Amway India Enterprises v. DCIT

111 ITD 112Income Tax Appellate Tribunal2008#815 most cited

What is Amway India Enterprises v. DCIT authority for?

Depreciation is allowable on computer software, including software licenses, at the rate of 60%.

127

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Amway India Enterprises v. DCIT · 111 ITD 112 · depreciation on software · computer software depreciation · software license depreciation · depreciation rate 60% · intangible assets · written down value · Section 32 · ITAT Special Bench

Also reported as

111 ITR 112

Sections most often in play

Section 143(3)Section 115JBSection 147Section 148Section 14ASection 37(1)Section 40(a)(i)Section 40(a)(ia)

Issues it is cited on

depreciation on softwaresection 33accomputer softwaresection 64section 40(a)(ii)section 35dwritten down valuefirst proviso to section 147section 115jb(2)intangible assetsretrospective amendmentgoing concern

Judgments citing Amway India Enterprises v. DCIT

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…ld to be of revenue nature since it was not custom built and would have required altera"ons. The above expenses are to be regarded as incurred on revenue field as per the test laid down by the Special Bench of Tribunal in the case of Amway India Enterprises: 111 ITD 112 (Del) (SB) – affirmed by Delhi High Court in the case of CIT vs Asahi India Safety Glass Ltd: 346 ITR 329 (Del), in as much as (i) such computer so"ware does not have u"lity for long dura"on and hence do not result in enduring benefit and (ii) such so"ware does not cons"tute profit earning apparatus and merely enable the appellant to efficiently…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…ld to be of revenue nature since it was not custom built and would have required altera"ons. The above expenses are to be regarded as incurred on revenue field as per the test laid down by the Special Bench of Tribunal in the case of Amway India Enterprises: 111 ITD 112 (Del) (SB) – affirmed by Delhi High Court in the case of CIT vs Asahi India Safety Glass Ltd: 346 ITR 329 (Del), in as much as (i) such computer so"ware does not have u"lity for long dura"on and hence do not result in enduring benefit and (ii) such so"ware does not cons"tute profit earning apparatus and merely enable the appellant to efficiently…

CNB FINWIZ PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-6(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 4460/DEL/2025[2017-18]Status: DisposedITAT Delhi16 Dec 2025AY 2017-18

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4460/Del/2025 िनधा"रणवष"/Assessment Year: 2017-18 बनाम M/S Cnb Finwiz Private Limited, Additional/Joint 302-303, Emca House 23/23B, Vs. Commissioner Of Income Ansari Road, Daryaganj, New Delhi. Tax (Appeal)-1/ Pan No.Aabcb2613A Acit, Circle 6(1), Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 250

…es India Pvt. Limited vs. DCIT (ITA No.617, 697, 698/Mds/2011), Chennai ITAT. IV. ACIT vs. Voltamp Transformers Ltd. (ITA No. 1676/Ahd/2012), Ahmadabad, ITAT V. TNS India Pvt. Ltd. v. ITO (2015)(69 SOT 22), Hyderabad ITAT VI. Amway India Enterprises Vs. DCIT, 111 ITD 112, Delhi ITAT. VII. Deepak Fertilizers & Petrochemicals Corpn. Ltd vs. DCIT (ITA Nos. 4904 & 5027/Mum/2009) 6.1. I have carefully gone through the finding of the AO, submission of the appellant and the case laws. Ld. AR has relied upon decision of ITAT Delhi in the case of M/s Amway India Enterprises (supra) in which ITAT has allowed depreciation o…

ADDL CIT SP RG 22, MUMBAI vs. DSP MERRILL LYNCH LTD, MUMBAI

In the result, appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 2198/MUM/2011[1994-95]Status: DisposedITAT Mumbai27 Oct 2025AY 1994-95

Bench: Shri Amit Shukla, Jm& Ms Padmavathy S, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri. Leyaqat Ali Aafaqui, Sr. AR
Section 140ASection 143(1)(a)Section 143(3)Section 147Section 234Section 234BSection 234B(3)Section 250Section 80Section 800

