Ofescorts Limited & Anr v. Union Of India, Reported In 199 Itr43(Sc) Which Squarely Applies In The Facts And Circumstances Of Theinstant Case ?
High Court · 2022 · Allowed
—
It Is Not Disputed Before Us That The Substantial Questions Of Law Raised In Thisappeal Are Covered By The Decision In The Case Of Dy. Cit v. The Operative Portion Of The Decision Reads As Follows
High Court · 2022 · Allowed
Revenue
“(Iii) Treatment Of The Leasehold Improvements As Revenue v. An Addition Increases Quality Of Fixed Assets. Hence Amount Spent Onthe Purchase Of Fixed Asset Is Treated As Capital Expenditure. The Qualityof A Fixed Asset I
High Court · 2022 · Allowed
Revenue
Unique Tags Private Ltd v. Asst. Commissioner Of Income Tax Circle 4(1)(1) ==========================================================Appearance
High Court · 2022 · Allowed
Assessee
Ita 61 Of 2012 v. Ita 61 Of 2012
High Court · 2022 · Dismissed
—
I) Principal Commissioner Of Income Tax v. Larsen Andtoubro Ltd., [403 Itr 248 (Bombay)], In Which, It Was Held Bythe Bombay High Court As Follows
High Court · 2022 · Allowed
Revenue
M/S. Selvel Advertising Pvt. Ltd v. Deputy Commissioner Of Income Tax,Circle-12, Kolkata
High Court · 2022 · Allowed
Assessee
Commissioner Of Income Tax,Kolkata-Iv, Kolkata v. M/S. Stewart Mackertich Wealthmanagement Ltd
High Court · 2022 · Dismissed
Assessee
Ita/133/2012 Of Nalco v. Comnr.of Income Tax
High Court · 2022 · Other
—
M/S. Reiter Lmw Machinery Limitedsulur Railway Feeder Roadmuthugoundenpudurcoimbatore - 641 406 v. The Assistant Commissioner Of Income Taxcompany Circle I (1)Chennai
High Court · 2022 · Other
—
Tax & Ors v. Chhabil Dass Agarwal Reported In (2014) 1 Scc 603
High Court · 2022 · Other
—
Ita/65/2018 Of M/S. Kinfra Export Promotion Industrial Parks Ltd v. The Joint Commissioner Of Income Tax (Osd)
High Court · 2022 · Allowed
Assessee
Reference Is Made To The Judgement Of Thesupreme Court In The Case Of Commissioner Of Incometax And Others v. Mahindra And Mahindra And Others(144 Itr 225) That Considered A Challenge To Section72 A. The Following Paragraph From The Judgement Inmahindra's Case Has Been
High Court · 2022 · Allowed
Revenue
Iapl/23/2022 Of The Pr. Commissioner Of Income Tax And Another v. Baroda Uttar Pradesh Gramin Bank
High Court · 2022 · Allowed
Revenue
Https://Hcservices.ecourts.gov.in/Hcservices v. Ramaraju Surgical Cottonmills Reported I
High Court · 2022 · Other
—
Ia No. Ga/1/2021 In Itat/173/2021 Principal Commissioner Of Income Tax – 1, Kolkata v. Ananda Bazar Patrika Pvt. Ltd
High Court · 2022 · Allowed
Revenue
Reference Is Made To The Judgement Of Thesupreme Court In The Case Of Commissioner Of Incometax And Others v. Mahindra And Mahindra And Others(144 Itr 225) That Considered A Challenge To Section72 A. The Following Paragraph From The Judgement Inmahindra's Case Has Been
High Court · 2022 · Allowed
Revenue
M/S.morarjee Textiles Limited v. Assistant Commissioner Of Income Tax 6(3),Mumbai And Others
High Court · 2022 · Allowed
Assessee
By Order Dated 06.03.2012, This Court Admitted Theaforesaid Tax Case Appeal On The Following Substantial Questionof Law v. Gvk Jaipur Expressway Ltd.,Reported In [(2018) 100 Taxmann.com (Sc) ], The Relevant Passageof Which, Is Usefully Extracted Hereunder
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax, Kolkata – 4, Kolkata v. M/S. V2 Retail Limited
High Court · 2022 · Allowed
Revenue
Rajkamal Healds And Reeds Pvt. Ltd v. Assistant Director Of Income Tax
High Court · 2022 · Other
—
The Commissioner Of Income Tax, Chennai v. M/S. Pentasoft Technologies Ltd
High Court · 2022 · Allowed
Revenue
Preethi Kitchen Appliances Private Ltd v. The Assistant Commissioner Of Income Tax,Circle 10 (3)(2), Mumbai -400 020
