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 367,368 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.

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 5659/DEL/2018[2015-16]Status: DisposedITAT Delhi31 Oct 2023AY 2015-16

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…

ACIT, Central Circle-1, New Delhi vs. Sahara Prime City Ltd., Lucknow

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

ITA 5506/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Oct 2023AY 2014-15

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…

ACIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

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

ITA 6054/DEL/2016[2013-14]Status: DisposedITAT Delhi31 Oct 2023AY 2013-14

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…

ACIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

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

ITA 5601/DEL/2016[2012-13]Status: DisposedITAT Delhi31 Oct 2023AY 2012-13

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…

ACIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

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

ITA 3234/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Oct 2023AY 2011-12

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…

ACIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

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

ITA 72/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Oct 2023AY 2010-11

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…

DCIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

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

ITA 6242/DEL/2013[2009-10]Status: DisposedITAT Delhi31 Oct 2023AY 2009-10

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…

The DCIT, Circle-1(1)(1), Ahmedabad vs. M/S. Adani Enterprise Ltd, Ahmedabad

In the result appeal of the Revenue is hereby partly allowed

ITA 523/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2016-17

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Respondent: Shri Vartik Choksi, A.R
Section 1Section 143(3)

…/Ahd/2015 held the issue in favour of the assessee by observing as under: 145. Learned representatives fairly agree that this issue is also covered, in favour of the assessee, by Hon’ble Delhi High Court’s judgment in the case of CIT Vs BSES Yamuna Power Ltd (358 ITR 47), even as learned Departmental Representative vehemently relied upon the stand of the Assessing Officer. There is non contrary judicial precedent pointed out to us. In this view of the matter, and respectfully following the esteemed views of Hon’ble Delhi High Court in the case of BSES Yamuna Power (supra), we confirm the order of the CIT(A) on th…

The DCIT Circle-1(1)(1), Ahmedabad vs. M/S. Adani Enterprise Ltd, Ahmedabad

In the result appeal of the Revenue is hereby partly allowed

ITA 472/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2015-16

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Respondent: Shri Vartik Choksi, A.R
Section 1Section 143(3)

…/Ahd/2015 held the issue in favour of the assessee by observing as under: 145. Learned representatives fairly agree that this issue is also covered, in favour of the assessee, by Hon’ble Delhi High Court’s judgment in the case of CIT Vs BSES Yamuna Power Ltd (358 ITR 47), even as learned Departmental Representative vehemently relied upon the stand of the Assessing Officer. There is non contrary judicial precedent pointed out to us. In this view of the matter, and respectfully following the esteemed views of Hon’ble Delhi High Court in the case of BSES Yamuna Power (supra), we confirm the order of the CIT(A) on th…

DCIT, Circle-1(1)(1), Ahmedabad vs. Adani Enterprises Ltd., Ahmedabad

In the result appeal of the Revenue is hereby partly allowed

ITA 336/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Respondent: Shri Vartik Choksi, A.R
Section 1Section 143(3)

…/Ahd/2015 held the issue in favour of the assessee by observing as under: 145. Learned representatives fairly agree that this issue is also covered, in favour of the assessee, by Hon’ble Delhi High Court’s judgment in the case of CIT Vs BSES Yamuna Power Ltd (358 ITR 47), even as learned Departmental Representative vehemently relied upon the stand of the Assessing Officer. There is non contrary judicial precedent pointed out to us. In this view of the matter, and respectfully following the esteemed views of Hon’ble Delhi High Court in the case of BSES Yamuna Power (supra), we confirm the order of the CIT(A) on th…

DCIT, Circle-1(1)(1), Ahmedabad vs. Adani Enterprises Ltd., Ahmedabad

In the result appeal of the Revenue is hereby partly allowed

ITA 285/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Respondent: Shri Vartik Choksi, A.R
Section 1Section 143(3)

…/Ahd/2015 held the issue in favour of the assessee by observing as under: 145. Learned representatives fairly agree that this issue is also covered, in favour of the assessee, by Hon’ble Delhi High Court’s judgment in the case of CIT Vs BSES Yamuna Power Ltd (358 ITR 47), even as learned Departmental Representative vehemently relied upon the stand of the Assessing Officer. There is non contrary judicial precedent pointed out to us. In this view of the matter, and respectfully following the esteemed views of Hon’ble Delhi High Court in the case of BSES Yamuna Power (supra), we confirm the order of the CIT(A) on th…

Adani Enterprises Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad

Appeal of the Revenue is hereby dismissed

ITA 2035/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad15 Jul 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedasstt. Sr.No.

