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.

45

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 250Section 35DSection 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 mergersection 36(1)(viia)section 36(1)(vii)section 41(1)eligible businesssection 41section 260

Judgments citing DCIT v. Datacraft India Ltd.

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 206/KOL/2018[2009-10]Status: DisposedITAT Kolkata26 Feb 2020AY 2009-10

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…

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 1333/KOL/2017[2008-09]Status: DisposedITAT Kolkata26 Feb 2020AY 2008-09

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…

Vesuvius India Limited, Kolkata vs. Addl. CIT, Range - 10, Kolkata

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

ITA 1289/KOL/2017[2008-09]Status: DisposedITAT Kolkata26 Feb 2020AY 2008-09

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…

DCIT, Trivandrum vs. Asianet Satellite Communications Ltd, Trivandrum

In the result, both the appeals of the Revenue are dismissed

ITA 662/COCH/2019[2010-11]Status: DisposedITAT Cochin20 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…et top boxes and depreciation on modems claimed at 60% was allowed. 17. We have heard the rival submissions and perused the material on record. The Special Bench of the ITAT, Mumbai has held in the case of Dy.CIT vs. Data Craft ndia Ltd. reported in (2010) (40 SOT 295) that definition of computer should not be restricted to Central Processing Unit of the computer but should also extend to all input and output devices which support computer in the receipt of input on outflow and output to and from the computer. Further, in the following decision of High I.T.A. Nos. 661&662/Coch/2019 Courts and Tribunals, it h…

DCIT, Trivandrum vs. Asianet Satellite Communications Ltd, Trivandrum

In the result, both the appeals of the Revenue are dismissed

ITA 661/COCH/2019[2007-08]Status: DisposedITAT Cochin20 Feb 2020AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…et top boxes and depreciation on modems claimed at 60% was allowed. 17. We have heard the rival submissions and perused the material on record. The Special Bench of the ITAT, Mumbai has held in the case of Dy.CIT vs. Data Craft ndia Ltd. reported in (2010) (40 SOT 295) that definition of computer should not be restricted to Central Processing Unit of the computer but should also extend to all input and output devices which support computer in the receipt of input on outflow and output to and from the computer. Further, in the following decision of High I.T.A. Nos. 661&662/Coch/2019 Courts and Tribunals, it h…

Infrastructure Leasing & Financial Services Ltd, Mumbai vs. DCIT 10(1), Mumbai

In the result, appeals of the assessee as well as revenue are partly allowed as indicated above

ITA 7092/MUM/2014[2010-11]Status: DisposedITAT Mumbai30 Dec 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Shri Sandeep BhallaFor Respondent: Shri Awangshi Gimson
Section 10

…we find that depreciation on computer and peripheral as claimed by the assessee was allowed by the Ld.CIT(A) considering the submissions of the assessee and following the decision of the Special Bench of Mumbai in the case of the DCIT v. Datacraft India Ltd [133 TTJ 337] observing as under: - “15.3 I have considered the facts and circumstances of the case. The appellant had installed ERP accounting software for the business which is directly helpful for the appellant's conducting of the business. The appellant accounting purpose for the depreciation of the software as per Rule 5 Part D(i) w.r.t. 02.04.2005, 60%…

Infrastructure Leasing & Financial Services Ltd, Mumbai vs. DCIT 10(1), Mumbai

In the result, appeals of the assessee as well as revenue are partly allowed as indicated above

ITA 7091/MUM/2014[2011-12]Status: DisposedITAT Mumbai30 Dec 2019AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Shri Sandeep BhallaFor Respondent: Shri Awangshi Gimson
Section 10

…we find that depreciation on computer and peripheral as claimed by the assessee was allowed by the Ld.CIT(A) considering the submissions of the assessee and following the decision of the Special Bench of Mumbai in the case of the DCIT v. Datacraft India Ltd [133 TTJ 337] observing as under: - “15.3 I have considered the facts and circumstances of the case. The appellant had installed ERP accounting software for the business which is directly helpful for the appellant's conducting of the business. The appellant accounting purpose for the depreciation of the software as per Rule 5 Part D(i) w.r.t. 02.04.2005, 60%…

DCIT 10(1), Mumbai vs. Infrastructure Leasing & Financial Services Ltd, Mumbai

In the result, appeals of the assessee as well as revenue are partly allowed as indicated above

ITA 6829/MUM/2014[2011-12]Status: DisposedITAT Mumbai30 Dec 2019AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Shri Sandeep BhallaFor Respondent: Shri Awangshi Gimson
Section 10

…we find that depreciation on computer and peripheral as claimed by the assessee was allowed by the Ld.CIT(A) considering the submissions of the assessee and following the decision of the Special Bench of Mumbai in the case of the DCIT v. Datacraft India Ltd [133 TTJ 337] observing as under: - “15.3 I have considered the facts and circumstances of the case. The appellant had installed ERP accounting software for the business which is directly helpful for the appellant's conducting of the business. The appellant accounting purpose for the depreciation of the software as per Rule 5 Part D(i) w.r.t. 02.04.2005, 60%…

