CIT v. Anand Theatres

244 ITR 192Supreme Court of India2000#2845 most cited

What is CIT v. Anand Theatres authority for?

The Supreme Court in CIT v. Anand Theatres established that the functional test is decisive for classifying an asset as 'plant' or 'building' for depreciation purposes. It clarified that items like sanitary fittings and electrical installations in a hotel are considered 'plant', not part of the building, for depreciation.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

CIT v. Anand Theatres · Anand Theatres · depreciation · functional test · plant and machinery · building · sanitary fittings · electrical installations · Section 10(29) · depreciation allowance

Also reported as

110 Taxmann 338

Judgments citing CIT v. Anand Theatres

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

C.A. No.-002948-002948 - 2023Supreme Court03 Oct 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 17Section 17(5)(c)Section 17(5)(d)

…authority that the generating station building is an integral part of the assessee's generating system. 7. Our attention has been drawn by learned counsel for the Revenue to the judgment of this Court in CIT v. Anand Theatres [(2000) 5 SCC 393 : (2000) 244 ITR 192] . He submits that, in that judgment, this Court has held that, except in exceptional cases, the building in which the plant is situated must be distinguished from the plant and that, therefore, the assessee's generating station building was not to be treated as a plant for the purposes of investment allowance. Civil Appeal No.2…

JCIT(OSD), CENTRAL CIRCLE-1(4), CHENNAI vs. M/S FINANCIAL SOFTWARE AND SYSTEMS PVT. LTD., CHENNAI

In the result, appeal filed by the revenue is dismissed

ITA 148/CHNY/2023[2020-21]Status: DisposedITAT Chennai26 Jul 2023AY 2020-21

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 148/Chny/2023 िनधा"रण वष" / Assessment Year: 2020-21 Deputy Commissioner Of M/S. Financial Software & Income Tax, V. Systems Pvt Ltd., Central Circle 1(4), No. 42, Ground Floor, Saradha Apartments, 3Rd Main Road, Chennai – 600 034. Gandhi Nagar, Adyar, Chennai – 600 020. [Pan: Aaacf-2351-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Ar V Sreenviasan, Addl. Cit : Shri. Vijay Narayanan, Ca ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 18.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 26.07.2023 आदेश /O R D E R

For Appellant: Shri. AR V Sreenviasan, Addl. CIT

…and machinery’ and/or ‘building’ or any of the items specified in the Appendix to the Income-tax Rules, 1962, functional test is the decisive test, as ruled by the Hon’ble Supreme Court of India in numerous cases, one such being CIT vs. Anand Theatres (2000) 244 ITR 192/110 Taxman 338. In other words, the test would be: Does an ATM fulfil the functions of a Computer in the business activity of an assessee? Is it a tool of his trade with which it carries on his business? If the answer is in affirmative, it would be a computer and moreover the issue was already decided in favour of the assessee in assessee ‘s own…

DY CIT CC 1(4), MUMBAI vs. M/S ULTRATECH CEMENT LTD , MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 931/MUM/2020[2015-16]Status: DisposedITAT Mumbai12 May 2023AY 2015-16

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Ultratech Cement Limited V. Dcit, Central Circle-1(4) Ahura Centre, ‘B’ Wing 2Nd Floor Room No. 902, 9Th Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Dcit, Central Circle-1(4) V. M/S. Ultratech Cement Limited Room No. 902, 9Th Floor Ahura Centre, ‘B’ Wing 2Nd Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

Section 115Section 32Section 32ASection 80I

…exempt from tax under section 10(29) of the Act is to be computed after excluding depreciation as part of the expenditure. After referring to the judgments of the Hon'ble Apex Court in the cases of Nectar Beverages Pvt. Ltd. (supra) and CIT v. Anand Theatres 244 ITR 192 the Court observed in paragraph 9 at page 215 of the report "The Court is satisfied that neither the Commissioner of Income-tax (Appeals) nor the Income-tax Appellate Tribunal has committed any legal error in concluding that for the purposes of section 10(29) of the Act 'depreciation' is not an expense but allowance. C. Further, while considering…

ULTRATECH CEMENT LTD,MUMBAI vs. DCIT CC 1(4), MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 465/MUM/2020[2015-16]Status: DisposedITAT Mumbai12 May 2023AY 2015-16

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Ultratech Cement Limited V. Dcit, Central Circle-1(4) Ahura Centre, ‘B’ Wing 2Nd Floor Room No. 902, 9Th Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Dcit, Central Circle-1(4) V. M/S. Ultratech Cement Limited Room No. 902, 9Th Floor Ahura Centre, ‘B’ Wing 2Nd Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