High Court · 2022 · Other
—
M/S. V2 Retail Limited (Formerly Known As Vishal Retail Limited v. The Joint Commissioner Of Income Tax (Osd), Under Cit-Iv, Kolkata
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax, Kolkata-4, Kolkata v. M/S. V2 Retail Limited
High Court · 2022 · Allowed
Revenue
Ita/513/2018 Of M/S Delhi International Airport Ltd v. The Principal Commissioner Of Income Tax
High Court · 2021 · Other
—
Itat 230 Of 2017 Principal Commissioner Of Income Tax, Asansol v. M/S. Eastern Coalfields Ltd
High Court · 2021 · Dismissed
Assessee
The Second Question Is With Regard To The Claim For Additionaldepreciation Under Section 32(1)(Iia). The Tribunal Had Taken Note Of Thedecision Of This Court In v. G. S. Atwal & Company In 254Itr 592 For The Proposition That Mining Of Coal Is Pro
High Court · 2021 · Allowed
Revenue
M/S. Carborundum Universal Limited“Parry House” v. The Assistant Commissioner Of Income Taxcompany Circle I (3)Chennai
High Court · 2021 · Allowed
Assessee
Learned Counsel On Either Side Fairly Submitted That The Substantialquestion Of Law Raised Before Us Have Been Answered Against The Revenue In Thedecision Of Ma v. Sanmar Speciality Chemicals Ltd. Reported In (2020) 122Taxmann.com 212 (Madras). The Operative Portion Of The Judgement Reads Asfollows
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax, (Largetaxpayers Units), Kolkata v. M/S. Hindustan Copper Limited
High Court · 2021 · Allowed
Revenue
In Silver Screen Enterprises v. Kv Nellaiappan
High Court · 2021 · Allowed
—
In Itat/162/2017 Principal Commissioner Of Income Tax, Kolkata-4, Kolkata v. M/S. Jct Limited
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax Iimadurai v. M/S. Kajah Enterprises P Ltdsuccessors Of Rajah Company20, Raja Street, T.nagarc/O. Cngsn & Associateschennai – 600 017
High Court · 2021 · Allowed
Revenue
Whether On The Facts And Circumstances Of The Case, Thelearned Tribunal Erred In Not Accepting The Principle Laiddown In The Case Of Cit-Iii Bangalore v. Vantage Advertising Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Incometax-3, Kolkata v. M/S. Damodar Valley Corporation
High Court · 2021 · Allowed
Revenue
Principal Commissioner Of Income Tax, Ajmer v. M/S Ajmer Vidyut Vitran Nigam Ltd., Vidyut Bhawan, Panchsheelnagar, Makarwali Road, Ajmer
High Court · 2021 · Dismissed
Assessee
Covered By A Judgment Of This Court In Commissioner Of Income Tax-16 v. Meera Jadhav
High Court · 2021 · Dismissed
Assessee
M/S.cri Pumps P Ltd7/46 v. The Additional Commissioner Of Income Taxcorporate Rangecoimbatore
High Court · 2021 · Dismissed
Revenue
Ita v. The Deputy Commissioner Of ….Income Tax And Another
High Court · 2021 · Allowed
Assessee
The Principal Commissioner Of Income Tax 1 v. Asian Mills Pvt. Ltd
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax-Ltu v. Rashtriya Chemicals And Fertilizers Ltd
High Court · 2021 · Allowed
Revenue
The Principal Commissioner Of Income Tax 1 v. Intas Pharma Ltd
High Court · 2021 · Dismissed
Assessee
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Dismissed
—
Tax – 7 v. Purti Parab
High Court · 2021 · Dismissed
—
… .Appellant(S v. V.n. Enterprises Limited
High Court · 2021 · Other
—
By Assessment Order Dated 01.12.2010, The Assessing Officer Estimated The Income Of The Assessee For The Accounting Year 2008-09 At The Rate Of 12.5% On Contrac v. Ita
High Court · 2021 · Allowed
—
Ita/37/2017 Of The Principal Commissioner Of Income Tax v. M/S.fci Oen Connections Ltd
High Court · 2021 · Allowed
Revenue
Ita/43/2017 Of The Principal Commissioner Of Income Tax, Kochi -I v. M/S.apollo Tyres Ltd
High Court · 2021 · Allowed
Revenue
Ita/40/2017 Of The Principal Commissioner Of Income Tax, Kochi-I v. M/S.apollo Types Ltd
