AMWAY AMWAY AMWAY INDIA INDIA INDIA ENTERPRISES v. DCIT

114 TTJ 476Income Tax Appellate Tribunal2008#8145 most cited

What is AMWAY AMWAY AMWAY INDIA INDIA INDIA ENTERPRISES v. DCIT authority for?

Expenditure incurred on the purchase of computer software is allowable as revenue expenditure. Depreciation is allowed at 60% on computer software treated as a tangible asset.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2024.

Also referred to as

Amway India Enterprises · depreciation on software · revenue expenditure · capital expenditure · tangible property · computer software · ITAT · Special Bench

Issues it is cited on

depreciation on softwaresection 116section 90acopyrighted articlesection 40(a)(ii)section 91retrospective amendmentdividend distribution taxdomestic companymistake apparent from recordblock of assetswritten down value

Judgments citing AMWAY AMWAY AMWAY INDIA INDIA INDIA ENTERPRISES v. DCIT

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Hsbc Electronic Data Processing India Private Limited, Hyderabad

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

ITA 1632/HYD/2017[2010-11]Status: DisposedITAT Hyderabad05 Aug 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Rajan Vora, C.AFor Respondent: : Shri Kumar Pranav, CIT-DR
Section 10ASection 115Section 115JSection 251(1)(a)Section 37(1)Section 41(1)

…r more profitably but it was not in nature of profit-making apparatus, software expenditure was allowable as revenue expenditure. Further, the Appellant wishes to place reliance on the decision Special Bench of Tribunal in the case of Amway India Enterprises (114 TTJ 476) (SB) (Refer page 623 to 655 of Legal Paper Book) affirmed by Hon'ble Delhi HC in (ITA Nos. 1344 & 1363/09) dated 15 February 2008 (Refer page 656 to 661 of Legal Paper Book). In this case, the assessee in respect of applications (MS Office Software, Anti Virus software, Lotus Notes Software and Message Exchange applications) acquired a licence t…

DCIT Circle 8(2) (1), Mumbai vs. M/S. . Ogilvy and Mather Pvt. Ltd, Mumbai

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1638/MUM/2021[2013-14]Status: DisposedITAT Mumbai29 May 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…rused the relevant material on record. T in view of the decision of the special bench of the Tribunal in the in view of the decision of the special bench of the in view of the decision of the special bench of the case of Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 (SB) allowed the claim of the assessee of depreciation at the rate of allowed the claim of the assessee of depreciation at the rate of allowed the claim of the assessee of depreciation at the rate of the 60% on computer software being a tangible…

DCIT, Cir 8(2) (1), Mumbai vs. M/S. Ogilvy and Mather Pvt. Ltd, Mumbai

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1637/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 May 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…rused the relevant material on record. T in view of the decision of the special bench of the Tribunal in the in view of the decision of the special bench of the in view of the decision of the special bench of the case of Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 (SB) allowed the claim of the assessee of depreciation at the rate of allowed the claim of the assessee of depreciation at the rate of allowed the claim of the assessee of depreciation at the rate of the 60% on computer software being a tangible…

Ogilvy and Mather P. Ltd, Mumbai vs. The Asstt. CIT-8(2)(1), Mumbai

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1326/MUM/2021[2016-17]Status: DisposedITAT Mumbai29 May 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…rused the relevant material on record. T in view of the decision of the special bench of the Tribunal in the in view of the decision of the special bench of the in view of the decision of the special bench of the case of Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 (SB) allowed the claim of the assessee of depreciation at the rate of allowed the claim of the assessee of depreciation at the rate of allowed the claim of the assessee of depreciation at the rate of the 60% on computer software being a tangible…

Ogily and Mather P. Ltd., Mumbai vs. The Asst. CIT -8(2)(1), Mumbai

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1325/MUM/2021[2013-14]Status: DisposedITAT Mumbai29 May 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…rused the relevant material on record. T in view of the decision of the special bench of the Tribunal in the in view of the decision of the special bench of the in view of the decision of the special bench of the case of Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 (SB) allowed the claim of the assessee of depreciation at the rate of allowed the claim of the assessee of depreciation at the rate of allowed the claim of the assessee of depreciation at the rate of the 60% on computer software being a tangible…