Section 115Section 32Section 32ASection 80I

…exempt from tax under section 10(29) of the Act is to be computed after excluding depreciation as part of the expenditure. After referring to the judgments of the Hon'ble Apex Court in the cases of Nectar Beverages Pvt. Ltd. (supra) and CIT v. Anand Theatres 244 ITR 192 the Court observed in paragraph 9 at page 215 of the report "The Court is satisfied that neither the Commissioner of Income-tax (Appeals) nor the Income-tax Appellate Tribunal has committed any legal error in concluding that for the purposes of section 10(29) of the Act 'depreciation' is not an expense but allowance. C. Further, while considering…

MAHINDRA HOLIDAYS AND RESORTS INDIA LTD.,CHENNAI vs. DCIT LTU 1 , CHENNAI

In the result the appeals of the assessee i

ITA 1012/CHNY/2019[2015-16]Status: DisposedITAT Chennai10 May 2023AY 2015-16

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…ng is to be treated as being “Plant” and cannot be treated as building for the purpose of depreciation. The relevant extract of the decision of the High Court is as under – "The apex Court in the case of CIT vs. Anand Theatres (2000) 160 CTR (SC) 492: (2000) 244 ITR 192 (SC), approved the manner in which this Court had construed the judgment of the apex Court in the case of Taj Mahal Hotel (supra). The sanitary fittings and the electrical installations, therefore, are clearly "plant". Once they are regarded as plant the fad that they are used in a hotel building and fixed to the building does not render these fi…

DCIT LTU-1 , CHENNAI vs. MAHINDRA HOLIDAYS & RESORTS (P) LTD., CHENNAI

In the result the appeals of the assessee i

ITA 944/CHNY/2018[2013-14]Status: DisposedITAT Chennai10 May 2023AY 2013-14

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…ng is to be treated as being “Plant” and cannot be treated as building for the purpose of depreciation. The relevant extract of the decision of the High Court is as under – "The apex Court in the case of CIT vs. Anand Theatres (2000) 160 CTR (SC) 492: (2000) 244 ITR 192 (SC), approved the manner in which this Court had construed the judgment of the apex Court in the case of Taj Mahal Hotel (supra). The sanitary fittings and the electrical installations, therefore, are clearly "plant". Once they are regarded as plant the fad that they are used in a hotel building and fixed to the building does not render these fi…

DCIT LTU-1 , CHENNAI vs. MAHINDRA HOLIDAYS & RESORTS (P) LTD., CHENNAI

In the result the appeals of the assessee i

ITA 943/CHNY/2018[2012-13]Status: DisposedITAT Chennai10 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…ng is to be treated as being “Plant” and cannot be treated as building for the purpose of depreciation. The relevant extract of the decision of the High Court is as under – "The apex Court in the case of CIT vs. Anand Theatres (2000) 160 CTR (SC) 492: (2000) 244 ITR 192 (SC), approved the manner in which this Court had construed the judgment of the apex Court in the case of Taj Mahal Hotel (supra). The sanitary fittings and the electrical installations, therefore, are clearly "plant". Once they are regarded as plant the fad that they are used in a hotel building and fixed to the building does not render these fi…

DCIT LTU-1 , CHENNAI vs. MAHINDRA HOLIDAYS & RESORTS (P) LTD., CHENNAI

In the result the appeals of the assessee i

ITA 942/CHNY/2018[2011-12]Status: DisposedITAT Chennai10 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…ng is to be treated as being “Plant” and cannot be treated as building for the purpose of depreciation. The relevant extract of the decision of the High Court is as under – "The apex Court in the case of CIT vs. Anand Theatres (2000) 160 CTR (SC) 492: (2000) 244 ITR 192 (SC), approved the manner in which this Court had construed the judgment of the apex Court in the case of Taj Mahal Hotel (supra). The sanitary fittings and the electrical installations, therefore, are clearly "plant". Once they are regarded as plant the fad that they are used in a hotel building and fixed to the building does not render these fi…

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 941/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 May 2023AY 2014-15

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…ng is to be treated as being “Plant” and cannot be treated as building for the purpose of depreciation. The relevant extract of the decision of the High Court is as under – "The apex Court in the case of CIT vs. Anand Theatres (2000) 160 CTR (SC) 492: (2000) 244 ITR 192 (SC), approved the manner in which this Court had construed the judgment of the apex Court in the case of Taj Mahal Hotel (supra). The sanitary fittings and the electrical installations, therefore, are clearly "plant". Once they are regarded as plant the fad that they are used in a hotel building and fixed to the building does not render these fi…