High Court · 2021 · Allowed
Revenue
Ita/276/2019 Of M/S Padmini Products (P) Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/8/2019 Of The Pr. Commissioner Of Income-Tax v. M/S Kids Kemp
High Court · 2021 · Dismissed
Assessee
Ita/9/2019 Of The Pr. Commissioner Of Income-Tax v. M/S Kids Kemp
High Court · 2021 · Dismissed
Assessee
Ita/537/2018 Of The Pr. Commissioner Of Income-Tax v. M/S Hasan Hajee And Co
High Court · 2021 · Dismissed
Assessee
Ita/535/2018 Of The Pr. Commissioner Of Income-Tax v. M/S. Hasan Hajee And Co
High Court · 2021 · Dismissed
Assessee
Ita/536/2018 Of The Pr. Commissioner Of Income-Tax v. M/S Hasan Hajee And Co
High Court · 2021 · Dismissed
Assessee
Ita/532/2018 Of The Pr. Commissioner Of Income-Tax v. M/S. Hasan Hajee And Co
High Court · 2021 · Allowed
Revenue
Ita/533/2018 Of The Pr. Commissioner Of Income-Tax v. M/S. Hasan Hajee And Co
High Court · 2021 · Dismissed
Assessee
Ita/534/2018 Of The Pr. Commissioner Of Income-Tax v. M/S. Hasan Hajee And Co
High Court · 2021 · Dismissed
Assessee
Padmini Products (P) Ltd v. Deputy Commissioner Of Income Tax, Circle 12(2) Bengaluru Reported In [2021] 277 Taxman 22 (Karnataka
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.dcm Hyundai Limited
High Court · 2021 · Allowed
Revenue
It Is Not In Dispute That The Substantial Questions Of Lawframed For Consideration Have Been Answered Against The Revenuein The Case Of Cit v. Sanmar Speciality Chemicals Ltd.[T.c.a
High Court · 2021 · Allowed
Revenue
Identical Substantial Question Of Law Was Considered By Adivision Bench Of This Court In Cit v. Lakshmi Vilas Bank Ltd.,[T.c.(A)
High Court · 2021 · Dismissed
Assessee
Learned Senior Counsel Appearing For The Assesseerefers To And Relies On The Judgments In Commissioner Of Income-Tax, Madurai v. Taxmann.com 411 (Madras)2(2016) 66 Taxmann.com 4 (Karnataka)2(2016) 66 Taxmann.com 4 (Karnataka
High Court · 2021 · Allowed
Revenue
Learned Senior Counsel Appearing For The Assesseerefers To And Relies On The Judgments In Commissioner Of Income-Tax, Madurai v. Taxmann.com 411 (Madras)2(2016) 66 Taxmann.com 4 (Karnataka)2(2016) 66 Taxmann.com 4 (Karnataka
High Court · 2021 · Allowed
Revenue
Learned Senior Counsel Appearing For The Assesseerefers To And Relies On The Judgments In Commissioner Of Income-Tax, Madurai v. Taxmann.com 411 (Madras)2(2016) 66 Taxmann.com 4 (Karnataka)2(2016) 66 Taxmann.com 4 (Karnataka
High Court · 2021 · Allowed
Revenue
Learned Senior Counsel Appearing For The Assessee Refers To And Relies On The Judgments In _Commissioner Of Income-Tax, Madurai v. > 1 (2017) 79 Taxmann.com 411 (Madras
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.best & Crompton Engineering Ltd.,28, Industrial Estate,Ambattur, Chennai-600 098
High Court · 2021 · Allowed
Revenue
Ita/1358/2009 Of The Commissioner Of Income Tax,Cochin v. M/S.premier Tyres Ltd., Kalamasserry
High Court · 2021 · Allowed
Revenue
The Appellant Has Raised The Following Substantialquestion Of Law In The Above Appeal v. M/S. L & Ttransportation Infrastructure Ltd., Chennai], Wherein Thisbench Held As Follows
High Court · 2021 · Dismissed
—
Law That Arise For Consideration In The Above Appeal Has Alreadybeen Decided Against The Revenue And In Favour Of The Assesseein The Judgment Dated 06.07.2021 M v. M/S.kmc Specialityhospitals India Ltd., (Formerly Sea Horse Hospitals P. Ltd.,)
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax v. M/S. Hinduja Foundries Limited,(Formerly Known As M/S. Ennore Foundries Ltd.),Katthivakkam High Road, Ennore, Chennai - 600 057Pan : Aaas Ce 1078 K . In All Tca
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax,Trichy v. M/S.kmc Speciality Hospitals India Ltd.,(Formerly Sea Horse Hospitals P. Ltd.,)
