Amway India Enterprises v. DCIT

111 ITD 112Income Tax Appellate Tribunal2008#809 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 366,314 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

Stmicroelectronics Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 6169/DEL/2012[2008-09]Status: DisposedITAT Delhi28 Sept 2020AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144C

…27. We have gone through the material placed on record by the assessee. It was submitted that 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) in as much as (i) such computer software does not have utility for long duration and hence do not result in enduring benefit and (ii) such software does not constitute a profit earning apparatus and merely enable the appellant to efficiently conduct its business. The aforesaid decision has been affirmed by the Hon’ble Delhi High Court…

Triveni Engineering & Industries Ltd., Noida vs. ACIT, New Delhi

ITA 1959/DEL/2016[2005-06]Status: DisposedITAT Delhi06 Aug 2020AY 2005-06

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…assessee’s own case for the Assessment Year 2000-01 vide order dated 08.08.2008 in ITA No.2848/Del/2004 had set aside the aforesaid issue to the file of the Assessing Officer, following the decision of the Special Bench in the case of Amway India Enterprises 111 ITD 112 (Del) (SB) (supra). The Ld. AR submitted that however, after the said decision, there are direct decisions of the High Courts and the Tribunal referred supra, wherein similar expenditure incurred has been held to be allowable as revenue expenditure. Thus, in view of the above, the Ld. AR submitted that the expenditure incurred by the assessee can…

Triveni Engineering & Industries Ltd., Noida vs. ACIT, New Delhi

ITA 1958/DEL/2016[2004-05]Status: DisposedITAT Delhi06 Aug 2020AY 2004-05

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…assessee’s own case for the Assessment Year 2000-01 vide order dated 08.08.2008 in ITA No.2848/Del/2004 had set aside the aforesaid issue to the file of the Assessing Officer, following the decision of the Special Bench in the case of Amway India Enterprises 111 ITD 112 (Del) (SB) (supra). The Ld. AR submitted that however, after the said decision, there are direct decisions of the High Courts and the Tribunal referred supra, wherein similar expenditure incurred has been held to be allowable as revenue expenditure. Thus, in view of the above, the Ld. AR submitted that the expenditure incurred by the assessee can…

Triveni Engineering & Industries Ltd., Noida vs. ACIT, New Delhi

ITA 1957/DEL/2016[2003-04]Status: DisposedITAT Delhi06 Aug 2020AY 2003-04

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…assessee’s own case for the Assessment Year 2000-01 vide order dated 08.08.2008 in ITA No.2848/Del/2004 had set aside the aforesaid issue to the file of the Assessing Officer, following the decision of the Special Bench in the case of Amway India Enterprises 111 ITD 112 (Del) (SB) (supra). The Ld. AR submitted that however, after the said decision, there are direct decisions of the High Courts and the Tribunal referred supra, wherein similar expenditure incurred has been held to be allowable as revenue expenditure. Thus, in view of the above, the Ld. AR submitted that the expenditure incurred by the assessee can…

Triveni Engineering & Industries Ltd., Noida vs. ACIT, New Delhi

ITA 1956/DEL/2016[2002-03]Status: DisposedITAT Delhi06 Aug 2020AY 2002-03

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…assessee’s own case for the Assessment Year 2000-01 vide order dated 08.08.2008 in ITA No.2848/Del/2004 had set aside the aforesaid issue to the file of the Assessing Officer, following the decision of the Special Bench in the case of Amway India Enterprises 111 ITD 112 (Del) (SB) (supra). The Ld. AR submitted that however, after the said decision, there are direct decisions of the High Courts and the Tribunal referred supra, wherein similar expenditure incurred has been held to be allowable as revenue expenditure. Thus, in view of the above, the Ld. AR submitted that the expenditure incurred by the assessee can…