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 940/CHNY/2018[2013-14]Status: DisposedITAT Chennai10 May 2023AY 2013-14

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…ng is to be treated as being “Plant” and cannot be treated as building for the purpose of depreciation. The relevant extract of the decision of the High Court is as under – "The apex Court in the case of CIT vs. Anand Theatres (2000) 160 CTR (SC) 492: (2000) 244 ITR 192 (SC), approved the manner in which this Court had construed the judgment of the apex Court in the case of Taj Mahal Hotel (supra). The sanitary fittings and the electrical installations, therefore, are clearly "plant". Once they are regarded as plant the fad that they are used in a hotel building and fixed to the building does not render these fi…

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 939/CHNY/2018[2012-13]Status: DisposedITAT Chennai10 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…ng is to be treated as being “Plant” and cannot be treated as building for the purpose of depreciation. The relevant extract of the decision of the High Court is as under – "The apex Court in the case of CIT vs. Anand Theatres (2000) 160 CTR (SC) 492: (2000) 244 ITR 192 (SC), approved the manner in which this Court had construed the judgment of the apex Court in the case of Taj Mahal Hotel (supra). The sanitary fittings and the electrical installations, therefore, are clearly "plant". Once they are regarded as plant the fad that they are used in a hotel building and fixed to the building does not render these fi…

MAHINDRA HOLIDAYS & RESORTS INDIA LTD.,CHENNAI vs. DCIT (LTU) , CHENNAI

In the result the appeals of the assessee i

ITA 938/CHNY/2018[2011-12]Status: DisposedITAT Chennai10 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…ng is to be treated as being “Plant” and cannot be treated as building for the purpose of depreciation. The relevant extract of the decision of the High Court is as under – "The apex Court in the case of CIT vs. Anand Theatres (2000) 160 CTR (SC) 492: (2000) 244 ITR 192 (SC), approved the manner in which this Court had construed the judgment of the apex Court in the case of Taj Mahal Hotel (supra). The sanitary fittings and the electrical installations, therefore, are clearly "plant". Once they are regarded as plant the fad that they are used in a hotel building and fixed to the building does not render these fi…

DCIT LTPU 1, CHENNAI vs. M/S MAHINDRA HOLIDAYS & RESORTS (P) LTD, CHENNAI

In the result the appeals of the assessee i

ITA 1089/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 May 2023AY 2014-15

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…ng is to be treated as being “Plant” and cannot be treated as building for the purpose of depreciation. The relevant extract of the decision of the High Court is as under – "The apex Court in the case of CIT vs. Anand Theatres (2000) 160 CTR (SC) 492: (2000) 244 ITR 192 (SC), approved the manner in which this Court had construed the judgment of the apex Court in the case of Taj Mahal Hotel (supra). The sanitary fittings and the electrical installations, therefore, are clearly "plant". Once they are regarded as plant the fad that they are used in a hotel building and fixed to the building does not render these fi…

M/S FINANCIAL SOFTWARE AND SYSTEM PRIVATE LIMITED ,CHENNAI vs. DCIT , CORPORATE CIRCLR -2 [1], CHENNAI

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

ITA 439/CHNY/2022[2017-18]Status: DisposedITAT Chennai24 Aug 2022AY 2017-18

Bench: Shri G. Manjunatha & Shri Sonjoy Sarmaआयकर अपील सं./I.T.A. No.439/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 M/S. Financial Software & Systems Vs. The Deputy Commissioner Of Private Limited, 42, “Saradha”, Ground Income Tax, Corporate Circle 2(1), Floor, 3Rd Main Road, Gandhi Nagar, Room No. 511, 5Th Floor, Wanaparthy Adyar, Chennai 600 020. Block, #121 Uttamar Gandhi Salai, Chennai 600 034. [Pan:Aaacf2351C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ashik Shah, C.A. ""थ" की ओर से/Respondent By : Shri A.S. Sumanth, Jcit सुनवाई की तारीख/ Date Of Hearing : 17.08.2022 घोषणा की तारीख /Date Of Pronouncement : 24.08.2022 आदेश /O R D E R Per G. Manjunatha: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 25.02.2022, Relevant To The Assessment Year 2017-18. 2. The Appeal Filed By The Assessee Is Delayed By 31 Days In Filing The Appeal Before The Tribunal Due To Outbreak Of Covid-19 Pandemic & Accordingly, The Delay Is Condoned & Admitted The Appeal For Adjudication.