…the same is capital in nature in accordingly, allowed depreciation at 25% and the balance amount was disallowed. The Ld. CIT(A) upheld the disallowance by placing reliance on the decision of the Special Bench in the case of Amway India Enterprises also DCIT (111 ITD 112) where it is held that the computer software life expires more than 3 years of period than the expenditure of the capital in nature. 15. We heard the parties and perused the material on record. The Ld. AR submitted that the assessee has purchased only to right to use the software and the software as it is not acquired and accordingly argued that…

DSP MERRILL LYNCH LIMITED,MUMBAI vs. ADDL C.I.T. RANGE 4(1), MUMBAI

In the result, appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 1581/MUM/2011[1994-95]Status: DisposedITAT Mumbai27 Oct 2025AY 1994-95

Bench: Shri Amit Shukla, Jm& Ms Padmavathy S, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri. Leyaqat Ali Aafaqui, Sr. AR
Section 140ASection 143(1)(a)Section 143(3)Section 147Section 234Section 234BSection 234B(3)Section 250Section 80Section 800

…the same is capital in nature in accordingly, allowed depreciation at 25% and the balance amount was disallowed. The Ld. CIT(A) upheld the disallowance by placing reliance on the decision of the Special Bench in the case of Amway India Enterprises also DCIT (111 ITD 112) where it is held that the computer software life expires more than 3 years of period than the expenditure of the capital in nature. 15. We heard the parties and perused the material on record. The Ld. AR submitted that the assessee has purchased only to right to use the software and the software as it is not acquired and accordingly argued that…

DCIT CEN CIR 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

In the result, appeal of the revenue and the assessee are partly allowed, and the additional ground of the assessee is dismissed

ITA 4069/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Sept 2025AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri J.D. Mistry – Sr. Advocate &For Respondent: Shri Arun Kanti Datta - CIT DR
Section 143(3)Section 250Section 260ASection 43BSection 45Section 801ASection 801A(4)

…hat the case of the assessee is that it has smoothly replaced the existing software and has not acquired any new assets. The Ld. CIT(A), following the decision of the Hon’ble Special Bench of the Hon’ble Tribunal in the case of Amway India Enterprise v. DCIT (111 ITD 112), held that the assessee is in the business of manufacture and Grasim Industries Ltd. software is not a source of income as revenue generating asset. It is a tool to manage the activities of the business. Further, the assessee has not set up software system for the first time but has made modification in the existing software system of the busine…

GRASIM INDUSTRIES LIMITED,MUMBAI vs. DCIT, CC-1(4), MUMBAI

In the result, appeal of the revenue and the assessee are partly allowed,\nand the additional ground of the assessee is dismissed

ITA 2897/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Sept 2025AY 2010-11
Section 143(3)Section 250Section 260ASection 43BSection 45Section 801ASection 801A(4)

…the\ncase of the assessee is that it has smoothly replaced the existing software and has\nnot acquired any new assets. The Ld. CIT(A), following the decision of the Hon'ble\nSpecial Bench of the Hon'ble Tribunal in the case of Amway India Enterprise v. DCIT\n(111 ITD 112), held that the assessee is in the business of manufacture and\nsoftware is not a source of income as revenue generating asset. It is a tool to\nmanage the activities of the business. Further, the assessee has not set up software\nsystem for the first time but has made modification in the existing software system\nof the business. Therefore, the…

ACIT, CIRCLE- 1, LTU, NEW DELHI vs. C&S ELECTRIC LTD., NEW DELHI

In the result, the revenue’s appeal stands dismissed as above

ITA 8274/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 2622/Del/2018, A.Y. 2013-14 Ita No. 2623/Del/2018, A.Y. 2014-15 Ita No. 7981/Del/2018, A.Y. 2015-16 C & S Electric Limited Deputy Commissioner Of 222, Okhla Industrial Estate Income Tax, Phase-Iii, New Delhi Vs. Circle-1, Ltu, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Ita No. 2532/Del/2018, A.Y.2013-14 Ita No. 2533/Del/2018, A.Y.2014-15 Ita No. 8274/Del/2018, A.Y.2015-16 Deputy Commissioner Of C & S Electric Limited Income Tax, (Formerly Controls & Circle-1, Ltu, Vs. Switchgear Co. Ltd.) New Delhi 222, Okhla Industrial Estate, Phase-Iii, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Appellant By Sh. Anil Bhalla, Ca Respondent By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025 Order Per Bench Cross Appeal By The Assessee & Revenue Containing Common Facts Were Heard Together Being Inter-Connected With Each Other & Are Being Disposed Off By This Common Order. Ita No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. 2. These Appeals Filed By The Assessee & Revenue Are Directed Against Orders Dated 10.01.18 & 25.09.2018 Respectively Of The Commissioner Of Income Tax (Appeals)-22, New Delhi [‘Cit(A)’].