Ogilvy and Mather P. Ltd., Mumbai vs. The Asst. CIT-8(2)(1), Mumbai

In the result, the In the result, the cross appeals of the assessee and Revenue of the assessee and Revenue are dismissed

ITA 1324/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 May 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. Ajit Shah/Hetal Sangani
Section 37

…rused the relevant material on record. T in view of the decision of the special bench of the Tribunal in the in view of the decision of the special bench of the in view of the decision of the special bench of the case of Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 Amway India Enterprises Vs DCIT (2008) 114 TTJ 476 (SB) allowed the claim of the assessee of depreciation at the rate of allowed the claim of the assessee of depreciation at the rate of allowed the claim of the assessee of depreciation at the rate of the 60% on computer software being a tangible…

Novartis India Ltd, Mumbai vs. Addl CIT RG 7(1), Mumbai

In the result, appeal filed by the assessee is partly allowed as stated above

ITA 7644/MUM/2012[2008-09]Status: DisposedITAT Mumbai28 Sept 2022AY 2008-09

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited Addl. Cit, Range 7(1) V. Aayakar Bhavan, M.K. Road Sandoz House, Dr. Annie Besant Road Worli, Mumbai - 400018 Mumbai Pan: Aaach2914F Appellant Respondent Assessee Represented By : Shri Rajan Vora & Shri Pranay Gandhi Revenue Represented By : Shri Rajneesh Yadav

Section 144C(5)Section 35DSection 92C(2)

…7 July 2017 read with Third member ruling dated 27 September 2019; (iii). ITAT Order in own case for AY 2001-02 dated 30 April 2021; (iv). CIT vs. Raychem RPG Ltd [2021] 21 taxmann.com 507 (Bombay) 27 M/s. Novartis India Limited (v). Amway India Enterprises (114 TTJ 476) (SB) affirmed by Hon'ble Delhi HC (ITA Nos. 1344 & 1363/09) dated 15 February 2008; and (vi). Asashi India Safety Glass Limited (ITA Nos. 1110 & 1111/2006) dated 04 November 2011 (Delhi HC) 30. Ld. AR submitted that in view of the various orders of ITAT in assessee’s own case, expenditure on incurred on computer software/ license fees ought to…

M/S Ivalue Infosolutions Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

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

ITA 139/BANG/2018[2014-15]Status: DisposedITAT Bangalore09 Feb 2022AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year: 2014-15

For Appellant: Shri Sarwana Kumar, A.RFor Respondent: Shri Nischal B., D.R
Section 143(3)Section 37(1)

…e remaining amount of Rs.1,50,000/- the Ld. CIT(A) held it to be capital in nature. However, he directed the A.O. to allow depreciation @ 60% following the decision rendered by Delhi special bench of ITAT in the case of Amway India Enterprises Vs. DCIT (2008) 114 TTJ 476. M/s. I Value Infosolutions Pvt. Ltd., Bangalore Page 5 of 11 4.3 With regard to the decision of Ld CIT(A) in directing the AO to examine the TDS deduction on the amount of Rs.1,83,097/-, the Ld A.R relied upon the Notification No.21/2012 dated June 13, 2012 issued by CBDT. The Ld A.R submitted that CBDT has stated in the above said notificatio…

Deputy Commissioner of Income-Tax, Circle - 6, Pune vs. Sulzer India Private Limited, Pune

In the result, the appeal of Revenue is partly allowed

ITA 1621/PUN/2017[2012-13]Status: DisposedITAT Pune02 Sept 2020AY 2012-13

Bench: Shri P.M. Jagtap(Kz) & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.1621/Pun/2017 "नधा"रण वष" / Assessment Year: 2012-13

For Appellant: Shri Ronak DesaiFor Respondent: Shri Aseem Sharma
Section 143(3)