High Court · 2021 · Dismissed
Assessee
Chennai v. M/S.indian Additives Ltd
High Court · 2021 · Dismissed
—
Commissioner Of Income Tax-Ichennai v. M/S.l & T Transportation Infrastructure Ltd.,Post Box
High Court · 2021 · Dismissed
Assessee
T.c.a.nos.678 & 679 Of 2009: The Commissioner Of Income Tax, Chennai v. M/S.tamil Nadu Road Development Company Ltd., Sindhur Pantheon Plaza
High Court · 2021 · Dismissed
Assessee
Ita/27/2019 Of The Pr. Commissioner Of Income Tax v. The Principal Commissioner Of Income Tax Has Finally Passed An Order On 30.3.2015 Against The Assessee And Thereafter, An Appeal Was Preferred Before The Income
High Court · 2021 · Allowed
—
Ita/621/2016 Of State Bank Of Mysore v. The Joint Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/569/2017 Of State Bank Of India v. The Joint Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax,Aayakar Bhavan, Patto, Panaji, Goa v. M/S. Sesa Goa Ltd
High Court · 2021 · Allowed
Revenue
M/S.i.p.rings Ltd.,Arjay Apex Centre v. The Deputy Commissioner Of Income Tax,Company Circle – Ii(3),Chennai – 600 034
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.sical Logistics Limited
High Court · 2021 · Dismissed
Assessee
M/S.mardia Sons Holding Private Ltd.,A Private Limited Company,Incorporated Under The Provisions Of Theindian Companies Act, 1956 v. The Deputy Commissioner Of Income Tax Company Circle Iv (1)
High Court · 2021 · Dismissed
Revenue
M/S.palghat Credit Corporation v. The Principal Commissioner Of Income Tax-3 Room
High Court · 2021 · Other
—
Paragraphs 4 And 5 Are Delineated Below v. In View Of Above, Central Board Of Direct Taxes, In Exercise Ofthe Powers Conferred Under Section 119 Of The Act Herebyclarified That The Cost Of Construction O
High Court · 2021 · Allowed
—
“4. There Is No Doubt That Where The Assessee Incurs Expenditure v. In View Of Above, Central Board Of Direct Taxes, In Exercise Ofthe Powers Conferred Under Section 119 Of The Act Herebyclarified That The Cost Of Construction O
High Court · 2021 · Allowed
—
Ita/727/2017 Of M/S. Marmon Food And Beverage Technologies India v. The Income Tax Officer
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax, Central Circle Iv, Chennai v. M/S.best Choice
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S. Leo Prime Company Pvt. Ltd.,61
High Court · 2021 · Dismissed
Assessee
The Above Appeal Was Admitted On The Followingsubstantial Questions Of Law v. Aztec Auto
High Court · 2021 · Dismissed
—
Ita/193/2017 Of Pr. Commissioner Of Income Tax v. M/S. Gmr Sports Pvt. Ltd
High Court · 2021 · Allowed
Revenue
Buldana Urban Co-Op.credit Society Ltd v. Acit – Itappeal Nos.151 To 153 And 179 To 181 (Itat Nagpur) Of 2012
High Court · 2021 · Dismissed
—
Baroque Pharmaceuticals Private Limited v. Appearance
High Court · 2021 · Other
—
Ita/4/2015 Of The Commissioner Of Income-Tax v. The Vysya Bank Ltd
High Court · 2021 · Other
—
M/S.doosan Infracore Indiaprivate Limited,(Amalgamated Company Of Doosan Internationalindia Private Limited) v. The Deputy Commissioner Of Income-Tax Corporate Circle 1(1), 6[Th] Floor, Wanaparthy Block
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax - Ltuchennai v. M/S. Lakshmi General Finance Ltd.,(Merged With Sundaram Finance Limited)
High Court · 2021 · Allowed
Revenue
The Hon’ble Mr. Justice v. Srishananda
High Court · 2021 · Dismissed
—
Commissioner Of Income Tax-I, Chennai v. M/S.ab Mauri India Private Ltd
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax-I,Chennai v. A B Mauri India Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax -1.Coimbatore v. M/S. Elgi Rubber Co Ltd.,(Formerly Known As Elgi Tread India Ltd.)