Section 10ASection 14ASection 80Section 80I

…reciation on software license. At the outset, the Ld. AR submitted that this issue was squarely covered by the decision of the Special Bench of the ITAT in the case ITA No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. of Amway India Enterprises reported in 111 ITD 112 (Del)(SB), which had been duly followed by the Ld. CIT(A) while allowing the relief on this score. We do not find any infirmity, on this issue, in the order of the Ld. CIT(A). Therefore, the ground numbered 5 raised by the Revenue fails accordingly. 28. In the result, the revenue’s appeal stands dismissed as above. 29. In the result, all appeal…

C & S ELECTRIC LTD.,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the revenue’s appeal stands dismissed as above

ITA 7981/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 2622/Del/2018, A.Y. 2013-14 Ita No. 2623/Del/2018, A.Y. 2014-15 Ita No. 7981/Del/2018, A.Y. 2015-16 C & S Electric Limited Deputy Commissioner Of 222, Okhla Industrial Estate Income Tax, Phase-Iii, New Delhi Vs. Circle-1, Ltu, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Ita No. 2532/Del/2018, A.Y.2013-14 Ita No. 2533/Del/2018, A.Y.2014-15 Ita No. 8274/Del/2018, A.Y.2015-16 Deputy Commissioner Of C & S Electric Limited Income Tax, (Formerly Controls & Circle-1, Ltu, Vs. Switchgear Co. Ltd.) New Delhi 222, Okhla Industrial Estate, Phase-Iii, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Appellant By Sh. Anil Bhalla, Ca Respondent By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025 Order Per Bench Cross Appeal By The Assessee & Revenue Containing Common Facts Were Heard Together Being Inter-Connected With Each Other & Are Being Disposed Off By This Common Order. Ita No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. 2. These Appeals Filed By The Assessee & Revenue Are Directed Against Orders Dated 10.01.18 & 25.09.2018 Respectively Of The Commissioner Of Income Tax (Appeals)-22, New Delhi [‘Cit(A)’].

Section 10ASection 14ASection 80Section 80I

…reciation on software license. At the outset, the Ld. AR submitted that this issue was squarely covered by the decision of the Special Bench of the ITAT in the case ITA No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. of Amway India Enterprises reported in 111 ITD 112 (Del)(SB), which had been duly followed by the Ld. CIT(A) while allowing the relief on this score. We do not find any infirmity, on this issue, in the order of the Ld. CIT(A). Therefore, the ground numbered 5 raised by the Revenue fails accordingly. 28. In the result, the revenue’s appeal stands dismissed as above. 29. In the result, all appeal…

C & S ELECTRIC LTD.,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the revenue's appeal stands dismissed as above

ITA 2623/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jun 2025AY 2014-15

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 10ASection 14ASection 80Section 80I

…he last issue is with respect to the disallowance of depreciation on software license. At the outset, the Ld. AR submitted that this issue was squarely covered by the decision of the Special Bench of the ITAT in the case of Amway India Enterprises reported in 111 ITD 112 (Del)(SB), which had been duly followed by the Ld. CIT(A) while allowing the relief on this score. We do not find any infirmity, on this issue, in the order of the Ld. CIT(A). Therefore, the ground numbered 5 raised by the Revenue fails accordingly. 28. In the result, the revenue's appeal stands dismissed as above. 29. In the result, all appeals…

C & S ELECTRIC LTD.,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the revenue's appeal stands dismissed as above

ITA 2622/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jun 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 10ASection 14ASection 80Section 80I

…he last issue is with respect to the disallowance of depreciation on software license. At the outset, the Ld. AR submitted that this issue was squarely covered by the decision of the Special Bench of the ITAT in the case of Amway India Enterprises reported in 111 ITD 112 (Del)(SB), which had been duly followed by the Ld. CIT(A) while allowing the relief on this score. We do not find any infirmity, on this issue, in the order of the Ld. CIT(A). Therefore, the ground numbered 5 raised by the Revenue fails accordingly. 28. In the result, the revenue's appeal stands dismissed as above. 29. In the result, all appeals…

