How many judgments cite DCIT v. Datacraft India Ltd.?

45 judgments on BharatTax cite DCIT v. Datacraft India Ltd. (40 SOT 295), spanning 2011 to 2025.

Which sections of the Income Tax Act does DCIT v. Datacraft India Ltd. come up under?

It is most often cited in judgments turning on Section 36(1)(viia), Section 37(1), Section 250, Section 35D, Section 36(1)(vii), Section 36(1)(viii).

DCIT v. Datacraft India Ltd.

40 SOT 295Income Tax Appellate Tribunal2010#2595 most cited

What is DCIT v. Datacraft India Ltd. authority for?

Automated Teller Machines (ATMs) are classified as computers and are eligible for a higher rate of depreciation when their core mechanical functions are integrated with and dependent on the computer's processing capabilities.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2025.

Also referred to as

Datacraft India Ltd. · DCIT v. Datacraft India Ltd. · ATMs as computers · higher depreciation rate · computer depreciation · integrated computer functions · plant and machinery · ITAT Special Bench

Also reported as

133 TTJ 3379 ITR (Trib) 712

Sections most often in play

Section 36(1)(viia)Section 37(1)Section 250 Section 35D Section 36(1)(vii)Section 36(1)(viii)Section 41(1)Section 41(4)

Issues it is cited on

section 41(2)section 36(1)(via)section 41(4)section 43b(f)section 36(1)(viii)doctrine of merger section 36(1)(viia)section 36(1)(vii)section 41(1)eligible business section 41 section 260

Judgments citing DCIT v. Datacraft India Ltd.

Dy..C.I.T., Bangalore vs. M/S State Bank of Mysore, Bangalore

ITA 684/BANG/2015[2011-12]Status: DisposedITAT Mumbai03 Nov 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Ketan Ved & Ninad PatadeFor Respondent: Shri P.C. Chhotaray, Spl. Counsel

Section 2Section 250Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)Section 41(1)

…chinery. Therefore, the decision relied upon by the revenue in Diebold Systems (P) Ltd. supra has no application to the fact situation of the case. The tribunal by placing reliance on the decision of Bombay High Court in Dy, CIT v. Datacraft India Ltd. (2010) 40 SOT 295 (SB) has held that so long as functions of the computers are performed with other functions and other functions are dependent on the functions of the computer, ATMs are to be treated as computers and are entitled to higher rate of depreciation. It has further been held that computer is integral part of ATM machine and on the basis of information p…

State Bank of Mysore, Bangalore vs. JCIT, Bangalore

ITA 661/BANG/2015[2011-12]Status: DisposedITAT Mumbai03 Nov 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Ketan Ved & Ninad PatadeFor Respondent: Shri P.C. Chhotaray, Spl. Counsel

Section 2Section 250Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)Section 41(1)

Dy..C.I.T., Bangalore vs. M/S State Bank of Mysore, Bangalore

In the result, the appeal of the Revenue Ground-3 is dismissed

ITA 683/BANG/2015[2010-11]Status: DisposedITAT Mumbai05 Aug 2025AY 2010-11

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjee

For Appellant: Shri Ketan Ved & Ninad PatadeFor Respondent: Shri P.C. Chhotaray, Spl. Counsel

Section 143(3)Section 250Section 36(1)(vii)Section 36(1)(viia)Section 41(1)Section 41(4)

…chinery. Therefore, the decision relied upon by the revenue in Diebold Systems (P) Ltd. supra has no application to the fact situation of the case. The tribunal by placing reliance on the decision of Bombay High Court in Dy, CIT v. Datacraft India Ltd. [2010] 40 SOT 295 (SB) has held that so long as functions of the computers are performed with other functions and other functions are dependent on the functions of the computer, ATMs are to be treated as computers and are entitled to higher rate of depreciation. It has further been held that computer is integral part of ATM machine and on the basis of information p…

