CIT v. Statronics & Enterprises (P.) Ltd.

288 ITR 455High Court2007#15546 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2016 to 2019.

Also reported as

155 Taxmann 131

Judgments citing CIT v. Statronics & Enterprises (P.) Ltd.

Hero Motocorp Ltd., New Delhi vs. DCIT, Circle- 11(1), New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 1351/DEL/2018[2009-10]Status: DisposedITAT Delhi23 Apr 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

For Appellant: Amount of Proposed international

Section 115JSection 143(3)Section 144C

…was followed in appeal for AY 2008-09. However during the course of hearing before us, the Ld. authorized representative has placed reliance on the decision of the Hon’ble Gujarat High Court in the case of CIT versus startronics enterprise is private limited 288 ITR 455, which was not raised before the coordinate bench in the earlier orders of the appellant for earlier assessment year, wherein the Hon’ble high court has considered the identical issue with respect to the computer installed in the office premises and under:- 187 “8. Placing reliance upon section 32(1)(iia) of the Act, it is submitted that if the…

Gujarat Alkalies and Chemicals Ltd., Baroda vs. The Dy.CIT, Circle-1(1), Baroda

In the result appeal of the Revenue is dismissed

ITA 688/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad25 Feb 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.688/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 Gujarat Alkalies & Chemicals Ltd., D.C.I.T., Near Ipcl Complex, Circle-1(1), Vs. Baroda-390007. P.O Petrochemicals, At Ranoli, Dist. Baroda-391346. Pan: Aaacg8896M आयकर अपील सं./Ita No.937/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-2012 D.C.I.T, Gujarat Alkalies & Chemicals Ltd., Circle-1(1), Near Ipcl Complex, Vs. Baroda-390007. P.O Petrochemicals, At Ranoli, Dist. Baroda-391346. Pan: Aaacg8896M

Section 115JSection 143(3)Section 14ASection 234BSection 80I

…the computers were part of the plant and machinery. ITA nos.688 & 937/AHD/2015 Asstt. Year 2011-12 30 12. We are not oblivion to the decision of this Court in the case of Commissioner of Income Tax vs. Statronics and Enterprises Pvt. Ltd. reported in [2007] 288 ITR 455 (Guj), where computers were treated as part of plant and machinery, and therefore, held entitled to additional depreciation under Section 32A of the Act. It was, however, a case where the computers were installed in the office premises. The Revenue’s contention, therefore, was that being part of office appliances would not qualify for such additi…

Hero Motocorp Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

ITA 1616/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…r to determine if the computers were used for data processing at industrial premises. In coming to the aforesaid conclusion, the Tribunal laid reliance upon the decision of the Hon'bre Gujarat High Court in the case of C1T v. Stratronics Enterprises Pvt. Ltd. 288 ITR 455. In all fairness, it is pointed that the aforesaid issue was decided against the assessee by the Delhi Tribunal in the assessee's own case for the assessment year 2007-08 and 2008-09. It would, however, be pertinent to point out that the aforesaid disallowance sustained by the Tribunal was challenged by the assessee in further appeal before the H…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…activity, constituted integral part of factory and cannot be said to be office premises for the purposes of section 32(iia). Reliance in this regard is placed on the decision of the Gujarat High Court in the case of CIT vs Statronics and Enterprises (P) Ltd.: 288 ITR 455. In that case, the issue for consideration before the Court was whether additional depreciation is allowable in respect of computer installed in office premises. The Court held that computers and data processing machines, even though installed in office premises, constitutes plant and machinery and are eligible for additional depreciation as per…

Jindal Steel & Power Ltd., New Delhi vs. ACIT, Hisar

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

ITA 3128/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Mar 2016AY 2008-09

Bench: Sh. C.M. Garg & Sh. O.P. Kant

Section 143(3)Section 263

…submitted that computer software also constituted plant and machinery which was for eligible depreciation u/s 32(1)(ii)(a) of the Act. He supported his contention by the judgment of Gujarat High Court in the case of CIT vs. Statronics & Enterprises (P.) Ltd. 288 ITR 455 and CIT vs. Radla Machinery Export 155 Taxman 131 (All). It was further submitted that viz-a-viz the aforesaid claim complete disclosure was made which was duly examined by the learned AO in the order of assessment. Having regard to the above, it was submitted that the order of assessment was framed with due application of mind and after consider…

Jindal Steel Power Ltd., New Delhi vs. CIT, Hisar

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

ITA 3283/DEL/2013[2008-09]Status: DisposedITAT Delhi31 Mar 2016AY 2008-09

Bench: Sh. C.M. Garg & Sh. O.P. Kant

Section 143(3)Section 263