DCIT, CIRCLE- 1, LTU, NEW DELHI vs. C & S ELECTRIC LTD., NEW DELHI

In the result, the revenue's appeal stands dismissed as above

ITA 2533/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jun 2025AY 2014-15

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 10ASection 14ASection 80Section 80I

…he last issue is with respect to the disallowance of depreciation on software license. At the outset, the Ld. AR submitted that this issue was squarely covered by the decision of the Special Bench of the ITAT in the case of Amway India Enterprises reported in 111 ITD 112 (Del)(SB), which had been duly followed by the Ld. CIT(A) while allowing the relief on this score. We do not find any infirmity, on this issue, in the order of the Ld. CIT(A). Therefore, the ground numbered 5 raised by the Revenue fails accordingly. 28. In the result, the revenue's appeal stands dismissed as above. 29. In the result, all appeals…

DCIT, CIRCLE- 1, LTU, NEW DELHI vs. C & S ELECTRIC LTD., NEW DELHI

In the result, the revenue’s appeal stands dismissed as above

ITA 2532/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jun 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 2622/Del/2018, A.Y. 2013-14 Ita No. 2623/Del/2018, A.Y. 2014-15 Ita No. 7981/Del/2018, A.Y. 2015-16 C & S Electric Limited Deputy Commissioner Of 222, Okhla Industrial Estate Income Tax, Phase-Iii, New Delhi Vs. Circle-1, Ltu, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Ita No. 2532/Del/2018, A.Y.2013-14 Ita No. 2533/Del/2018, A.Y.2014-15 Ita No. 8274/Del/2018, A.Y.2015-16 Deputy Commissioner Of C & S Electric Limited Income Tax, (Formerly Controls & Circle-1, Ltu, Vs. Switchgear Co. Ltd.) New Delhi 222, Okhla Industrial Estate, Phase-Iii, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Appellant By Sh. Anil Bhalla, Ca Respondent By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025 Order Per Bench Cross Appeal By The Assessee & Revenue Containing Common Facts Were Heard Together Being Inter-Connected With Each Other & Are Being Disposed Off By This Common Order. Ita No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. 2. These Appeals Filed By The Assessee & Revenue Are Directed Against Orders Dated 10.01.18 & 25.09.2018 Respectively Of The Commissioner Of Income Tax (Appeals)-22, New Delhi [‘Cit(A)’].

Section 10ASection 14ASection 80Section 80I

…reciation on software license. At the outset, the Ld. AR submitted that this issue was squarely covered by the decision of the Special Bench of the ITAT in the case ITA No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. of Amway India Enterprises reported in 111 ITD 112 (Del)(SB), which had been duly followed by the Ld. CIT(A) while allowing the relief on this score. We do not find any infirmity, on this issue, in the order of the Ld. CIT(A). Therefore, the ground numbered 5 raised by the Revenue fails accordingly. 28. In the result, the revenue’s appeal stands dismissed as above. 29. In the result, all appeal…

ITO WARD - 10(4), NEW DELHI vs. GHP BUILDCON PVT LTD, NEW DELHI

In the result, the revenue’s appeal stands dismissed as above

ITA 2622/DEL/2019[2014-15]Status: DisposedITAT Delhi25 Apr 2025AY 2014-15

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 2622/Del/2018, A.Y. 2013-14 Ita No. 2623/Del/2018, A.Y. 2014-15 Ita No. 7981/Del/2018, A.Y. 2015-16 C & S Electric Limited Deputy Commissioner Of 222, Okhla Industrial Estate Income Tax, Phase-Iii, New Delhi Vs. Circle-1, Ltu, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Ita No. 2532/Del/2018, A.Y.2013-14 Ita No. 2533/Del/2018, A.Y.2014-15 Ita No. 8274/Del/2018, A.Y.2015-16 Deputy Commissioner Of C & S Electric Limited Income Tax, (Formerly Controls & Circle-1, Ltu, Vs. Switchgear Co. Ltd.) New Delhi 222, Okhla Industrial Estate, Phase-Iii, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Appellant By Sh. Anil Bhalla, Ca Respondent By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025 Order Per Bench Cross Appeal By The Assessee & Revenue Containing Common Facts Were Heard Together Being Inter-Connected With Each Other & Are Being Disposed Off By This Common Order. Ita No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. 2. These Appeals Filed By The Assessee & Revenue Are Directed Against Orders Dated 10.01.18 & 25.09.2018 Respectively Of The Commissioner Of Income Tax (Appeals)-22, New Delhi [‘Cit(A)’].

