CIT v. BSES Yamuna Power Ltd.

358 ITR 47High Court2013#1039 most cited
105

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. BSES Yamuna Power Ltd. · 358 ITR 47 · section 40(a)(ia) · section 194J · section 194I · TDS · depreciation on software · additional depreciation · section 115JB · section 147 reassessment · retrospective amendment · Delhi High Court

Sections most often in play

Section 143(3)Section 147Section 14ASection 115JBSection 148Section 195Section 37(1)Section 40(a)(ia)

Issues it is cited on

section 33acdepreciation on softwaresection 64section 194jsection 194isection 40a(ia)section 115jb(2)section 40a(2)(b)section 197first proviso to section 147retrospective amendmentadditional depreciation

Judgments citing CIT v. BSES Yamuna Power Ltd.

OMEGA BROADCAST PRIVATE LTD,NOIDA vs. ACIT,CIRCLE-2(2)(1), GHAZIABAD

In the result, all the appeals of the assessee are allowed

ITA 4952/DEL/2024[2013-14]Status: DisposedITAT Delhi19 Nov 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member

Section 143(3)Section 144Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER ITA No.4950, /Del/2024 [Assessment Year: 2016-17] M/s Omega Broadcast Private ACIT, Circle-2(2)(1), Limited, Ghaziabad, Uttar Pradesh D-220, Sector-63, Vs Noida, 201307 (U.P.) PAN-AABCO5355L Assessee Revenue [Assessment Year:2014-15] M/s Omega Broadcast Private ACIT, Circle-2(2)(1), Limited, Ghaziabad, Uttar Pradesh D-220, Sector-63, Vs Noida, 201307 (U.P.) PAN-AABCO5355L Assessee Revenue AND [Assessment Year:2013-14] M/s Omega Broadcast Private ACIT, Circle-2…

OMEGA BROADCAST PRIVATE LTD,NOIDA vs. ACIT, CIRCLE-2(1)(1), GHAZIABAD

In the result, all the appeals of the assessee are allowed

ITA 4951/DEL/2024[2014-15]Status: DisposedITAT Delhi19 Nov 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member

Section 143(3)Section 144Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER ITA No.4950, /Del/2024 [Assessment Year: 2016-17] M/s Omega Broadcast Private ACIT, Circle-2(2)(1), Limited, Ghaziabad, Uttar Pradesh D-220, Sector-63, Vs Noida, 201307 (U.P.) PAN-AABCO5355L Assessee Revenue [Assessment Year:2014-15] M/s Omega Broadcast Private ACIT, Circle-2(2)(1), Limited, Ghaziabad, Uttar Pradesh D-220, Sector-63, Vs Noida, 201307 (U.P.) PAN-AABCO5355L Assessee Revenue AND [Assessment Year:2013-14] M/s Omega Broadcast Private ACIT, Circle-2…

OMEGA BROADCAST PRIVATE LTD,NOIDA vs. ACIT CIRCLE-2(2)(1), GHAZIABAD

In the result, all the appeals of the assessee are allowed

ITA 4950/DEL/2024[2016-17]Status: DisposedITAT Delhi19 Nov 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member

Section 143(3)Section 144Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER ITA No.4950, /Del/2024 [Assessment Year: 2016-17] M/s Omega Broadcast Private ACIT, Circle-2(2)(1), Limited, Ghaziabad, Uttar Pradesh D-220, Sector-63, Vs Noida, 201307 (U.P.) PAN-AABCO5355L Assessee Revenue [Assessment Year:2014-15] M/s Omega Broadcast Private ACIT, Circle-2(2)(1), Limited, Ghaziabad, Uttar Pradesh D-220, Sector-63, Vs Noida, 201307 (U.P.) PAN-AABCO5355L Assessee Revenue AND [Assessment Year:2013-14] M/s Omega Broadcast Private ACIT, Circle-2…

BINI AGENCIES,THRISSUR vs. ITO, WARD 1(2), THRISSUR

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

ITA 232/COCH/2025[2013-14]Status: DisposedITAT Cochin31 Jul 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2013-14 Bini Agencies .......... Appellant 28/642, Municipal Rest House Round North, Thrissur 680001 [Pan: Aacfb9538Q] Vs. The Income Tax Officer, Wd-1(2), Thrissur .......... Respondent Appellant By: Shri Sridhar S., Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 10.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Sridhar S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM Assessment Year: 2013-14 Bini Agencies .......... Appellant 28/642, Municipal Rest House Round North, Thrissur 680001 [PAN: AACFB9538Q] vs. The Income Tax Officer, WD-1(2), Thrissur .......... Respondent Appellant by: Shri Sridhar S., Advocate Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 10.06.2025 Date of Pronouncement: 31.07.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 30…

