CIT v. Computer Age Management Services (P.) Ltd.

109 Taxmann.com 134High Court2019#4276 most cited

What is CIT v. Computer Age Management Services (P.) Ltd. authority for?

Software integrated with a computer system is eligible for the same rate of depreciation as the computer system itself.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Also referred to as

CIT v. Computer Age Management Services · depreciation on software · computer system depreciation · Madras High Court · 109 Taxmann.com 134 · software depreciation rate

Sections most often in play

Section 195Section 9(1)(vii)Section 10ASection 10AASection 115JBSection 14ASection 271(1)(c)Section 274

Issues it is cited on

depreciation on softwaresection 116copyrighted articlesection 9(1)(vii)(b)section 90asection 10(35)section 40(a)(ii)retrospective amendmentmake available clausecomputer softwaresection 91domestic company

Judgments citing CIT v. Computer Age Management Services (P.) Ltd.

Il & Fs Tamil Nadu Power Company Limited, Chennai vs. JCIT Corporate Circle-2(2), Chennai

ITA 1990/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Aug 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.:2018/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1989, 1990 & 3217/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14 & 2014-15 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Company Ltd., Vs. Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Raghunath, Ca राज" की ओर से /Revenue By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 03.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 03.08.2022

For Appellant: Shri Raghunath, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2018/CHNY/2019 िनधा"रण वष" /Assessment Year: 2013-14 The JCIT (OSD), IL & FS Tamilnadu Power Corporate Circle -2(2), vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4th Floor, KPR Tower, 1st Street, Subba Rao Avenue, College Road, Chennai – 600 006. PAN: AABCF 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA Nos.:1989, 1…

Il & Fs Tamil Nadu Power Company Limited, Chennai vs. JCIT Corporate Circle-2(2), Chennai

ITA 1989/CHNY/2019[2012-13]Status: DisposedITAT Chennai03 Aug 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.:2018/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1989, 1990 & 3217/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13, 2013-14 & 2014-15 The Jcit (Osd), Il & Fs Tamilnadu Power Corporate Circle -2(2), Company Ltd., Vs. Chennai – 34. New No.2, (Old No.21), 4Th Floor, Kpr Tower, 1St Street, Subba Rao Avenue, College Road, Chennai – 600 006. Pan: Aabcf 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Raghunath, Ca राज" की ओर से /Revenue By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 03.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 03.08.2022

For Appellant: Shri Raghunath, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2018/CHNY/2019 िनधा"रण वष" /Assessment Year: 2013-14 The JCIT (OSD), IL & FS Tamilnadu Power Corporate Circle -2(2), vs. Company Ltd., Chennai – 34. New No.2, (Old No.21), 4th Floor, KPR Tower, 1st Street, Subba Rao Avenue, College Road, Chennai – 600 006. PAN: AABCF 1176A (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA Nos.:1989, 1…

M/S. Arkema Chemicals India P. Ltd., Navi Mumbai vs. The ACIT-15(1)(1), Mumbai

ITA 1032/MUM/2021[2017-18]Status: DisposedITAT Mumbai22 Apr 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm M/S Arkema Chemicals India The Asst. Commissioner Of P. Ltd. Income Tax, Circle 15(1)(1), Room No.470, 4Th Floor, D043, (1), Trans Thane Creek, Midc Industrial Areal Aayakar Bhavan, M.K. Road, Vs. Shirvane Village, Navi Mumbai-400 020 Mumbai-400 706 (Appellant) (Respondent) Pan No. Aaacc6482F

For Appellant: Shri Ajay R Singh, ARFor Respondent: Shri Vinod Bhaskaran, Sr. Dr
Section 115JSection 143(3)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM M/s Arkema Chemicals India The Asst. Commissioner of P. Ltd. Income Tax, Circle 15(1)(1), Room No.470, 4th Floor, D043, (1), Trans Thane Creek, MIDC industrial Areal Aayakar Bhavan, M.K. road, Vs. Shirvane Village, Navi Mumbai-400 020 Mumbai-400 706 (Appellant) (Respondent) PAN No. AAACC6482F Assessee by : Shri Ajay R Singh, AR Revenue by : Shri Vinod Bhaskaran, Sr. Dr Date of hearing: 04.04.2022 Date of pronouncement : 22.04.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is file…