High Court · 2021 · Allowed
Revenue
Ita/62/2018 Of The Pr Commissioner Of Income Tax v. M/S Mphasis Ltd
High Court · 2021 · Allowed
Revenue
The Hon’ble Mr. Justice v. Srishananda
High Court · 2021 · Dismissed
—
Commissioner Of Income Tax - Ii, Tiruchirapalli v. M/S.raman & Raman Automobiles Ltd
High Court · 2021 · Dismissed
Assessee
Sri Chandrakumar v. The Assistant Commissioner Of Income Tax, Company Circle, Tirupur
High Court · 2021 · Other
—
Ita/266/2013 Of The Commissioner Of Income Tax v. M/S Bharat Fritz Werner Ltd
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax -1, Chennai v. M/S. Areva T& D India Ltd.,(Formerly Known As Alstom Ltd)
High Court · 2021 · Dismissed
Assessee
The Pr. Chief Commissioner Of Income Tax (Central), Nagpur… v. M/S. R.b. Seth Shreeram Narsingdas, Nagpur
High Court · 2021 · Dismissed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. M/S.tamilnaduindustrial Development Corporation Limited [T.c.a
High Court · 2021 · Allowed
—
Principal Commissioner Of Income Tax-4, Kolkata ….Appellant(S v. Hindustan Gum And Chemicals Ltd
High Court · 2021 · Allowed
Revenue
It Had No Exemptincome?" v. Yokogawa India Limited(2012) 21 Taxmann.com 154 (Kar).However, The.aforesaid Decision Was Reversed On The Issue Of The!Nature Of Provision Namely Section 10A An
High Court · 2021 · Allowed
—
Tax Case Appeal v. The Assistant Commissioner Of Income Tax,Central Circle I (2),Chennai - 600 034
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax,Tamil Nadu – Iii,Madras v. M/S. Indus Finance Limited,Kikani Towers Ii Floor,Chennai – 600 006
High Court · 2021 · Dismissed
Assessee
Zed Assets Is Also Subject Todisallowance Under Section 40(A)(I) Of Theact? v. Commissioner Of Income-Tax, (1999) 106 Taxman 166 (Sc)And"Shrt
High Court · 2020 · Other
—
M/S.share Aids Private Ltd.,New v. The Income Tax Officer (Osd),Company Circle Vi (2), Aayakar Bhavan, New Block
High Court · 2020 · Allowed
Assessee
Sri v. Vinay Giri, Adv
High Court · 2020 · Allowed
—
Ita/250/2011 Of The Commissioner Of Income-Tax v. M/S Hewlett Packard India Sales Pvt Ltd
High Court · 2020 · Allowed
Revenue
The Principal Commissioner Of Income Tax Central 1 v. M/S.bgr Energy Systems Ltd
High Court · 2020 · Dismissed
Assessee
Ita/530/2016 Of M/S Padmini Products(P) Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Ita/182/2017 Of M/S Padmini Products (P) Td v. The Deputy Commissioner Of Income Tax
High Court · 2020 · Other
—
Ita/48/2019 Of Principal Commissioner Of Income Tax - 6 v. M/S Sapa Extrusion India Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Ita/864/2018 Of Principal Commissioner Of Income Tax-6 v. M/S Sapa Extrusion India Pvt Ltd
High Court · 2020 · Dismissed
Assessee
M/S.chennai Petroleum Corporation Limited536, Anna Salai, Teynampet,Chennai – 600 018Pan:aaacm4392C v. The Deputy Commissioner Of Income Tax,Large Tax Payer Unit,Chennai – 600 101
High Court · 2020 · Allowed
Assessee
Whether The Tribunal Erred In Not Followingthe Decision In Cit v. Himatasingike Seide Ltd. (Kar)286 Itr 255 Which Was Upheld By The Hon'ble Supremecourt In 48 Taxmann.com 357(Sc)?
High Court · 2020 · Dismissed
Assessee
Ita/154/2014 Of M/S Padmini Products (P) Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax, Incomed Tax Circle 1, Tirunelveli v. Shri.n.viswanath
High Court · 2020 · Allowed
Revenue
Itxa/1734/2017 Of The Pr. Commissiner Of Income Tax-3 v. M/S. V Hotels Ltd
High Court · 2020 · Dismissed
Assessee
The Revenue Is Before Us By Referring To The Decision Ofthe High Court Of Calcutta In The Case Of Peerless Generalfinance & Investment Co. Ltd v. For Better Appreciation, We Quote Paragraphs 30.1 To 30.5Of The Said Circular As Hereunder :“30.1 Under The Existing Provisions Ofsection 32 Of The Income-Tax A
High Court · 2020 · Dismissed
—
Commissioner Of Income Tax, Chennai v. M/S.shriram Chits Tamilnadu Pvt.ltd.,Greams Dugar, 4Th Floor,Egmore, Chennai 600 006
High Court · 2020 · Dismissed
Assessee
Principal Commissioner Of Income Tax 4No v. M/S. Lotte India Corporation Ltd,4/169, Rajiv Gandhi Salai (Omr),Kandanchavadi Bus Stop,Perungudi Taluk, Chennai - 600 096
High Court · 2020 · Dismissed
Assessee
Ita/320/2011 Of Shri. Navin Jolly v. The Income-Tax Officer
High Court · 2020 · Dismissed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.sundaram Asset Management Co. Ltd