For Appellant: Shri Ashik Shah, C.AFor Respondent: Shri A.S. Sumanth, JCIT
Section 115JSection 143(3)Section 41(1)

…lding’ or any of the items specified in the Appendix to the Income-tax Rules, 1962, functional test is the decisive test, as ruled by the Hon’ble Supreme Court of India in numerous cases, one such being CIT vs. 9 I.T.A. No. 439/Chny/22 Anand Theatres (2000) 244 ITR 192/110 Taxman 338. In other words, the test would be: Does an ATM fulfil the functions of a Computer in the business activity of an assessee? Is it a tool of his trade with which it carries on his business? If the answer is in affirmative, it would be a computer and moreover the issue was already decided in favour of the assessee in assessee ‘s own…

FINANCIAL SOFTWARE & SYSTEMES PVT. LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1) , CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 2127/CHNY/2019[2016-17]Status: DisposedITAT Chennai17 Mar 2020AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Respondent: Shri. Abani Kanta Nayak, CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.2126 & 2127/CHNY/2019. "नधा"रण वष" /Assessment years : 2015-16 & 2016-2017. M/s. Financial Software and Systems Vs. The Deputy Commissioner of Private Limited, Income Tax, No.42, Saradha, Ground floor, Corporate Circle 2(1), 3rd Main Road, Chennai. Gandhi Nagar, Adyar, Chennai 600 020. [PAN AAACF 2351C] (अपीलाथ"/Appellant)…

FINANCIAL SOFTWARE & SYSTEMES PVT. LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1) , CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 2126/CHNY/2019[2015-16]Status: DisposedITAT Chennai17 Mar 2020AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Respondent: Shri. Abani Kanta Nayak, CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.2126 & 2127/CHNY/2019. "नधा"रण वष" /Assessment years : 2015-16 & 2016-2017. M/s. Financial Software and Systems Vs. The Deputy Commissioner of Private Limited, Income Tax, No.42, Saradha, Ground floor, Corporate Circle 2(1), 3rd Main Road, Chennai. Gandhi Nagar, Adyar, Chennai 600 020. [PAN AAACF 2351C] (अपीलाथ"/Appellant)…

LANDBASE INDIA LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4999/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Aug 2019AY 2011-12

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…ndix – 1 under rule 5 of the income tax rules 1962 the building includes roads bridges and converts well, tube wells. The learned departmental representative vehemently relied upon the decision of the honourable Supreme Court in case of CIT vs. Anand Theatres 244 ITR 192. The learned CIT DR further relied upon the decision of the Delhi High Court in case of 52 taxmann.com 21 in brother but the toll road Co Ltd vs. the assistant Commissioner of income tax. He further relied upon the decision of CIT vs. that my local 82 ITR 44 of the honourable Supreme Court and 243 ITR 81. He further submitted that in Anand the th…

LANDBASE INDIA LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4998/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Aug 2019AY 2010-11

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…ndix – 1 under rule 5 of the income tax rules 1962 the building includes roads bridges and converts well, tube wells. The learned departmental representative vehemently relied upon the decision of the honourable Supreme Court in case of CIT vs. Anand Theatres 244 ITR 192. The learned CIT DR further relied upon the decision of the Delhi High Court in case of 52 taxmann.com 21 in brother but the toll road Co Ltd vs. the assistant Commissioner of income tax. He further relied upon the decision of CIT vs. that my local 82 ITR 44 of the honourable Supreme Court and 243 ITR 81. He further submitted that in Anand the th…

LANDBASE INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4560/DEL/2011[2005-06]Status: DisposedITAT Delhi26 Aug 2019AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…ndix – 1 under rule 5 of the income tax rules 1962 the building includes roads bridges and converts well, tube wells. The learned departmental representative vehemently relied upon the decision of the honourable Supreme Court in case of CIT vs. Anand Theatres 244 ITR 192. The learned CIT DR further relied upon the decision of the Delhi High Court in case of 52 taxmann.com 21 in brother but the toll road Co Ltd vs. the assistant Commissioner of income tax. He further relied upon the decision of CIT vs. that my local 82 ITR 44 of the honourable Supreme Court and 243 ITR 81. He further submitted that in Anand the th…

M/S LANDBASE INDIA LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 138/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Aug 2019AY 2012-13

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…ndix – 1 under rule 5 of the income tax rules 1962 the building includes roads bridges and converts well, tube wells. The learned departmental representative vehemently relied upon the decision of the honourable Supreme Court in case of CIT vs. Anand Theatres 244 ITR 192. The learned CIT DR further relied upon the decision of the Delhi High Court in case of 52 taxmann.com 21 in brother but the toll road Co Ltd vs. the assistant Commissioner of income tax. He further relied upon the decision of CIT vs. that my local 82 ITR 44 of the honourable Supreme Court and 243 ITR 81. He further submitted that in Anand the th…

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