Section 10ASection 14ASection 80Section 80I

…reciation on software license. At the outset, the Ld. AR submitted that this issue was squarely covered by the decision of the Special Bench of the ITAT in the case ITA No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. of Amway India Enterprises reported in 111 ITD 112 (Del)(SB), which had been duly followed by the Ld. CIT(A) while allowing the relief on this score. We do not find any infirmity, on this issue, in the order of the Ld. CIT(A). Therefore, the ground numbered 5 raised by the Revenue fails accordingly. 28. In the result, the revenue’s appeal stands dismissed as above. 29. In the result, all appeal…

DEPUTY COMMISSIONER OF INCOMETAX , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, appeal filed by the assessee for AY 2011-12 is allowed

ITA 1489/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay
Section 115J

…i in the case of AMYWAY India Enterprises vs. DCIT Circle 1(1) New Delhi wherein the Hon’ble ITAT held that computer software has been classified as tangible asset under heading plant and would be entitled to depreciation at the rate of 60% w.e.f. 01.04.2013 (111 ITD 112 Delhi SB). Hence, the disallowance made by the Assessing Officer is deleted and the ground is allowed. and deleted the addition of excess claim of depreciation and allowed the appeal. Aggrieved by the Commissioner of Income Tax (Appeals) order, the Revenue has assailed an appeal before Tribunal. 5. Before us, the ld. Departmental Representative r…

BAJAJ HOLDINGS & INVESTMENTS LTD ( FORMERLY KNOWN AS BAJAJ AUTO LTD),MUMBAI vs. ADDL CIT RG 3(1), MUMBAI

The appeals are partly allowed

ITA 6838/MUM/2008[2004-2005]Status: DisposedITAT Mumbai17 Feb 2025AY 2004-2005

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Ms. Vasanti PatelFor Respondent: Shri Ankush Kapoor
Section 143(3)

…In appeal preferred by the Assessee on this issue, the CIT(A) declined to grant any relief and rejected the ground raised by the Assessee by placing reliance upon the decision of Special Bench of the Tribunal in the case of Amway India Enterprises reported in 111 ITD 112. 29.3. Being aggrieved the Assessee has carried the issue before the Tribunal. 29.4. During the course of appellate proceedings both the sides adopted the arguments made in relation to Ground No.5 raised by the Assessee in appeal pertaining to Assessment Year 2005-2006. 29.5. We have given thoughtful consideration to the rival submissions and ha…

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

ITA 92/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Jan 2025AY 2013-14

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

For Respondent: Shri A.Sanjay for Ms V.Pushpa
Section 143(3)Section 148

…i in the case of AMYWAY India Enterprises vs. DCIT Circle 1(1) New Delhi wherein the Hon’ble ITAT held that computer software has been classified as tangible asset under heading plant and would be entitled to depreciation at the rate of 60% w.e.f. 01.04.2013 (111 ITD 112 Delhi SB). Hence, the disallowance made by the Assessing Officer is deleted and the ground is allowed. and deleted the addition of excess claim of depreciation and allowed the appeal. Aggrieved by the Commissioner of Income Tax (Appeals) order, the Revenue has assailed an appeal before Tribunal. 5. Before us, the ld. Departmental Representative r…

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

ITA 90/CHNY/2018[2011-12]Status: DisposedITAT Chennai08 Jan 2025AY 2011-12

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Insurance Company Limited, Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. M/S.Royal Sundaram General Insurance Company Limited, (अपीलार्थी/Appellant) Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By Shri Vikaram Vijayaraghavan, Advocate प्रत्यर्थी की ओर से /Revenue By Shri A.Sanjay For Ms V.Pushpa, सुनवाई की तारीख/Date Of Hearing Sr.Standing Counsel For It Dept. घोषणा की तारीख /Date Of Pronouncement 15.10.2024 08.01.2025 Per Bench: आदेश / Order The Following Appeals Have Been Raised By The Appellant Assessee & Appellant Revenue Contesting Assessment / Appellate Orders For Ays 2008-09 To Ay 2014-15. As The Grounds Of Appeal In Respective Appeals Of Assessee & Revenue Are Largely Common, All The Appeals Are Adjudicated Through This Common Orders. S. No. Appeal Nos. Ays Appellate Cit(A) Order Details Revenue A B C D E F 1