High Court · 2020 · Dismissed
Assessee
Uestions Of Law v. The Substantial Questions Of Law Framed For Considerationhave To Be Answered In Favour Of The Assessee In The Light Ofthe Decision Of The Hon'ble Division Bench
High Court · 2020 · Dismissed
—
Commissioner Of Income Tax, Coimbatore v. M/S.precot Mills Ltd., Coimbatore
High Court · 2020 · Dismissed
Assessee
Mr. Ajinkya Tiwari, Proxy Counsel For Ms. Vibhooti Malhotra, Senior Standing Counsel v. M/S Bses Yamuna Power Ltd
High Court · 2020 · Allowed
—
Taxap/912/2008 Of Commissioner Of Income Tax-I v. Asian Finstock Limited
High Court · 2020 · Allowed
Revenue
The Appeal Has Been Preferred Proposing The Followingquestions As Substantial Questions Of Law v. Itxa 1654-17-O
High Court · 2020 · Dismissed
—
Taxap/9/2017 Of Commissioner Of Income Tax v. Gujarat Maritime Board
High Court · 2020 · Allowed
Revenue
M/S.sanmar Speciality Chemicals Limited(Formerly Known As M/S.sanmar Electronics Corporation Ltd) v. The Deputy Commissioner Of Income Taxcompany Circle-Iii (4)Chennai
High Court · 2020 · Allowed
Assessee
Itxa1029_17.Doc v. Hence, Revenue Is In Appeal Before Us
High Court · 2020 · Dismissed
Revenue
Navneet Jhamb v. Assistant Commissioner Of Income Tax, Central Circle, Faridabad
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax-Iicoimbatore v. M/S.lakshmi Machine Works Ltd.,Perianaickenpalayam,Coimbatore - 641 020
High Court · 2020 · Dismissed
Assessee
Tc/2117/2008 Of Cairn Energy India Pvt.ltd v. The Joint Commissioner Of Income Tax] 1/40
High Court · 2020 · Allowed
Assessee
Order v. Mr.varun Patel, The Learned Standing Counsel Appearing For The Revenue Very Fairly Pointed Out That The Issues Raised In The Present Appeal Are No
High Court · 2020 · Dismissed
Revenue
Pr. Commissioner Of Income Tax, Delhi-2 v. Bses Rajdhani Power Ltd
High Court · 2020 · Allowed
Revenue
Along With Notice Issued By The First Respondentunder Section 148 Of The Act Dated 23.03.2016 v. Rajasthan,Gujarathi Charitable Foundation”, (2018) 89 Taxmann.com 127(Sc)/(2018) 300 Ctr 1 (Sc). The Learned Hon'ble Supreme Courtconsidered The Identical Issue
High Court · 2020 · Allowed
—
The Principal Commissioner Of Income Tax v. Honourable Mr. Justice Bhargav D. Karia
High Court · 2020 · Allowed
Revenue
M/S. Ambika Cotton Mills Ltd v. Deputy Commissioner Of Income Tax,Company Circle – I (3),Income Tax Office
High Court · 2019 · Allowed
Assessee
Brought In Section 32(2) By The Finance Act 1996 As Otiose?” v. Deputy Commissioner Of Income Tax, (2013) 354 Itr 244
High Court · 2019 · Dismissed
Revenue
Ita/100103/2014 Of The Commissioner Of Income Tax v. M/S V S Lad And Sons
High Court · 2019 · Dismissed
Assessee
Betts India Pvt. Ltd.,L-78, Verna Electronic City, Verna, Salcete, Goa 403 722 v. The Asstt. Commissioner Of Income Tax, Circle L, …..Margao, Goa
High Court · 2019 · Dismissed
Revenue
Iapl/251/2013 Of Commissioner Of Income Tax v. M/S Poorvanchal Vdyut Vitran Nigam Ltd
High Court · 2019 · Other
—
M/S.mohan Breweries And Distilleries Ltd.rayala Towers, 2[Nd] Floor,158, Anna Salai,Chennai v. The Chief Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Ita/100099/2015 Of The Principal Commissioner Of Income Tax v. M/S Nirani Sugars Ltd
High Court · 2019 · Other
—
“[A]. Whether On The Facts And In The Circumstances Of The Case And In Law, The Hon'ble Itat Was Justified In Dismissing The Tax Appeal Of The Revenue Relying O v. Dcit Reported In (2012) 354 Itr 244, Without Appreciating That Unabsorbed
High Court · 2019 · Dismissed
Assessee
“[A]. Whether On The Facts And In The Circumstances Of The Case And In Law, The Hon'ble Itat Was Justified In Dismissing The Tax Appeal Of The Revenue Relying O v. Dcit Reported In (2012) 354 Itr 244, Without Appreciating That Unabsorbed
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax-Ltuchennai v. M/S.hyundai Motor India Ltd.,Plot No.h-1 Sipcot Industrial Park,Irungattukottai, Sriperumpudur Taluk,Kancheepuram District Pin: 602 105
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.rentokil India Pvt. Ltd., Sreela Towers, 4Th Floor
High Court · 2019 · Allowed
Revenue
Tca/654/2018 Of Commissioner Of Income Tax v. Trimex Sands Pvt Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.argus Cosmetics Ltd