…reated by the AO as capital expenditure and should be allowed as revenue expenditure. The appellant also relied on the decision cited before the AO and further the decision of the Special Bench of Delhi Tribunal in the case of Amway India Enterprises v. DCIT (114 TTJ 476)(Del.) (SB). The appellant also relied on the decision of the Delhi Tribunal in the case of M/s. Indo Rama Synthesis Ltd. Vs ACIT (ITA No. 2002/Del.2008) (TDel.) in support of its claim. 5.3.2 I find that the AO in a stretched misinterpretation of the decisions cited before him had disallowed the appellant's claim of revenue expenditure on accou…

Makemytrip (India) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

ITA 6514/DEL/2014[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2009-10

Section 194HSection 271Section 271(1)(c)Section 40

…owed depreciation @ 25% in 2004-05 but in appeal for A.Yrs.2005-06 and 2006-07 in case of assessee itself, the issue has been decided in favour of the assessee after following the decision of Special Bench of Tribunal in the case 8 of Amway India Enterprise, 114 TTJ 476 (SB) which has been upheld by Hon’ble Delhi High Court. Therefore, the penalty imposed only on the basis of rate difference of depreciation, cannot be sustained as held in various decisions. The ld. DR supported the observations of the ld. authorities below on this count. We, however, observe that there being difference in opinions of various aut…

Makemytrip (India) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal is partly allowed, as indicated above

ITA 6055/DEL/2010[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2006-07

Section 143Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 2Section 92CSection 92C(2)Section 92C(3)

…as been provided 60%, as such, assessee has claimed depreciation @60% in the return of : income. It has further been submitted that the issue stands fully covered by the order of Special Bench in the case of Amway India Enterprises vs. DCIT reported in [2008] 114 TTJ 476 (Delhi) (SB), wherein it has been held that expenditure incurred on the software is eligible for depreciation @60% and aforesaid order of the Tribunal has also been affirmed by the Hon'ble High Court of Delhi and is reported in [2012] 346 ITR 341 (Delhi). In view thereof, we hold accordingly. 6. It may further be stated here that AO had disallowe…

Krant Narain Agnani, Mumbai vs. ACIT 4(3), Mumbai

In the result, the appeal of the Assessee is hereby allowed

ITA 962/MUM/2011[2004-05]Status: DisposedITAT Mumbai24 Oct 2016AY 2004-05

Bench: S/Shri Sanjay Arora & Amarjit Singhआयकर अपील सं/ I.T.A. No.962/Mum/2011 ("नधा"रण वष" / Assessment Year: 2004-05) Shri Krant Narain Agnani Assistant Commissioner Of बनाम/ D-207, Gasper Enclave, Income Tax 4 (3) Vs. Dr.Ambedkar Road, Mumbai Bandra (W), Mumbai - 400050 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpa3528L (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Bharat L. GandhiFor Respondent: Dr. Suman Ratnam Darsi
Section 143(1)Section 143(2)

…acts by confirming the addition of an application software which was nothing but a back office accounting software and which has life span below two years and it was a revenue expenditure squarely covered in the judgment of Amway India Enterprises reported in 114 TTJ 476 Delhi special bench and hence it has to be treated as a revenue expenditure. The ground with the Ld. CIT is totally mislaid and the judgement relied upon by the Ld. CIT is not at all applicable to the facts of the case. c) The Ld. CIT Appeals has erred in law and in facts by disallowing the computer expenses as which is much more detailed out in…

CIT vs. Shriram Pistons & Rings Ltd

The appeal is dismissed

ITA/1213/2011HC Delhi16 Feb 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

…and whether the same was revenue expense or capital expense. The tribunal has remanded the matter to the Assessing officer for fresh decision in view of the ratio and law expounded by the special bench of the tribunal in Amway India Enterprises vs. DCIT, 114 TTJ 476. The tribunal has observed that fair and reasonable opportunity should be given to assessee to furnish details and explain their contention. 4. We note that a Division Bench of this court has examined the said question in ITA No. 1110-1111/2006, CIT vs. M/s Asahi India Safety Glass Ltd. decided on 4th November, 2011. The nature and characte…