How many judgments cite Amway India Enterprises v. DCIT?

127 judgments on BharatTax cite Amway India Enterprises v. DCIT (111 ITD 112), spanning 2015 to 2026.

Which sections of the Income Tax Act does Amway India Enterprises v. DCIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 115JB, Section 147, Section 148, Section 14A, Section 37(1).

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 115JB Section 147 Section 148 Section 14A Section 37(1)Section 40(a)(i)Section 40(a)(ia)

Issues it is cited on

depreciation on software section 33ac computer software section 64 section 40(a)(ii)section 35d written down value first proviso to section 147 section 115jb(2)intangible assets retrospective amendment going concern

Judgments citing Amway India Enterprises v. DCIT

D.C.I.T Cir - 1, Kolkata vs. M/S M/S Exide Industries Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1347/KOL/2013[2008-09]Status: DisposedITAT Kolkata13 Apr 2016AY 2008-09

Bench: : Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: S/Shri Anup Sinha, ACA &For Respondent: None appeared

Section 143(3)Section 145ASection 43B

…this Tribunal in ITA No. 189 & 1414/Kol/2007 dated 20.1.2016 for Asst Years 2003-04 & 2004-05 respectively which had relied on the principle laid down by the by the Special Bench of Delhi Tribunal in the case of Amway India Enterprises Ltd vs DCIT reported in 111 ITD 112 (DEL) (SB). 5.3. We have heard the Learned AR and perused the materials available on record. We find that the issue is squarely covered by the decision of Co-ordinate Bench of this Tribunal (supra) wherein it was held that :- “23. We have heard the arguments of both the sides and also perused the relevant material available on record. It is not…

M/S. I 2 Technologies India P. Ltd., Mumbai vs. ACIT, Cir-8(2), Mumbai

The appeal of the assessee is partly allowed, that of the Revenue is allowed

ITA 1122/MUM/2006[2002-2003]Status: DisposedITAT Mumbai10 Mar 2016AY 2002-2003

Bench: Shri G.S.Pannu & Shri Amarjit Singhm/S. I 2 Technologies India Pvt. Ltd. 143-C, S.D.F-V, Seepz, Andheri East, Mumbai 400096 Pan:Aabcc 5420G ... Appellant

For Appellant: Shri Arvind SondeFor Respondent: Shri Sambit Mishra

Section 143(3)Section 1OSection 92C(4)

…the head “Plant” is w.e.f. 01/04/2003. As a consequence, so far as the instant assessment year is concerned, the allowance of deprecation on ‘computer software’ shall be governed by the decision of the Tribunal in the case of Amway India Enterprises vs. DCIT, 111 ITD 112 (Delhi)(SB), whereby the depreciation under section 32(1)(i) of the Act on ‘computer software’ has been held to be allowable @ 25%. Thus, we set-aside the order of the CIT(Appeals) on this aspect and allow the plea of the Revenue. 10. Resultantly, whereas the appeal of the assessee is partly allowed, that of the Revenue is allowed. 11. The abov…

DCIT Cir 6(1), Mumbai vs. Infomedia 18 Ltd, Mumbai

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 4846/MUM/2013[2008-09]Status: DisposedITAT Mumbai08 Jan 2016AY 2008-09

Bench: S/Shri B.R.Baskaran (Am) & Ramlal Negi, (Jm) आमकय अऩीर सं./I.T.A. No.4069/Mum/2013 (ननधधायण वषा / Assessment Year-2008-09) बनाम/ Infomedia Press Ltd (Formerly Addl. Commissioner Of Income Tax, Known As Infomedia 18 Ltd), Range 6(1), Vs. Ruby House, A –Wing, Mumbai. J K Sawant Marg, Dadar West, Mumbai-400028 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4846/Mum/2013 (ननधधायण वषा / Assessment Year-2008-09) बनाम/ Dy. Commissioner Of Income Infomedia Press Ltd (Formerly Tax , Circle 6(1), Known As Infomedia 18 Ltd), Vs. Room No.506, 5Th Floor, Ruby House, A –Wing, Aayakar Bhavan, J K Sawant Marg, M K Road, Dadar West, Mumbai-400020 Mumbai-400028. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “आई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “I ” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (AM) AND RAMLAL NEGI, (JM) आमकय अऩीर सं./I.T.A. No.4069/Mum/2013 (ननधधायण वषा / Assessment Year-2008-09) बनाम/ Infomedia Press Ltd (Formerly Addl. Commissioner of Income tax, known as Infomedia 18 LTD), Range 6(1), Vs. Ruby House, A –wing, Mumbai. J K Sawant Marg, Dadar West, Mumbai-400028 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4846/Mum/2013 (ननधधायण वषा / Assessment Year-2008-09) बनाम/ Dy. Commissioner of Income Infomedia Press Ltd (Formerly Tax , Ci…