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Vartik Choksi, A.RFor Respondent: Shri Mohd. Usman, C.I.T.DR
Section 143(3)Section 28Section 35Section 92C

…/Ahd/2015 held the issue in favour of the assessee by observing as under: 145. Learned representatives fairly agree that this issue is also covered, in favour of the assessee, by Hon’ble Delhi High Court’s judgment in the case of CIT Vs BSES Yamuna Power Ltd (358 ITR 47), even as learned Departmental Representative vehemently relied upon the stand of the Assessing Officer. There is non contrary judicial precedent pointed out to us. In this view of the matter, and respectfully following the esteemed views of Hon’ble Delhi High Court in the case of BSES Yamuna Power (supra), we confirm the order of the CIT(A) on th…

M/S Applied Materials India Private Limited, Bangalore vs. Income Tax Officer Ward-1(1)(1), Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 3403/BANG/2018[2014-15]Status: DisposedITAT Bangalore08 Jun 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore
Section 143(3)Section 92(1)Section 92ASection 92B(1)Section 92C

…AR placed reliance in this regard is placed on the following decisions:- i. Expeditors International (India) (P.) Ltd. v. ACIT ([2008] 118 TTJ 652 (Delhi)); ii. ITO v. Samiran Majumdar ([2006] 98 ITD 119 (Kolkata)); iii. CIT v. BSES Yamuna Powers Ltd. [2013] 358 ITR 47 (Delhi); iv. DCIT v. Datacraft India Ltd. ([2010] 133 TTJ 377 (Mumbai) (SB)); v. DCIT v. UAE Exchange & Financial Services Ltd. ([2016] 69 taxmann.com 84 (Bangalore - Trib.)); and vi. CIT v. Sony India (P.) Ltd. ([2012] 26 taxmann.com 237 (Delhi)). 46. The ld AR also submitted, without prejudice, that the AO has erroneously computed the depreciati…

ACIT, New Delhi vs. M/S Oxigen Services India Pvt. Ltd., Delhi

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

ITA 5467/DEL/2016[2007-08]Status: DisposedITAT Delhi30 Sept 2021AY 2007-08

Bench: Shri O.P. Kant & Shri K.N. Chary[Through Video Conferencing] Assessment Year: 2007-08

Section 14ASection 2(24)(x)Section 36

…498 (Del) wherein the Tribunal held that the depreciation on UPS is not to be allowed at 60%. However, subsequently there are many decisions on this aspect and more particularly the Hon’ble Delhi High Court in the case of CIT Vs. BSES Yamuna Power Ltd. (2013) 358 ITR 47 held that UPS forms part of the computer periphery and depreciation at a 60% is allowable. In view of this settled position by the said judgment, we do not find any merits in the contention of the revenue and ground no. 4 is accordingly dismissed.” 10.3 Respectfully following the finding of the Tribunal (supra), the finding of the Ld. CIT(A) on t…

DCIT, New Delhi vs. M/S Ajay Enterprises Pvt. Ltd., New Delhi

Appeal is dismissed and appeal of the assessee in ITA No

ITA 2083/DEL/2015[2012-13]Status: DisposedITAT Delhi30 Jul 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Dr. B.R.R. Kumar

For Appellant: S/Shri Pradeep Dinodia & R.KFor Respondent: Date of hearing
Section 143(3)Section 41(1)

…nd worked out a disallowance of Rs. 72,199/-. At the time of hearing, both the parties fairly agreed that this issue is now settled by the judgments of Hon’ble Delhi High Court and eventually Hon’ble Supreme Court in the case of CIT v. BSES Yamuna Power Ltd. [358 ITR 47 (Delhi)] and in the case of Birla Soft Ltd. [TS-82-SC-2014]. Respectfully, following these judgments, it is held that CIT (A)’s order on this issue does not need any interference and is hereby upheld. The Ground No. 3 raised by the department is accordingly dismissed. 10. Ground No. 4. This ground has been raised by the revenue against the relief…

Ajay Enterprises Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Appeal is dismissed and appeal of the assessee in ITA No

ITA 1704/DEL/2015[2012-13]Status: DisposedITAT Delhi30 Jul 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Dr. B.R.R. Kumar