CARBORUNDUM UNIVERSAL LIMITED,CHENNAI vs. ACIT LTU-1, CHENNAI

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 2868/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 May 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mrs.Samantha Mullamudi
Section 115JSection 14ASection 8D(2)(ii)

…आयकर अपीलीय अिधकरण,‘ए ’"ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं"ीअिमताभ शु#ा, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (िनधा"रणवष" / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/s. Carborundum Universal Vs The Assistant Commissioner Limited, of Income-tax, No. 43, VI Floor, Parry House Moore Large Taxpayer Unit-1, Street,Chennai GPO Parrys, – 600 001. Chennai. PAN : AAACC-2474-P (अपीलाथ"/Appellant) (""यथ"/Respondent) अप…

CARBORUNDUM UNIVERSAL LIMITED,CHENNAI vs. ACIT LTU-1, CHENNAI

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 2867/CHNY/2024[2016-17]Status: DisposedITAT Chennai05 May 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mrs.Samantha Mullamudi
Section 115JSection 14ASection 8D(2)(ii)

…आयकर अपीलीय अिधकरण,‘ए ’"ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं"ीअिमताभ शु#ा, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (िनधा"रणवष" / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/s. Carborundum Universal Vs The Assistant Commissioner Limited, of Income-tax, No. 43, VI Floor, Parry House Moore Large Taxpayer Unit-1, Street,Chennai GPO Parrys, – 600 001. Chennai. PAN : AAACC-2474-P (अपीलाथ"/Appellant) (""यथ"/Respondent) अप…

CARBORUNDUM UNIVERSAL LIMITED,CHENNAI vs. ACIT LTU-1, CHENNAI

ITA 2866/CHNY/2024[2014-15]Status: DisposedITAT Chennai05 May 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (निर्धारणवर्ष / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/S. Carborundum Universal Vs The Assistant Commissioner Of Income-Tax, Limited, No. 43, Vi Floor, Parry House Moore Street,Chennai Gpo Parrys, – 600 001. Pan: Aaacc-2474-P (अपीलार्थी/Appellant) Large Taxpayer Unit-1, Chennai. (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/ Appellant By : Mr.R.Vijayaraghavan, Advocate प्रत्यर्थीकीओरसे/Respondent By : Mrs.Samantha Mullamudi, Addl.Cit सुनवाईकी तारीख/Date Of Hearing : 27.03.2025 घोषणाकीतारीख / Date Of Pronouncement : 05.05.2025 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac), Delhi [Cit(A)]All Dated10.09.2024 For Assessment Years 2010-11, 2014-15, 2016-17 & 2018-19.Since The Facts & Issues Are Common In These Appeals, They Are Heard Together & Disposed Off By This Common Order.

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mrs.Samantha Mullamudi
Section 115JSection 14ASection 8D(2)(ii)

…आयकर अपीलीय अधिकरण, 'ए 'न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवंश्रीअमित_भ शुक्ल लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (निर्धारणवर्ष / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/s. Carborundum Universal Vs The Assistant Commissioner of Income-tax, Limited, No. 43, VI Floor, Parry House Moore Street,Chennai GPO Parrys, – 600 001. PAN: AAACC-2474-P (अपीलार्थी/Appellant) Large Taxpayer Unit-1, Chennai. (प्रत…

CARBORUNDUM UNIVERSAL LIMITED,CHENNAI vs. ACIT LTU-1, CHENNAI

In the result, appeals filed by the assessee are partly allowed for statistical purposes

ITA 2865/CHNY/2024[2010-11]Status: DisposedITAT Chennai05 May 2025AY 2010-11

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.R.Vijayaraghavan, AdvocateFor Respondent: Mrs.Samantha Mullamudi
Section 115JSection 14ASection 8D(2)(ii)

…आयकर अपीलीय अिधकरण,‘ए ’"ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं"ीअिमताभ शु#ा, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.2865, 2866, 2867 & 2868/Chny/2024 (िनधा"रणवष" / Assessment Years: 2010-11, 2014-15, 2016-17 & 2018-19) M/s. Carborundum Universal Vs The Assistant Commissioner Limited, of Income-tax, No. 43, VI Floor, Parry House Moore Large Taxpayer Unit-1, Street,Chennai GPO Parrys, – 600 001. Chennai. PAN : AAACC-2474-P (अपीलाथ"/Appellant) (""यथ"/Respondent) अप…