Triveni Engineering & Industries Ltd., Noida vs. Addl. CIT, New Delhi

ITA 1955/DEL/2016[2001-02]Status: DisposedITAT Delhi06 Aug 2020AY 2001-02

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 115JSection 143(1)Section 143(2)Section 14A

…assessee’s own case for the Assessment Year 2000-01 vide order dated 08.08.2008 in ITA No.2848/Del/2004 had set aside the aforesaid issue to the file of the Assessing Officer, following the decision of the Special Bench in the case of Amway India Enterprises 111 ITD 112 (Del) (SB) (supra). The Ld. AR submitted that however, after the said decision, there are direct decisions of the High Courts and the Tribunal referred supra, wherein similar expenditure incurred has been held to be allowable as revenue expenditure. Thus, in view of the above, the Ld. AR submitted that the expenditure incurred by the assessee can…

M/S. Ibm India Pvt. Ltd., Bengaluru vs. Assistant Commissioner of Income-Tax, Circle-4(1)(2), Bengaluru

In the result appeal filed by assessee stands partly allowed

ITA 725/BANG/2018[2013-14]Status: DisposedITAT Bangalore31 Jul 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Percy Pardiwala, Sr. Advocate along with Ajay Roti, C.AFor Respondent: Shri K.V Arvind, Advocate
Section 10ASection 143Section 143(3)Section 144C(1)Section 92C

…plicable in respect of know-how, patents, copy rights, trademarks, licenses, franchises or any other business or commercial right of similar nature, being intangible assets, acquired on or after 1.4.1998. In the case of Amway India Enterprises Vs. DCIT (2008) 111 ITD 112 (SB) (Delhi), it was held that ‘computer software’ is eligible for depreciation @ 60% This decision of the ITAT, Delhi (SB) in the case of Amway India Enterprises (supra) has been upheld by the Hon'ble High Court of Delhi. In DCIT Vs. Datacraft India Ltd. (2010) 133 TTJ 377 (Mum) (SB) wherein it was held that when a device is used as part of the…

M/S Itc Infotech India Ltd., Kolkata vs. DCIT, Cir - 2(1), Kolkata

ITA 485/KOL/2019[2008-09]Status: DisposedITAT Kolkata23 Oct 2019AY 2008-09

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.67/Kol/2015 ("नधा"रण वष" / Assessment Year: 2008-09) Dcit, Circle-2(1), Kolkata Vs. M/S. Itc Infotech India Ltd. 37, J.L Nehru Road, Kolkata – 700071. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaci7376Q (Appellant/Revenue) .. (Assessee ) & आयकर अपीलसं./I.T.A No.485/Kol/2019 ("नधा"रण वष" / Assessment Year: 2008-09) M/S. Itc Infotech India Ltd. Vs. Dcit, Circle-2(1), Kolkata 37, J.L Nehru Road, Kolkata – 700071. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaci7376Q (Assessee ) .. (Revenue) Appellant/Revenue By : Dr. P. K. Srihari, Cit(Dr) Assessee By : Shri J. P Khaitan, Sr. Adv. & Bikash Chanda, Fca सुनवाईक"तार"ख/ Date Of Hearing : 06/08/2019 घोषणाक"तार"ख/Date Of Pronouncement : 23/10/2019 आदेश / O R D E R Per Shri S. S. Godara: These Revenue’S & Assessee’S Cross Appeal For Assessment Year 2008-09 Arise Against The Commissioner Of Income Tax (A) - Vi, Kolkata Dated 24.10.2014 Passed In Case No.Tp-07/Cit(A)-Vi/R-2/2012-13/Kol Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. We Come To The Revenue’S Appeal Ita No.67/Kol/2015. Its First Substantive Ground Pleads That The Cit(A) Has Erred In Law & On Facts In Reversing The

For Appellant: Shri J. P Khaitan, Sr. Adv. & Bikash Chanda, FCAFor Respondent: Dr. P. K. Srihari, CIT(DR)
Section 143(3)