Section 143(3)Section 148

…i in the case of AMYWAY India Enterprises vs. DCIT Circle 1(1) New Delhi wherein the Hon'ble ITAT held that computer software has been classified as tangible asset under heading plant and would be entitled to depreciation at the rate of 60% w.e.f. 01.04.2013 (111 ITD 112 Delhi SB). Hence, the disallowance made by the Assessing Officer is deleted and the ground is allowed. and deleted the addition of excess claim of depreciation and allowed the appeal. Aggrieved by the Commissioner of Income Tax (Appeals) order, the Revenue has assailed an appeal before Tribunal. 5. Before us, the Id. Departmental Representative r…

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

ITA 87/CHNY/2018[2009-10]Status: DisposedITAT Chennai08 Jan 2025AY 2009-10

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Insurance Company Limited, Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By : Shri Vikaram Vijayaraghavan, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, सुनवाई की तारीख/Date Of Hearing : Sr.Standing Counsel For It Dept. 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025 आदेश / Order Per Bench: The Following Appeals Have Been Raised By The Appellant Assessee & Appellant Revenue Contesting Assessment / Appellate Orders For Ays 2008-09 To Ay 2014-15. As The Grounds Of Appeal In Respective Appeals Of Assessee & Revenue Are Largely Common, All The Appeals Are Adjudicated Through This Common Orders. S. No. Appeal Nos. Ays Appellate Cit(A) Order Details Revenue A B C D E F 1 2 3

For Appellant: Shri Vikaram Vijayaraghavan, AdvocateFor Respondent: Shri A.Sanjay for Ms V.Pushpa
Section 148

…i in the case of AMYWAY India Enterprises vs. DCIT Circle 1(1) New Delhi wherein the Hon'ble ITAT held that computer software has been classified as tangible asset under heading plant and would be entitled to depreciation at the rate of 60% w.e.f. 01.04.2013 (111 ITD 112 Delhi SB). Hence, the disallowance made by the Assessing Officer is deleted and the ground is allowed. and deleted the addition of excess claim of depreciation and allowed the appeal. Aggrieved by the Commissioner of Income Tax (Appeals) order, the Revenue has assailed an appeal before Tribunal. 5. Before us, the Id. Departmental Representative r…

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

ITA 86/CHNY/2018[2008-09]Status: DisposedITAT Chennai08 Jan 2025AY 2008-09

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Insurance Company Limited, Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. M/S.Royal Sundaram General Insurance Company Limited, (अपीलार्थी/Appellant) Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By Shri Vikaram Vijayaraghavan, Advocate प्रत्यर्थी की ओर से /Revenue By Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025 आदेश / Order Per Bench: The Following Appeals Have Been Raised By The Appellant Assessee & Appellant Revenue Contesting Assessment / Appellate Orders For Ays 2008-09 To Ay 2014-15. As The Grounds Of Appeal In Respective Appeals Of Assessee & Revenue Are Largely Common, All The Appeals Are Adjudicated Through This Common Orders. S. No. Appeal Nos. Ays Appellate Cit(A) Order Details Revenue A B C D E F 1

Section 143(3)Section 148

…i in the case of AMYWAY India Enterprises vs. DCIT Circle 1(1) New Delhi wherein the Hon'ble ITAT held that computer software has been classified as tangible asset under heading plant and would be entitled to depreciation at the rate of 60% w.e.f. 01.04.2013 (111 ITD 112 Delhi SB). Hence, the disallowance made by the Assessing Officer is deleted and the ground is allowed. and deleted the addition of excess claim of depreciation and allowed the appeal. Aggrieved by the Commissioner of Income Tax (Appeals) order, the Revenue has assailed an appeal before Tribunal. 5. Before us, the Id. Departmental Representative r…

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