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

…of Cholamandalam General Insurance Company Limited in ITA No.711/Chny/2020, Sundram Asset Management Company Limited 145 ITD 017, International Flowers and Fragrance Limited 66 SOT 261 and of Hon’ble Delhi High Court in the case of BSES Yamuna Powers Limited 358 ITR 47 Delhi High Court. It has been contended that the issue is squarely covered in its favour by the decision of this tribunal in the case of Cholamandalam General Insurance Company Limited. The Ld. Standing Counsel of the revenue would like make us to believe on the correctness of the order of lower authorities. 7.2 We have noted that in the case of…

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

…of Cholamandalam General Insurance Company Limited in ITA No.711/Chny/2020, Sundram Asset Management Company Limited 145 ITD 017, International Flowers and Fragrance Limited 66 SOT 261 and of Hon'ble Delhi High Court in the case of BSES Yamuna Powers Limited 358 ITR 47 Delhi High Court. It has been contended that the issue is squarely covered in its favour by the decision of this tribunal in the case of Cholamandalam General Insurance Company Limited. The Ld. Standing Counsel of the revenue would like make us to believe on the correctness of the order of lower authorities. 7.2 We have noted that in the case of C…

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

…of Cholamandalam General Insurance Company Limited in ITA No.711/Chny/2020, Sundram Asset Management Company Limited 145 ITD 017, International Flowers and Fragrance Limited 66 SOT 261 and of Hon'ble Delhi High Court in the case of BSES Yamuna Powers Limited 358 ITR 47 Delhi High Court. It has been contended that the issue is squarely covered in its favour by the decision of this tribunal in the case of Cholamandalam General Insurance Company Limited. The Ld. Standing Counsel of the revenue would like make us to believe on the correctness of the order of lower authorities. 7.2 We have noted that in the case of C…

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

…of Cholamandalam General Insurance Company Limited in ITA No.711/Chny/2020, Sundram Asset Management Company Limited 145 ITD 017, International Flowers and Fragrance Limited 66 SOT 261 and of Hon'ble Delhi High Court in the case of BSES Yamuna Powers Limited 358 ITR 47 Delhi High Court. It has been contended that the issue is squarely covered in its favour by the decision of this tribunal in the case of Cholamandalam General Insurance Company Limited. The Ld. Standing Counsel of the revenue would like make us to believe on the correctness of the order of lower authorities. 7.2 We have noted that in the case of C…

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

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

ITA 495/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

…of Cholamandalam General Insurance Company Limited in ITA No.711/Chny/2020, Sundram Asset Management Company Limited 145 ITD 017, International Flowers and Fragrance Limited 66 SOT 261 and of Hon’ble Delhi High Court in the case of BSES Yamuna Powers Limited 358 ITR 47 Delhi High Court. It has been contended that the issue is squarely covered in its favour by the decision of this tribunal in the case of Cholamandalam General Insurance Company Limited. The Ld. Standing Counsel of the revenue would like make us to believe on the correctness of the order of lower authorities. 7.2 We have noted that in the case of…

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

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

ITA 494/CHNY/2018[2012-13]Status: DisposedITAT Chennai08 Jan 2025AY 2012-13

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

…of Cholamandalam General Insurance Company Limited in ITA No.711/Chny/2020, Sundram Asset Management Company Limited 145 ITD 017, International Flowers and Fragrance Limited 66 SOT 261 and of Hon’ble Delhi High Court in the case of BSES Yamuna Powers Limited 358 ITR 47 Delhi High Court. It has been contended that the issue is squarely covered in its favour by the decision of this tribunal in the case of Cholamandalam General Insurance Company Limited. The Ld. Standing Counsel of the revenue would like make us to believe on the correctness of the order of lower authorities. 7.2 We have noted that in the case of…

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 493/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 : 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. A 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Appeal Nos. B

For Appellant: Shri Vikaram Vijayaraghavan, AdvocateFor Respondent: Shri A.Sanjay for Ms V.Pushpa
Section 143(3)Section 148

…of Cholamandalam General Insurance Company Limited in ITA No.711/Chny/2020, Sundram Asset Management Company Limited 145 ITD 017, International Flowers and Fragrance Limited 66 SOT 261 and of Hon'ble Delhi High Court in the case of BSES Yamuna Powers Limited 358 ITR 47 Delhi High Court. It has been contended that the issue is squarely covered in its favour by the decision of this tribunal in the case of Cholamandalam General Insurance Company Limited. The Ld. Standing Counsel of the revenue would like make us to believe on the correctness of the order of lower authorities. 7.2 We have noted that in the case of C…

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 492/CHNY/2018[2010-11]Status: DisposedITAT Chennai08 Jan 2025AY 2010-11