…se of software is in nature of capital expenditure or revenue expenditure. This is also the ratio of various decisions, including those cited by the appellant such as the decision of Special Bench of ITAT, Delhi in the case of Amway India Enterprises vs. DCIT 111 ITD 112, on this issue. With that perspective, the details of software purchased were called for from the appellant and were examined. lt is seen that the software purchases included following items:- Sl. No. Vendor Particular Amount (Rs.) 1 Microgenesis Cardsoft P. Ltd. Autodesk Inventor Professional 2008 for 11,13,840/- engineering design 2 Credence In…

DCIT, Cir - 2(1), Kolkata vs. M/S Itc Infotech India Ltd., Kolkata

ITA 67/KOL/2015[2008-2009]Status: DisposedITAT Kolkata23 Oct 2019AY 2008-2009

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.67/Kol/2015 ("नधा"रण वष" / Assessment Year: 2008-09) Dcit, Circle-2(1), Kolkata Vs. M/S. Itc Infotech India Ltd. 37, J.L Nehru Road, Kolkata – 700071. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaci7376Q (Appellant/Revenue) .. (Assessee ) & आयकर अपीलसं./I.T.A No.485/Kol/2019 ("नधा"रण वष" / Assessment Year: 2008-09) M/S. Itc Infotech India Ltd. Vs. Dcit, Circle-2(1), Kolkata 37, J.L Nehru Road, Kolkata – 700071. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaci7376Q (Assessee ) .. (Revenue) Appellant/Revenue By : Dr. P. K. Srihari, Cit(Dr) Assessee By : Shri J. P Khaitan, Sr. Adv. & Bikash Chanda, Fca सुनवाईक"तार"ख/ Date Of Hearing : 06/08/2019 घोषणाक"तार"ख/Date Of Pronouncement : 23/10/2019 आदेश / O R D E R Per Shri S. S. Godara: These Revenue’S & Assessee’S Cross Appeal For Assessment Year 2008-09 Arise Against The Commissioner Of Income Tax (A) - Vi, Kolkata Dated 24.10.2014 Passed In Case No.Tp-07/Cit(A)-Vi/R-2/2012-13/Kol Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. We Come To The Revenue’S Appeal Ita No.67/Kol/2015. Its First Substantive Ground Pleads That The Cit(A) Has Erred In Law & On Facts In Reversing The

For Appellant: Shri J. P Khaitan, Sr. Adv. & Bikash Chanda, FCAFor Respondent: Dr. P. K. Srihari, CIT(DR)
Section 143(3)

…se of software is in nature of capital expenditure or revenue expenditure. This is also the ratio of various decisions, including those cited by the appellant such as the decision of Special Bench of ITAT, Delhi in the case of Amway India Enterprises vs. DCIT 111 ITD 112, on this issue. With that perspective, the details of software purchased were called for from the appellant and were examined. lt is seen that the software purchases included following items:- Sl. No. Vendor Particular Amount (Rs.) 1 Microgenesis Cardsoft P. Ltd. Autodesk Inventor Professional 2008 for 11,13,840/- engineering design 2 Credence In…

M/S. National Stock Exchange of India Ltd., Mumbai vs. Addl CIT 7(1), Mumbai

In the result, the appeal of the assessee in ITA No

ITA 2687/MUM/2011[2007-08]Status: DisposedITAT Mumbai16 Oct 2019AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am

Section 10Section 143(3)Section 14A

…the assessee by this tribunal in assessee’s own case for the Asst Year 2005-06 in ITA No. 3114 & 3047 /Mum/2009 dated 30.12.2011 wherein this tribunal by placing reliance on the Special Bench decision in the case of Amway India Enterprises vs DCIT reported in 111 ITD 112 had allowed depreciation at the rate of 60% on computer software. Respectfully following the same, M/s. National Stock Exchange we direct the ld AO to grant depreciation at the rate of 60%. Accordingly, the Ground No. 5 raised by the assessee is allowed. 7. The Ground No. 6 raised by the assessee is with regard to the disallowance of claim of d…

