2001) 247 ITR 268 (SC) 2. CIT v. Delhi Airport Services

255 ITR 91High Court2002#20140 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2023.

Judgments citing 2001) 247 ITR 268 (SC) 2. CIT v. Delhi Airport Services

Aditya Birla Money Ltd., Chennai vs. JCIT (OSD), Co. Circle - 1 (1), Chennai

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

ITA 671/CHNY/2020[2009-10]Status: DisposedITAT Chennai15 Sept 2023AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT
Section 143(3)Section 2

…hus, the V-sat plays a very vital role in bringing all the computers live and hooked on to the NSE servers. He has also relied upon the following case laws. (i) An AC fitted in a bus should be allowed depreciation applicable to a bus. [Delhi Airport Services 255 ITR 91 Delhi]. 5 (ii) Materials used far measurement of electricity used in the industry for generation and transmission of electricity will be treated as eligible far higher deprecation [Simca Meters Ltd. 251 ITR 46]. 9. On perusal of the definition of 'Computer System' under the Explanation to clause (ix) of Section 36, it, can be noticed that device…

Torrent Pharmaceuticals Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax (OSD) Circle-8, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 1285/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.1285 & 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 & 2010-11 & Ita No.1396 & 1397/Ahd/2018 Asstt.Year 2011-12 & 2012-13 Torrent Pharmaceuticals Ltd. Acit, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./Ita.No.1327 & 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 & 2010-11 & आयकर अपील सं./Ita.No.1414 & 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12 & 2012-13 Acit, Circle-4(1)(2) Torrent Pharmaceuticals Ltd. Ahmedabad. Torrent House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri Vartik Choksi, With Shri Biren Shah, Ars. Revenue By : Shri Mohd. Usman, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 23/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 22/02/2022 आदेश/O R D E R Per Bench

For Appellant: Shri Vartik Choksi, With Shri Biren Shah, ARsFor Respondent: Shri Mohd. Usman, CIT-DR
Section 139(1)Section 143(3)Section 35Section 80Section 92C

…that the fans installed in the administrative office of the assessee constituted plan and machinery for the purpose of granting depreciation u/s.32 of the Act, We also find that the Hon'ble Delhi High Court in the case of CIT vs. Delhi Air Port Service (2002) 255 ITR 91 (Del) has held that air conditioner fixedin a bus is an integral part of the bus and therefore depreciation on such air conditioner is allowable at the rate applicable to the bus. In the case of CIT V/s Nathubhai H. Patel (2006) 285 ITR 67 (Guj).the Hon'ble Gujarat High Court has held that air conditioner and fans in the clinic are entitled to add…

M/S. Neel Metal Products Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals are allowed for statistical purposes

ITA 3960/DEL/2011[2008-09]Status: DisposedITAT Delhi23 Sept 2021AY 2008-09

Bench: Shri O.P. Kant & Shri Amarjit Singh[Through Video Conferencing] Assessment Year: 2007-08

…e Assessing Officer, are in the nature of the plant and eligible for depreciation at the rate of 15%, he relied on following decisions: 1. CIT v. Karnataka Power Corporation reported in (2001) 247 ITR 268 (SC) 2. CIT vs. Delhi Airport Services as reported in 255 ITR 91. 3. Babulal Agrawal vs Commissioner Of Income-Tax reported in 272 ITR 454 6. Further, he referred to list of individual items for assessment years 2007-08 and 2008-09 (page 6 of paper-book containing 33 pages), on which claim of depreciation is under dispute, and their functions. The learned Counsel also mentioned various processes of manufacturi…

M/S Neel Metal Products Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, both the appeals are allowed for statistical purposes

ITA 1368/DEL/2011[2007-08]Status: DisposedITAT Delhi23 Sept 2021AY 2007-08

Bench: Shri O.P. Kant & Shri Amarjit Singh[Through Video Conferencing] Assessment Year: 2007-08

…e Assessing Officer, are in the nature of the plant and eligible for depreciation at the rate of 15%, he relied on following decisions: 1. CIT v. Karnataka Power Corporation reported in (2001) 247 ITR 268 (SC) 2. CIT vs. Delhi Airport Services as reported in 255 ITR 91. 3. Babulal Agrawal vs Commissioner Of Income-Tax reported in 272 ITR 454 6. Further, he referred to list of individual items for assessment years 2007-08 and 2008-09 (page 6 of paper-book containing 33 pages), on which claim of depreciation is under dispute, and their functions. The learned Counsel also mentioned various processes of manufacturi…

2001) 247 ITR 268 (SC) 2. CIT v. Delhi Airport Services (255 ITR 91) — Cited in 4 Judgments | BharatTax