State Bank of Mysore, Bangalore vs. JCIT, Bangalore

In the result, the appeal of the Revenue Ground-3 is dismissed

ITA 660/BANG/2015[2010-11]Status: DisposedITAT Mumbai05 Aug 2025AY 2010-11

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeestate Bank Of India Vs Joint Commissioner Of Income-Tax, (Erstwhile State Bank Of Large Tax Payers Unit, Bangalore Mysore Prior To Merger) Local Head Office Compliance Department, 4Th Floor, 65, St. Marks Road, Bangalore-560 001 Pan: Aaccs0155P Appellant Respondent Deputy Commissioner Of Vs State Bank Of Mysore Income-Tax, Ltu, Circle-1, Head Office, Finance & Accounts Bangalore Department, Kg Road, Bangalore- 560 009 Pan: Aaccs0155P Appellant Respondent

For Appellant: Shri Ketan Ved & Ninad PatadeFor Respondent: Shri P.C. Chhotaray, Spl. Counsel

Section 143(3)Section 250Section 36(1)(vii)Section 36(1)(viia)Section 41(1)Section 41(4)

…Systems (P) Ltd. supra has no application to the 20 ITA 660 & 683/Bang /2015 State Bank of India / State Bank of Mysore fact situation of the case. The tribunal by placing reliance on the decision of Bombay High Court in Dy, CIT v. Datacraft India Ltd. [2010] 40 SOT 295 (SB) has held that so long as functions of the computers are performed with other functions and other functions are dependent on the functions of the computer, ATMs are to be treated as computers and are entitled to higher rate of depreciation. It has further been held that computer is integral part of ATM machine and on the basis of information p…

Aditya Birla Money Ltd., Chennai vs. JCIT (OSD), Co. Circle - 1 (1), Chennai

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

ITA 671/CHNY/2020[2009-10]Status: DisposedITAT Chennai15 Sept 2023AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT

Section 143(3)Section 2

…fore the Tribunal against the order of the learned CIT(A) and as such the order of the learned CIT(A) in assessment year 2003-04 has become final. He has however, relied upon the order of ITAT, Mumbai Special Bench in the case of DCIT Vs Datacraft India Ltd., 40 SOT 295 and reiterated the submissions made before the authorities below. 4. On the other hand, the learned DR relied upon the orders of the authorities below. 5. We have considered the rival submission and the material available on record. The question before the ITAT Special Bench, Mumbai in the case of Datacraft India Ltd. (supra) was “whether router…

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

…e software used in the ATM is also the same software which is used in the computer. We also find that similar issue has been addressed by the Special Bench of Mumbai Tribunal in the case of Dy. CIT v. Datacraft :-6-: ITA. No: 148/Chny/2023 India Ltd. [2010] 40 SOT 295 wherein the definition of 'computer' given by the Information Technology Act, 2000 has been discussed and it has been held that the computer is to perform logical, arithmetical and memory functions on data etc and it is not only the equipment which perform such functions that could be called as computer but includes all input and output devices wh…

Gap International Sourcing (India) P.Ltd, New Delhi vs. ACIT (OSD) Circle-10(1), New Delhi

In the result, appeal of the Assessee is partly allowed

ITA 1349/DEL/2022[2017-18]Status: DisposedITAT Delhi31 Oct 2022AY 2017-18

Bench: Shri Anil Chaturvedi & Shri Narender Kumar Choudhry

For Appellant: Ms. Namisha Malik, C.AFor Respondent: Shri Rajesh Kumar, CIT-DR

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 92CSection 92D

…Coordinate Benches of the Mumbai Tribunal in the case of IBAHN India (P.) Ltd., vs., DCIT-1(3), Mumbai [2016] 66 taxmann.com 239 [Mumbai-Tribunal] and in the case of DCIT-2(1), Mumbai vs., Datacraft India Ltd., ITA.Nos.7462 & 754/Mum./2007 reported in [2010] 40 SOT 295 (Mum.) (Special Bench) has held that the Routers to be part of computer and, therefore, eligible for 60% depreciation. She 10 ITA.No.1349/Del./2022 GAP International Sourcing (India) Private Limited, New Delhi. pointed to the copies of the aforesaid decisions placed at pages 7-45 of the paper book. She further submitted that an identical issue in…

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)

…nd the software used in the ATM is also the same software which is used in the computer. We also find that similar issue has been addressed by the Special Bench of Mumbai Tribunal in the 5 I.T.A. No. 439/Chny/22 case of Dy. CIT v. Datacraft India Ltd. [2010] 40 SOT 295 wherein the definition of 'computer' given by the Information Technology Act, 2000 has been discussed and it has been held that the computer is to perform logical, arithmetical and memory functions on data etc and it is not only the equipment which perform such functions that could be called as computer but includes all input and output devices wh…