Assistant Commissoner of Income-Tax vs. Thermax Ltd., Pune

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 713/PUN/2014[2005-06]Status: DisposedITAT Pune05 Sept 2019AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.402/Pun/2013 यनधाारण वषा / Assessment Year : 2004-05 The Deputy Commissioner Of Income Tax, Circle-10, Pune. .......अऩीऱाथी / Appellant बनाम / V/S. Thermax Ltd. (Formerly Known As Thermax Babcock & Wilcox Ltd. Amalgamated With Thermax Ltd.) Mumbai Pune Road, Shivaji Nagar, Pune-411 004. Pan: Aaact3908K ……प्रत्यथी / Respondent

For Appellant: Shri H.P. MahajaniFor Respondent: Shri Vishwash Mundhe

…ibunal in ITA No.83/PN/2007. The Tribunal vide order dated 21.02.2011 restored the issue back to the file of Assessing officer for re-examination in light of the decision of Special Bench of Tribunal in the case of Amway India Enterprises Vs. DCIT reported as 111 ITD 112. The ld. AR pointed that the Hon‟ble Delhi High Court in the case of CIT Vs. Asahi India Safety Glass Ltd., 15 taxmann.com 382 (Delhi) and the Hon‟ble Bombay High Court in the case of CIT Vs. Raychem RPG Ltd., 21 taxmann.com 507 (Bombay) has held that the expenditure incurred on software for carrying on business more efficiently is revenue in nat…

Thermax Limited, Pune vs. Additional Commissioner of Income-Tax

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 508/PUN/2014[2005-06]Status: DisposedITAT Pune05 Sept 2019AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.402/Pun/2013 यनधाारण वषा / Assessment Year : 2004-05 The Deputy Commissioner Of Income Tax, Circle-10, Pune. .......अऩीऱाथी / Appellant बनाम / V/S. Thermax Ltd. (Formerly Known As Thermax Babcock & Wilcox Ltd. Amalgamated With Thermax Ltd.) Mumbai Pune Road, Shivaji Nagar, Pune-411 004. Pan: Aaact3908K ……प्रत्यथी / Respondent

For Appellant: Shri H.P. MahajaniFor Respondent: Shri Vishwash Mundhe

…ibunal in ITA No.83/PN/2007. The Tribunal vide order dated 21.02.2011 restored the issue back to the file of Assessing officer for re-examination in light of the decision of Special Bench of Tribunal in the case of Amway India Enterprises Vs. DCIT reported as 111 ITD 112. The ld. AR pointed that the Hon‟ble Delhi High Court in the case of CIT Vs. Asahi India Safety Glass Ltd., 15 taxmann.com 382 (Delhi) and the Hon‟ble Bombay High Court in the case of CIT Vs. Raychem RPG Ltd., 21 taxmann.com 507 (Bombay) has held that the expenditure incurred on software for carrying on business more efficiently is revenue in nat…

Dy. CIT, Circle-10, Pune vs. Thermax Babcock & Wilcox Ltd., Pune

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 402/PUN/2013[2004-05]Status: DisposedITAT Pune05 Sept 2019AY 2004-05

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.402/Pun/2013 यनधाारण वषा / Assessment Year : 2004-05 The Deputy Commissioner Of Income Tax, Circle-10, Pune. .......अऩीऱाथी / Appellant बनाम / V/S. Thermax Ltd. (Formerly Known As Thermax Babcock & Wilcox Ltd. Amalgamated With Thermax Ltd.) Mumbai Pune Road, Shivaji Nagar, Pune-411 004. Pan: Aaact3908K ……प्रत्यथी / Respondent