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. :- 2 -:

For Appellant: Shri Vikaram Vijayaraghavan, AdvocateFor Respondent: Shri A.Sanjay for Ms V.Pushpa
Section 143(3)Section 148

…of Cholamandalam General Insurance Company Limited in ITA No.711/Chny/2020, Sundram Asset Management Company Limited 145 ITD 017, International Flowers and Fragrance Limited 66 SOT 261 and of Hon'ble Delhi High Court in the case of BSES Yamuna Powers Limited 358 ITR 47 Delhi High Court. It has been contended that the issue is squarely covered in its favour by the decision of this tribunal in the case of Cholamandalam General Insurance Company Limited. The Ld. Standing Counsel of the revenue would like make us to believe on the correctness of the order of lower authorities. 7.2 We have noted that in the case of C…

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 491/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 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 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. 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. A Appeal Nos. B Ays C Appellate D Cit(A) Order Details E Revenue F 1

For Appellant: Shri Vikaram Vijayaraghavan, AdvocateFor Respondent: Shri A.Sanjay for Ms V.Pushpa
Section 143(3)Section 148

…of Cholamandalam General Insurance Company Limited in ITA No.711/Chny/2020, Sundram Asset Management Company Limited 145 ITD 017, International Flowers and Fragrance Limited 66 SOT 261 and of Hon'ble Delhi High Court in the case of BSES Yamuna Powers Limited 358 ITR 47 Delhi High Court. It has been contended that the issue is squarely covered in its favour by the decision of this tribunal in the case of Cholamandalam General Insurance Company Limited. The Ld. Standing Counsel of the revenue would like make us to believe on the correctness of the order of lower authorities. 7.2 We have noted that in the case of C…

DCIT, CENTRAL CIRCLE, NOIDA vs. SUNNY ENTERTAINMENT P.LTD, PANCHKULLA

In the result, all the appeals of the assessee are allowed

ITA 4951/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Jan 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member

Section 143(3)Section 144Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER ITA No.4950, /Del/2024 [Assessment Year: 2016-17] M/s Omega Broadcast Private ACIT, Circle-2(2)(1), Limited, Ghaziabad, Uttar Pradesh D-220, Sector-63, Vs Noida, 201307 (U.P.) PAN-AABCO5355L Assessee Revenue [Assessment Year:2014-15] M/s Omega Broadcast Private ACIT, Circle-2(2)(1), Limited, Ghaziabad, Uttar Pradesh D-220, Sector-63, Vs Noida, 201307 (U.P.) PAN-AABCO5355L Assessee Revenue AND [Assessment Year:2013-14] M/s Omega Broadcast Private ACIT, Circle-2…

DCIT, CENTRAL CIRCLE, NOIDA vs. SUNNY ENTERTAINMENT P.LTD, PANCHKULLA

In the result, all the appeals of the assessee are allowed

ITA 4950/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Jan 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member

Section 143(3)Section 144Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER ITA No.4950, /Del/2024 [Assessment Year: 2016-17] M/s Omega Broadcast Private ACIT, Circle-2(2)(1), Limited, Ghaziabad, Uttar Pradesh D-220, Sector-63, Vs Noida, 201307 (U.P.) PAN-AABCO5355L Assessee Revenue [Assessment Year:2014-15] M/s Omega Broadcast Private ACIT, Circle-2(2)(1), Limited, Ghaziabad, Uttar Pradesh D-220, Sector-63, Vs Noida, 201307 (U.P.) PAN-AABCO5355L Assessee Revenue AND [Assessment Year:2013-14] M/s Omega Broadcast Private ACIT, Circle-2…

DCIT, CENTRAL CIRCLE-1, NEW DELHI vs. SAHARA PRIME CITY LTD., LUCKNOW

In the result all the appeals preferred by the Revenue stand dismissed

ITA 6455/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Oct 2023AY 2016-17

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

…60% claimed by the appellant, and allowed depreciation @15% and 7% for plant and machinery. The appellant has relied on the decisions of the Hon’ble Delhi High Court in CIT v Orient Ceramic & Industries Ltd. 358 ITR 49 (Del.) and CIT v BSES Yamuna Powers Ltd. 358 ITR 47 (Del.) wherein it has been held that the printers are integral part of the computer and therefore they are entitled to higher rate of depreciation that of 60%. It is a matter of common understanding that the printers cannot function on its own but needs to be installed on the computer hard disk for it to generate prints and the computer by itself…

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CIT v. BSES Yamuna Power Ltd. (358 ITR 47) — Cited in 105 Judgments | BharatTax