M/S. Corporation Bank, Mangaluru vs. Deputy Commissioner of Income Tax, Circle- 2(1), Mangaluru

ITA 1109/BANG/2019[2015-16]Status: DisposedITAT Bangalore15 Mar 2022AY 2015-16

Bench: Shri George George K & Ms. Padmavathy S & Ita No.1680/Bang/2018 Assessment Year : 2015-16 & 2014-15

For Appellant: Shri Ananthan, C.A &For Respondent: Shri Pradeep Kumar, CIT(DR)

Section 115JSection 143(3)Section 36(1)(vii)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER & ITA No.1680/Bang/2018 Assessment year : 2015-16 & 2014-15 Union Bank of India, Vs. The Dy. Commissioner of Income-tax, (Erstwhile Corporation Bank), Circle-2(1), Vidhan Bhavan Marg, Mangaluru. Nariman Point, Mumbai-400 021. PAN – AAACC 724 5 E APPELLANT RESPONDENT & 235/Pan/2018 Assessment year : 2015-16 & 2014-15 The Dy. Commissioner of Income-tax, Vs. Union Bank of India, Circle-2(1), (Erstwhile Corporation Bank), Mangaluru. Vidhan Bhavan Marg, Nariman Point,…

Asst.C.I.T., Bangalore vs. M/S Mphasis Limited, Bangalore

In the result appeal filed by revenue stands dismissed and appeal filed by assessee stands allowed as indicated hereinabove

ITA 429/BANG/2015[2010-11]Status: DisposedITAT Bangalore14 Jun 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 10ASection 143(3)Section 144C

…oses. 43. Ground No.9 is in respect of disallowance of depreciation on computer peripherals at 60% and restricting it to 15%. Admittedly, this issue stands settled by decision of Hon’ble Special Bench in case of DCIT vs Datacraft India Ltd. reported in (2010) 40 SOT 295. 44. We therefore direct the Ld.AO to grant depreciation on the computer peripherals at 60%. Accordingly this ground raised by assessee stands allowed. Ground No. 10 are in respect of the additional claims raised by assessee before the Ld. AO. 45. It has been submitted that DRP wrongly observed that assessee has not raised these claim by way of re…

Novartis India Ltd, Mumbai vs. DCIT Cir 7(1), Mumbai

Appeal stand partly allowed

ITA 3379/MUM/2009[2001-02]Status: HeardITAT Mumbai30 Apr 2021AY 2001-02

For Appellant: Shri Jehangir D. Mistry (Ld. SrFor Respondent: Shri Salil Mishra-CIT DR and Shri Tharian Oommen-Ld. Sr. DR

Section 115JSection 143(3)

…omputer and its functions were integrated with the computer. This being the case, the assessee would be entitle for depreciation at the same rate as applicable to computer systems as held by Mumbai (Special Bench) of Tribunal in DCIT V/s Datacraft India Ltd. (40 SOT 295 09/07/2010). Hence, we would hold that the assessee was entitled for depreciation of 60% against this item. Ground No.11 stands allowed. 16. Income from House Property : 16.1 Upon perusal of Profit & Loss account, it transpired that assessee reduced expenditure by Rs.92.24 Lacs by way of recovery of cost of services rendered. The same was stated t…

Principal Commissioner of Income Tax - 5 vs. M/S Ncr Corporation (India) Pvt Ltd

Appeal is dismissed

ITA/254/2020HC Karnataka26 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143(1)Section 143(2)Section 260ASection 32(1)Section 37

…herefore, the decision relied upon by the revenue in DIEBOLD SYSTEMS PVT. LTD., supra has no application to the fact situation of the case. The tribunal by placing reliance on the decision of Bombay High Court in 'DCIT VS. DATA CRAFT INDIA LTD.,', (2010) 40 SOT 295 has held that so long as functions of the computers are performed with other functions and other 11 functions are dependant on the functions of the computer, ATMs are to be treated as computers and are entitled to higher rate of depreciation. It has further been held that computer is integral part of ATM machine and on the…