For Appellant: Shri H.P. MahajaniFor Respondent: Shri Vishwash Mundhe

…ibunal in ITA No.83/PN/2007. The Tribunal vide order dated 21.02.2011 restored the issue back to the file of Assessing officer for re-examination in light of the decision of Special Bench of Tribunal in the case of Amway India Enterprises Vs. DCIT reported as 111 ITD 112. The ld. AR pointed that the Hon‟ble Delhi High Court in the case of CIT Vs. Asahi India Safety Glass Ltd., 15 taxmann.com 382 (Delhi) and the Hon‟ble Bombay High Court in the case of CIT Vs. Raychem RPG Ltd., 21 taxmann.com 507 (Bombay) has held that the expenditure incurred on software for carrying on business more efficiently is revenue in nat…

Deputy Commissoner of Income-Tax vs. Thermax Limited, Pune

In the result, the appeal of Revenue is partly allowed

ITA 1289/PUN/2013[2005-06]Status: DisposedITAT Pune31 Jul 2019AY 2005-06

Bench: Shri R.S. Syal, Vp & Shri Vikas Awasthy, Jm

For Appellant: Shri H.P MahajaniFor Respondent: Mrs. Nandita Kanchan
Section 14A

…f expenditure as revenue and held the same to be on capital account. To come to such conclusion the Assessing Officer relied on Delhi Tribunal - Special Bench decision in the case of Amway India Enterprises, SQL Star International Limited Vs. DCIT reported as 111 ITD 112. In First Appellate Proceedings, the Commissioner of Income Tax (Appeals) reversed the findings of the Assessing Officer in holding the expenditure as capital. However, the Ld. CIT(Appeals) concluded that the expenditure is in the nature of “deferred revenue” to be equally allowed over the period of 5 years. 8. We have heard the submissions made…

Thermax Limited, Pune vs. Dy. CIT, Circle 10, Pune

In the result, the appeal of Revenue is partly allowed

ITA 1033/PUN/2013[2005-06]Status: DisposedITAT Pune31 Jul 2019AY 2005-06

Bench: Shri R.S. Syal, Vp & Shri Vikas Awasthy, Jm

For Appellant: Shri H.P MahajaniFor Respondent: Mrs. Nandita Kanchan
Section 14A

…f expenditure as revenue and held the same to be on capital account. To come to such conclusion the Assessing Officer relied on Delhi Tribunal - Special Bench decision in the case of Amway India Enterprises, SQL Star International Limited Vs. DCIT reported as 111 ITD 112. In First Appellate Proceedings, the Commissioner of Income Tax (Appeals) reversed the findings of the Assessing Officer in holding the expenditure as capital. However, the Ld. CIT(Appeals) concluded that the expenditure is in the nature of “deferred revenue” to be equally allowed over the period of 5 years. 8. We have heard the submissions made…

The Dy. CIT, Circle-4(1)(2), Ahmedabad vs. M/S. Trio Elevators Company (India) Ltd., Ahmedabad

In the result, Revenue’s appeal is dismissed

ITA 795/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad29 Jul 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 793 & 795/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14)

For Appellant: Shri Bandish Soparkar, A.R
Section 115JSection 2(24)(x)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 793 & 795/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14) Trio Elevators Company बनाम/ DCIT Circle – 4(1)(2), (India) Ltd. Vs. 404, Shivam Complex, Ahmedabad. Bhuyangdev Cross Road, Sola Road, Ghatlodiya, Ahmedabad. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAC CT4 923 E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) DCIT Trio Elevators Company बनाम/ Circle – 4(1)(2), (India) Ltd. Vs. Ahmeda…

Trio Elevators Company (India) Ltd., Ahmedabad vs. The Dy. CIT., Circle-4(1)(2), Ahmedabad

In the result, Revenue’s appeal is dismissed

ITA 793/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad29 Jul 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 793 & 795/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14)