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S.i.p. Rings Ltd., Arjey Apex Centre
High Court · 2019 · Dismissed
Assessee
Tca/604/2014 Of The Commissioner Of Income Tax v. M/S Panasonic Home Appliances
High Court · 2019 · Dismissed
Assessee
Of Second Proviso To Rule 5(1A) Of Theincome Tax Rules And They Are Entitled Fordepreciation On Windmills As Per Appendix Iis Valid ? v. Whether, Under The Facts And
High Court · 2019 · Allowed
Revenue
Section 32(1)(Iia) Is Not Defined In The It Act, 1961. The Supreme Court In Case Of State Of Andhra Pradesh v. M/S Kadodara Power Pvt Ltd
High Court · 2019 · Dismissed
—
The Principal Commissioner Of Income Tax 2 v. Ferromatic Milacron India Pvt Ltd
High Court · 2019 · Allowed
Revenue
Ita/19/2019 Of Pr. Commissioner Of Income Tax Panchkula v. M/S Himalayan Expressway Ltd
High Court · 2019 · Allowed
Revenue
Tax Case Appeal v. M/S.ashok Leyland Ltd., Chennai-1
High Court · 2019 · Dismissed
Assessee
Taxap/78/2019 Of M/S Prasad Multi Services Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Taxap/278/2019 Of Principal Commissioner Of Income Tax 2 v. Gujarat International Finance Tech-City Co. Ltd
High Court · 2019 · Dismissed
Assessee
M/S.tenzing Match Worksboopathy Buildings, Virudhunagar Roadsivakasi v. The Deputy Commissioner Of Income Tax Circle I, Virudhunagar
High Court · 2019 · Allowed
Assessee
C/Taxap/242/2019 Order v. In So Far As The Second Question As Proposed By The
High Court · 2019 · Allowed
—
M/S.amtex Software Solutions Pvt. Ltd., Chennai-18 v. The Assistant Commissioner Of Income Tax (Osd), Corporate Range-1, Chennai-34
High Court · 2019 · Allowed
Assessee
Tc/2442/2008 Of Commissioner Of Income Tax v. M/S.e.t.a. Travel Agency (P) Ltd., Chennai-4
High Court · 2019 · Allowed
Revenue
C/Taxap/213/2019 Order v. Assistant Commissioner Of Income Tax ( Intl Taxn ) 1
High Court · 2019 · Dismissed
Revenue
The Pr. Commissioner Of Income Tax -1 Aurangabad v. M/S Goodyear South Asia Tyres Pvt. Ltd., Waluj Aurangabad
High Court · 2019 · Dismissed
Assessee
Tca/753/2017 Of Commissioner Of Income Tax v. M/S. S.s.f. Ltd., Formerly
High Court · 2019 · Dismissed
Assessee
Pr. Commissioner Of Income Tax (Central),Pune v. Rasiklal M. Dhariwal (Huf
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax-Ii, New Central Revenuebuilding, Statue Circle, Jaipur (Raj v. M/S Rajasthan State Mines And Mineral Ltd., C-89
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax v. M/S Bayer Vapi Private Limited
High Court · 2019 · Allowed
Revenue
Tca/90/2009 Of Alankar Business Corpn Ltd v. The Income Tax Officer
High Court · 2019 · Allowed
Assessee
M/S.sri Saravana Spining Mills Pvt Ltd.,Pithalaipatty,Dindigul v. The Asst. Commissioner Of Income Tax, Company Circle Ii, Madurai
High Court · 2019 · Allowed
Assessee
Principal Commissioner Of Income Tax, 12 v. Hindustan Oil Exploration Company Ltd
High Court · 2019 · Allowed
Revenue
M/S.lakshmi Card Clothing Mfg.co.(P)Ltd v. The Assistant Commissioner Of Income Taxcompany Circle-Iv(1)Coimbatore-641 037
High Court · 2019 · Allowed
Assessee
I.t.a. Nos. 60 And 99 Of 2010: 4 v. I.t.a. Nos. 60 And 99 Of 2010: 5
High Court · 2019 · Dismissed
—
The Tribunal While Considering The Appeal Had Reliedon Its Own Decision In M/S Beema Jewels v. The Tribunal Also Relied On A Judgment Of The Gujarat
High Court · 2019 · Allowed
—
Pg 1 Of 4 v. Deputy Commissioner Of Income-Tax Reported In 354Itr 244 (Gujarat
High Court · 2019 · Allowed
Assessee
B.loganathan v. The Income Tax Officerward Viii(3)Chennai
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax,Chennai Iii v. M/S.medicorp Technologies India Ltd
High Court · 2019 · Dismissed
Assessee
Integra Garments & Textiles Ltd, Mumbai v. Income Tax Officer, Ward 6(3)(2), Mumbai & Ors
High Court · 2019 · Allowed
Assessee
Vinod Chandran, J v. Sd/-K.vinod Chandranjudge
High Court · 2019 · Allowed
—
Itxa/1185/2016 Of Pr. Commissioner Of Income Tax-Central-4 v. Reliance Petro Products Pvt. Ltd. Reported In 322_
High Court · 2019 · Allowed
Revenue
B)Whether On The Facts And In The Circumstances Of The Caseand In Law, The Tribunal Was Justified In Holding That The Profitof Us And Uk Branches Is Not Taxable v. Reliance Industries Ltd.,88 Itd 273, Which Has Not Been Accepted By The Revenue?