Commissioner of Income Tax-III vs. M/S. Onmobile Global Ltd

In the result, the matter is remitted to the Tribunal to

ITA/340/2014HC Karnataka18 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 10ASection 143(1)Section 143(3)Section 260Section 35DSection 80J

…boards work in conjunction and as part of computer servers and cannot be served as telecom equipment. In support of aforesaid finding, the Tribunal has relied the decision of 20 special bench of Mumbai Tribunal in DCIT Vs. DATA CRAFT INDIA LTD. (2010) 40 SOT 295 (MUM). Therefore, the Tribunal has rightly held that media resource boards cannot be treated as plant and machinery. The aforesaid finding cannot be termed as perverse. Thus, the fifth substantial question of law is also answered against the revenue and in favour of the assessee. 14. Now, we may deal with the second substantial questio…

Commissioner of Income Tax-III vs. M/S Ncr Corporation Pvt Ltd

In the result we do not find any merit in the appeal

ITA/242/2011HC Karnataka16 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 143(1)Section 143(2)Section 260Section 260A

…re, the decision relied upon by the revenue in DIEBOLD SYSTEMS PVT. LTD., supra has no application to the fact situation of the case. The tribunal by placing reliance on the decision of Bombay High Court in ‘DCIT VS. DATA CRAFT INDIA LTD.,’, (2010) 40 SOT 295 has held that so long as functions of the computers are performed with other functions 14 and other functions are dependant on the functions of the computer, ATMs are to be treated as computers and are entitled to higher rate of depreciation. It has further been held that computer is integral part of ATM machine and on the basis of…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. DCIT, CC-II, Chandigarh

In the result the captioned appeals of the assessee are

ITA 140/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh28 Apr 2020AY 2015-16

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019

Section 250(6)

…electronic function. That the function of the STBs is to receive input signals decode those signals and pass on to TV. He, in this respect has relied upon the decision of the ITAT (Special Bench) of the Tribunal in the case of “Data Craft India Ltd.” (2010) 40 SOT 295 (Mum.) (SB) ITAT), wherein it has been held that TV is not a computer. He has further submitted that a device can be said to be part of computer system when its functions depends upon computer. If it is independent of computer and it can function independently then it will not fall within the scope of the device that may be included in the term…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. DCIT, CC-II, Chandigarh

In the result the captioned appeals of the assessee are

ITA 139/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh28 Apr 2020AY 2012-13

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019

Section 250(6)

M/S Fastway Transmission (P) Ltd., Chandigarh vs. ACIT, Chandigarh

In the result the captioned appeals of the assessee are

ITA 547/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh28 Apr 2020AY 2013-14

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019

Section 250(6)

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)

…ation are done by the ATM and the software used in the ATM is also the same software which is used in the computer. We also find that similar issue has been addressed by the Special Bench of Mumbai Tribunal in the case ofDy. CIT v. Datacraft India Ltd. [2010] 40 SOT 295 wherein the definition of 'computer' given by the Information Technology ITA Nos.2126 &27 /2019 :- 6 -: Act, 2000 has been discussed and it has been held that the computer is to perform logical, arithmetical and memory functions on data etc and it is not only the equipment which perform such functions that could be called as computer but includ…

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)

ACIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are allowed

ITA 207/KOL/2018[2010-11]Status: DisposedITAT Kolkata26 Feb 2020AY 2010-11

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri Sanjay Paul, Addl. CIT (DR)For Respondent: ShriSoumen Adak, FCA, Shri Aashish Podder, ACA &Shri Prashant

Section 143(3)Section 92C

…ce in this regard is placed on the M/s Vesuvius India Ltd. ITA Nos.1333&1289/Kol/2017 ITA Nos.206 & 207/Kol/2018 Assessment Years: 2008-09, 2009-10 & 2010-11 decision of Special bench of Hon’ble Mumbai ITAT in the case of DCIT vs. Datacraft India Ltd. (2010) 40 SOT 295 (Mumbai) (SB) wherein it has been that the computer, in common sense and as a popularly understood, refers to any electronic or other high speed data processing device which performs ‘logical, arithmetic and memory functions on data’ and includes all input and output devices which are connected to or related to it. In order to determine whether a…