For Appellant: Shri Bandish Soparkar, A.R
Section 115JSection 2(24)(x)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 793 & 795/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2013-14) Trio Elevators Company बनाम/ DCIT Circle – 4(1)(2), (India) Ltd. Vs. 404, Shivam Complex, Ahmedabad. Bhuyangdev Cross Road, Sola Road, Ghatlodiya, Ahmedabad. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAC CT4 923 E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) DCIT Trio Elevators Company बनाम/ Circle – 4(1)(2), (India) Ltd. Vs. Ahmeda…

Jasani ( Formelry Known As M.S, Ratilal Becharlal & Sons), Mumbai vs. Addl CIT RG 16(3), Mumbai

The appeal stands partly allowed for statistical purposes

ITA 7103/MUM/2012[2008-09]Status: DisposedITAT Mumbai03 Jul 2019AY 2008-09

Bench: Hon’Ble Shri Pawan Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A.(Tp)No.7103/Mum/2012 (िनधा"रण वष" / Assessment Year: 2008-09) M/S. Jasani Addl. Cit-Range 16(3) Room No,212, 2Nd Floor (Formerly Known As M/S. Ratilal Becharlal & Sons) बनाम/ H-Tower West Core Matru Mandir, 6010 Bharat Diamond Bourse Vs. Tardeo Bandra Kurla Complex Mumbai-400 007. Bandra (East), Mumbai-400 051. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafr-7913-B (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Shri Apurva R. Shah- Ld. ARFor Respondent: Shri V.K. Agarwal - Addl.CIT- Ld.DR
Section 143(3)Section 92C

…is called for. However, with regard to other expenditure, the Assessing Officer is directed to verify this contention of the assessee, in the light of the decision of the Special bench of the Tribunal, Delhi rendered in Amway India Enterprises V/s DCIT (2008) 111 ITD 112 (Del.). Thus, this ground is partly allowed for statistical purposes. Keeping in view the same, the issue of disallowance of Rs.7.35 Lacs stand remitted back to Ld. AO for adjudication on similar lines. This ground stands allowed for statistical purposes. 8. The last ground is related with depreciation on Sony Viao Laptop stated to be purchased…

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

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

ITA 2162/BANG/2017[2013-14]Status: DisposedITAT Bangalore21 Jun 2019AY 2013-14

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri C.H Sundar Rao, CIT

…oftware” should interpreted to mean those software which have been embedded with the computer at the time of purchase. We notice that the above said interpretation is against the view expressed in the following case law:- (a) Amway India Enterprises vs. DCIT (111 ITD 112(SB)(Delhi) (b) CIT vs. Amway India Enterprises (346 ITR 341)(Delhi) (c) Ushodaya Enteprises Ltd (2015)(60 taxmann.com 85)(Hyd- Trib) (d) Zydus Infrastructure P Ltd (72 taxmann.com 199)(Ahd. Trib) IT(TP)A No.2162/Bang/2017 & IT(TP)A No.3330/Bang/2018 Page 15 of 16 Accordingly, we set aside the order passed by Ld CIT(A) on this issue and direct…

DCIT vs. M/S Timken Engineering and Research Pvt. Ltd., Bangalore

In the result, the appeal of the revenue is partly allowed in the terms indicated above

ITA 469/BANG/2013[2007-08]Status: DisposedITAT Bangalore10 May 2019AY 2007-08

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Aliasger Rampurawala, CAFor Respondent: Shri B.K. Panda, CIT (DR)
Section 133(6)Section 143(3)

…/2011, this issue has been restored back to the file of AO to verify whether the computer software is capital or revenue in the light of the criteria laid down by the special bench of the tribunal in the case of Amway India Enterprises Vs. DCIT as reported in 111 ITD 112 (Del SB). In course of hearing, it was pointed out by the bench that after this decision of Special Bench of the Tribunal cited by ld. AR of assessee, there is judgment of Hon’ble Karnataka High Court rendered in the case of CIT vs. M/s Wipro Limited in ITA No.507 of 2002 dated 25.08.2010 and as per the same, similar issue was decided against the…