Torrent Pharmaceuticals Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax (OSD) Circle-8, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 1285/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.1285 & 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 & 2010-11 & Ita No.1396 & 1397/Ahd/2018 Asstt.Year 2011-12 & 2012-13 Torrent Pharmaceuticals Ltd. Acit, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./Ita.No.1327 & 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 & 2010-11 & आयकर अपील सं./Ita.No.1414 & 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12 & 2012-13 Acit, Circle-4(1)(2) Torrent Pharmaceuticals Ltd. Ahmedabad. Torrent House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri Vartik Choksi, With Shri Biren Shah, Ars. Revenue By : Shri Mohd. Usman, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 23/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 22/02/2022 आदेश/O R D E R Per Bench

For Appellant: Shri Vartik Choksi, With Shri Biren Shah, ARsFor Respondent: Shri Mohd. Usman, CIT-DR
Section 139(1)Section 143(3)Section 35Section 80Section 92C

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA.No.1285 and 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 and 2010-11 AND ITA No.1396 and 1397/Ahd/2018 Asstt.Year 2011-12 and 2012-13 Torrent Pharmaceuticals Ltd. ACIT, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./ITA.No.1327 and 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 and 2010-11 AND आयकर अपील सं./ITA.No.1414 and 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12…

The DCIT, Circle-1(1)(1), Vadodara vs. M/S. Camphor & Allied Products Ltd., Vadodara

In the result, the appeal filed by the Revenue is dismissed

ITA 598/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad23 Nov 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 598/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2013-2014 D.C.I.T., M/S Camphor & Allied Products Ltd., Circle-1(1)(1), Vs. Plot No.3, Vadodara. Gidc Industrial Estate, Nandesari, Vadodara-391340. Pan: Aaacc9211E

For Appellant: Shri K.P. Singh, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 35DSection 35D(1)Section 35D(2)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT, And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 598/AHD/2017 िनधा"रण वष"/Asstt. Year: 2013-2014 D.C.I.T., M/s Camphor & Allied Products Ltd., Circle-1(1)(1), Vs. Plot No.3, Vadodara. GIDC Industrial Estate, Nandesari, vadodara-391340. PAN: AAACC9211E (Applicant) (Respondent) Revenue by : Shri R.R. Makwana, Sr. D.R Assessee by : Shri K.P. Singh, A.R सुनवाई क" तारीख/Date of Hearing : 18/11/2021 घोषणा क" तारीख /Da…

DCIT, Circle-12(1), New Delhi vs. Indian Mortgage Guarantee Corporation Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 5263/DEL/2018[2014-15]Status: DisposedITAT Delhi09 Nov 2021AY 2014-15

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2014-15] Dcit, Vs Indian Mortgage Guarantee Circle-12(1), Corporation Pvt.Ltd., A-47, Lower New Delhi. Ground Floor, Hauz Khas, New Delhi-110049. Pan-Aaccg6775B Appellant Respondent Appellant By Sh. Hiten Chande, Ca Respondent By Sh. Umesh Takyar, Sr.Dr Date Of Hearing 01.11.2021 Date Of Pronouncement 09.11.2021

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S.PANNU, PRESIDENT & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2014-15] DCIT, vs Indian Mortgage Guarantee Circle-12(1), Corporation Pvt.Ltd., A-47, Lower New Delhi. Ground Floor, Hauz Khas, New Delhi-110049. PAN-AACCG6775B APPELLANT RESPONDENT Appellant by Sh. Hiten Chande, CA Respondent by Sh. Umesh Takyar, Sr.DR Date of Hearing 01.11.2021 Date of Pronouncement 09.11.2021 ORDER PER KUL BHARAT, JM : The present appeal filed by the Revenue for the assessment year 2014- 15 is directed against th…

Gp Strategies India Pvt Ltd, Chennai vs. ACIT (OSD), Corp Range 3, Chennai

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

ITA 460/CHNY/2019[2015-16]Status: DisposedITAT Chennai03 Dec 2020AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./Ita No.460/Chny/2019 "नधा"रण वष" /Assessment Year: 2015-16

For Appellant: Shri R. Anitha, JCITFor Respondent: 26.10.2020

…आयकर अपील"य अ"धकरण,‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.460/Chny/2019 "नधा"रण वष" /Assessment Year: 2015-16 M/s. GP Strategies India Pvt. Ltd., The Asst. Commissioner of No.4/363, Block B, 1st and 2nd Floor, Vs. Income Tax (OSD), Old Mahabalipuram Road, Corporate Range-2, Kandanchavadi, Chennai. Chennai – 600 096. [PAN: AACCG 7377H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri Arun Joseph, Advoca…