For Appellant: S/Shri Pradeep Dinodia & R.KFor Respondent: Date of hearing
Section 143(3)Section 41(1)

…nd worked out a disallowance of Rs. 72,199/-. At the time of hearing, both the parties fairly agreed that this issue is now settled by the judgments of Hon’ble Delhi High Court and eventually Hon’ble Supreme Court in the case of CIT v. BSES Yamuna Power Ltd. [358 ITR 47 (Delhi)] and in the case of Birla Soft Ltd. [TS-82-SC-2014]. Respectfully, following these judgments, it is held that CIT (A)’s order on this issue does not need any interference and is hereby upheld. The Ground No. 3 raised by the department is accordingly dismissed. 10. Ground No. 4. This ground has been raised by the revenue against the relief…

DCIT, New Delhi vs. M/S. Ajay Enterprises Pvt. Ltd., New Delhi

Appeal is dismissed and appeal of the assessee in ITA No

ITA 5776/DEL/2014[2011-12]Status: DisposedITAT Delhi30 Jul 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Dr. B.R.R. Kumar

For Appellant: S/Shri Pradeep Dinodia & R.KFor Respondent: Date of hearing
Section 143(3)Section 41(1)

…nd worked out a disallowance of Rs. 72,199/-. At the time of hearing, both the parties fairly agreed that this issue is now settled by the judgments of Hon’ble Delhi High Court and eventually Hon’ble Supreme Court in the case of CIT v. BSES Yamuna Power Ltd. [358 ITR 47 (Delhi)] and in the case of Birla Soft Ltd. [TS-82-SC-2014]. Respectfully, following these judgments, it is held that CIT (A)’s order on this issue does not need any interference and is hereby upheld. The Ground No. 3 raised by the department is accordingly dismissed. 10. Ground No. 4. This ground has been raised by the revenue against the relief…

DCIT, New Delhi vs. M/S Ajay Enterprises Pvt. Ltd., New Delhi

Appeal is dismissed and appeal of the assessee in ITA No

ITA 1349/DEL/2013[2009-10]Status: DisposedITAT Delhi30 Jul 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Dr. B.R.R. Kumar

For Appellant: S/Shri Pradeep Dinodia & R.KFor Respondent: Date of hearing
Section 143(3)Section 41(1)

…nd worked out a disallowance of Rs. 72,199/-. At the time of hearing, both the parties fairly agreed that this issue is now settled by the judgments of Hon’ble Delhi High Court and eventually Hon’ble Supreme Court in the case of CIT v. BSES Yamuna Power Ltd. [358 ITR 47 (Delhi)] and in the case of Birla Soft Ltd. [TS-82-SC-2014]. Respectfully, following these judgments, it is held that CIT (A)’s order on this issue does not need any interference and is hereby upheld. The Ground No. 3 raised by the department is accordingly dismissed. 10. Ground No. 4. This ground has been raised by the revenue against the relief…

M/S Contitech India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

The appeal of the assessee is allowed

ITA 5222/DEL/2011[2007-08]Status: DisposedITAT Delhi22 Jun 2021AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing)

Section 143(3)Section 144CSection 14A

…as proposed by AO but was deleted by DRP and further from A.Y. 2008-09 onwards the AO has accepted the claim of Assessee and no disallowance has been made. He further submitted that Hon’ble Delhi High Court in the case of CIT vs. BSES Yamuna Power Ltd. (2013) 358 ITR 47 (Del) has held that assessee is entitled to 60% depreciation of computer accessories and peripherals. He therefore submitted that the addition by AO be deleted. Learned DR on the other hand supported the order of lower authorities. 35. We have heard the rival submissions and perused the materials available on record. The issue in the present grou…

M/S Contitech India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee is allowed

ITA 5088/DEL/2010[2006-07]Status: DisposedITAT Delhi22 Jun 2021AY 2006-07

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing)

Section 143(3)Section 144CSection 14A

…as proposed by AO but was deleted by DRP and further from A.Y. 2008-09 onwards the AO has accepted the claim of Assessee and no disallowance has been made. He further submitted that Hon’ble Delhi High Court in the case of CIT vs. BSES Yamuna Power Ltd. (2013) 358 ITR 47 (Del) has held that assessee is entitled to 60% depreciation of computer accessories and peripherals. He therefore submitted that the addition by AO be deleted. Learned DR on the other hand supported the order of lower authorities. 35. We have heard the rival submissions and perused the materials available on record. The issue in the present grou…