Infomedia Press Ltd ( Formerly Known Infomedia 18 Ltd ), Mumbai vs. Addl CIT RG 6(1), Mumbai

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 4069/MUM/2013[2008-09]Status: DisposedITAT Mumbai08 Jan 2016AY 2008-09

Moog Controls (India) Private Limited, Bangalore vs. CIT, Bangalore

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 551/BANG/2015[2009-10]Status: DisposedITAT Bangalore27 Nov 2015AY 2009-10

Bench: Smt. Asha Vijayaraghavan & Shri Abraham P. George

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Sunil Kumar Agarwala, Jt. CIT(DR)

Section 92C

…L-671-DEL - O.K. Play India Ltd. 346 ITR 57 (P&H) - IBM India Ltd. v. CIT, ITA No.755/Bang/2003. - Meritor Light Vehicle Systems India Pvt. Ltd., ITA No.140/Bang/2011. - Danfoss Industries (P) Ltd., 37 taxmann.com 240, ITAT Chennai. - Amway India Enterprises, 111 ITD 112 (SB) (Del) - Glaxo Smith Kline Consumer Healthcare Ltd. v. ACIT, 112 TTJ 94, ITAT, Chd. IT(TP)A No.551/Bang/2015 Page 33 of 34 - Sharp Business Systems (I) Ltd. v. DCIT, 59 DTR 385, ITAT Del. - Business Information Processing Services v. ACIT, 239 ITR S-19, ITAT Jaipur. - CIT v. G.E. Capital Services Ltd., ITA No.560/Del/2007. 43. We find that…

Infomedia 18 Ltd ( Formerly Known As Infomedia India Ltd), Mumbai vs. Addl CIT RG 6(1), Mumbai

ITA 4441/MUM/2009[2005-06]Status: DisposedITAT Mumbai24 Nov 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 4441/Mum/2009 ("नधा"रण वष" / Assessment Year : 2005-06)

For Respondent: Shri Samuel Darse (D.R)

Section 142Section 143(2)Section 143(3)Section 14ASection 14A(2)

…red on the upgradation of software , the issue is decided in favour of the assessee company by decision of Hon’ble Delhi High Court in the case of K & Co. reported in 181 CTR 378(Del.) and Delhi Special Bench in the case of Amway India Enterprises reported in 111 ITD 112(Del.) ( SB).While the CIT(A) held that Rs. 78,700/- are capital expenditure being spent on batteries and replacement of monitors and not allowable as Revenue expenditure as claimed by the assessee company in the return of income filed with the Revenue. 11.Aggrieved by the decision of the CIT(A) with regard to holding of Rs.78,700/- being spent o…

ACIT 1(1), Mumbai vs. Bennett Coleman & Co. Ltd, Mumbai

ITA 4981/MUM/2011[2007-08]Status: DisposedITAT Mumbai14 Oct 2015AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year 2007-08 Acit-1(1), M/S/ Bennett Coleman & Room No.579, Co. Ltd., बनाम/ Aayakar Bhavan, The Times Of India Building, Vs. Mumbai-400020 Dr. D.N. Road, Mumbai-400001 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacb4373Q

Section 143(1)Section 143(3)

…ware of MS Office and Marketing Data Management System which facilitated the operations of the company and has no enduring benefit, the expenditure can only be considered as revenue in nature. The Hon'ble Special Bench of ITAT in the case of Amway Enterprises 111 ITD 112 (Del) (SB) inter alia held that for ascertaining as to whether the expenditure on computer software gives an enduring benefit to an assessee, the duration of time for which the assessee acquires right to use the software becomes relevant. Having regard to the fact that software becomes obsolete with technological innovation and advancement and li…