High Court · 2018 · Dismissed
Revenue
… Appellant In Tca.nos.785, 787, 788, 790, 793 To 797 & 812 To 814 Of 2018 v. M/S.j.k.fenner (India) Limited (Formerly Known As M/S.fenner (India) Limited, Madurai-16
High Court · 2018 · Allowed
—
Pr. Commissioner Of Income Tax -6 v. M/S. Bharat Barrel & Drum Mfg. Co Ltd
High Court · 2018 · Dismissed
Assessee
Mr. Malhotra, Learned Counsel Appearing For The Revenuevery Fairly States That The Issue Raised Herein Stands Concludedagainst The Revenue And In Favour Of The v. In The Above View, The Question As Formulated Does Not Give
High Court · 2018 · Dismissed
Assessee
Court In Cit Cit v. In The Above View, The Question As Formulated Does Not Give Riseto Any Substantial Question Of Law. Thus, Not Entertained
High Court · 2018 · Dismissed
Assessee
Tca/3/2011 Of The Commissioner Of Income Tax v. M/S Nani Agro Foods P Ltd
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Taxchennai – Iii.m/S.shriram City Union Finance Ltd., Chennai–1.M/S.shriram Transport Finance Co.ltd., Chennai–1 v. M/S.shriram Investments Ltd.,Chennai – 600 001
High Court · 2018 · Allowed
Revenue
V.m. Salgaocar & Brother Limited(Now Known As V.m. Salgaocar & Brother Pvt. Ltd v. Commissioner Of Income
High Court · 2018 · Other
—
V.m. Salgaocar & Brother Limited(Now Known As V.m. Salgaocar & Brother Pvt. Ltd.) … v. Commissioner Of Income Tax, Panaji
High Court · 2018 · Other
—
V.m. Salgaocar & Brother Limited(Now Known As V.m. Salgaocar & Brother Pvt. Ltd. … v. Prithviraj K. Chavan, Jj
High Court · 2018 · Other
—
V.m. Salgaocar & Brother Limited(Now Known As V.m. Salgaocar & Brother Pvt. Ltd v. Commissioner Of Income
High Court · 2018 · Other
—
Arjun Singh v. Assistant Commissioner Of Income Tax, Circle Kota (Raj
High Court · 2018 · Allowed
Assessee
Pr. Commissioner Of Income Tax-2, Chandigarh v. M/S Mobisoft Telesolutions Private Limited
High Court · 2018 · Allowed
Revenue
The Second Question Raised By The Revenue Is Squarely Covered By The Judgement Of This Court In Case Of General Motors India Petitioner. Ltd v. Tax Appeal Is Dismissed
High Court · 2018 · Dismissed
Assessee
By Sri. K v. Aravind, Advocate
High Court · 2018 · Other
—
As Far As Rent Of Ob Van, The Issue Is Covered Bya Decision Of This Court In C.i.t v. Malabar And Pioneerhosiery (P.) Ltd. [(1996) 221 Itr 117 (Ker.)]. We, Hence,Respectfully Follow The Aforesaid Decision And Answerquestion No.(Ii) In Favour Of T
High Court · 2018 · Partly Allowed
—
C/Taxap/1091/2018 Order v. Learned Counsel For The Revenue However
High Court · 2018 · Allowed
Assessee

Key issues litigated under Section 32

Section 32 case law — FAQs

What does Section 32 of the Income-tax Act deal with?
Section 32 relates to Depreciation. This page collects 918 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 32.
How many case laws are available on Section 32?
EaseValue has indexed 918 income-tax judgments citing Section 32 — each with parties, citation, court, year, outcome and the full order text.
How can Section 32 judgments help my case?
They show how courts have decided Section 32 disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

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General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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