Roots Corporation Ltd, Mumbai vs. DCIT 1(3)(1)(Erstwhile DCIT 1(3)], Mumbai

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 5090/MUM/2017[2011-12]Status: DisposedITAT Mumbai03 May 2019AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri M.Balaganesh, Am Roots Corporation Ltd., Vs. Dcit1(3), Mumbai Flat No.13, Godrej & Boyce Complex, Vikhroli(E), Mumbai Pan/Gir No.Aaccr 6389 J (Appellant) .. (Respondent) Assessee By Shri Bhadresh K. Doshi, Ar Revenue By Shri D.G. Pansari, Sr.Ar Cit

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH MUMBAI BEFORE SHRI C.N. PRASAD, JM & SHRI M.BALAGANESH, AM Roots Corporation Ltd., Vs. DCIT1(3), Mumbai Flat No.13, Godrej and Boyce Complex, Vikhroli(E), Mumbai PAN/GIR No.AACCR 6389 J (Appellant) .. (Respondent) Assessee by Shri Bhadresh K. Doshi, AR Revenue by Shri D.G. Pansari, Sr.AR CIT Date of Hearing 11/04/2019 Date of Pronouncement 03/05/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.5090/Mum/2017 for A.Y.2011-2012 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-3, Mumbai in Appeal No.CIT(A)-3/DCIT-1(3)/IT-1…

The Dy. Commissioner of Income Tax, Circle-4(1)(1), Ahmedabad vs. M/S. Sterling Addlife India Ltd., Ahmedabad

In the result, both the grounds of appeal of the revenue are dismissed

ITA 1707/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad29 Aug 2018AY 2011-12
For Appellant: Shri Bhadresh GandhakwalaFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 143(2)Section 143(3)Section 14A

…7 to the Appendix-1 states that computer software means any computer program recorded on any disc, tape, performated, media or other information storage device. In this connection, we have noticed that Special Bench in the case of Datacraft India Ltd. (2010) 40 SOT 295 (Mum)(SB) held that any device when they are used along with computer and when their functions are integrated with the computer comes within the ambit of the expression computer. We have further noticed that the Co-ordinate Bench of the ITAT in the case of the assessee itself for assessment year 2010-11 on the identical issue and facts had decided…

Cinetech Entertainment India Private Limited, Mumbai vs. Income Tax Officer Ward-16(1)(1), Mumbai

In the result, this appeal filed by the assessee stands dismissed

ITA 4971/MUM/2017[2013-14]Status: DisposedITAT Mumbai05 Feb 2018AY 2013-14

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No.4971/Mum/2017 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Cinetech Entertainment India Pvt. Ito, Ward-16(1)(1), 4Th Floor, Aayakar Bhavan, Ltd. बनाम/ 27, Filmlab, Wall Bhatt Road, Mumbai-400 020 Vs. Goregaon (E), Mumbai-400 063 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaecc 3526 G (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Rakesh Joshi ""यथ" क" ओर से/Respondent By : Ms. N. Hemalatha

For Appellant: Shri Rakesh JoshiFor Respondent: Ms. N. Hemalatha

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.4971/Mum/2017 ("नधा"रण वष" / Assessment Year: 2013-14) M/s. Cinetech Entertainment India Pvt. ITO, Ward-16(1)(1), 4th Floor, Aayakar Bhavan, Ltd. बनाम/ 27, Filmlab, Wall Bhatt Road, Mumbai-400 020 Vs. Goregaon (E), Mumbai-400 063 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAECC 3526 G (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Rakesh Joshi ""यथ" क" ओर से/Respondent by :…

ACIT 14(2)(2), Mumbai vs. Orix Auto Infrastructure Servcies Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2106/MUM/2015[2010-11]Status: DisposedITAT Mumbai17 Jan 2017AY 2010-11

Bench: Shri Amit Shukla, Jm & Shri Ashwani Taneja, Am Acit-14(2)(2), Mumbai Vs. M/S Orix Auto Infrastructure Services Ltd., Plot No. 904, Marol Co-Op Industrial Estate Andheri-Kurla Road, Andheri– East, Mumbai – 400 059 Pan/Gir No. Aaaco2563P Appellant) .. Respondent)

Section 115JSection 143(3)Section 14ASection 36(1)(iii)

…printers were used for more than 180 days and @7.5% if it is used for less than 180 days though appellant claimed depreciation @30%. This issue was examined by ITAT Special Bench in ITAT Mumbai Special Bench in the case of DCIT vs. Datacraft India Ltd (2011) 9 ITR (Trib) 712 (Mum)(SB) wherein it is held that routers and switches and any electronic or high speedy 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 computer is part of computer, and hence, entitled to depreciation @60% and the same view is h…

Wockhardt Hospitals Ltd, Mumbai vs. Addl CIT RG 10(1), Mumbai

In the result appeal filed by the assessee company in ITA no

ITA 3002/MUM/2013[2009-10]Status: DisposedITAT Mumbai08 Aug 2016AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 805/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3002/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Wockhardt Hospitals Deputy Commissioner Of बनाम/ Ltd., Income Tax – Range 10(1), V. Wockhardt Towers, Aayakar Bhavan, Bandra-Kurla Complex, Mumbai-400 020 Bandra(E), Mumbai – 400051. "थायी लेखा सं./Pan : Aaacw3342G (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri S.K. Bepari D.R
Section 115JSection 36

…d. CIT(A) and submitted that UPS, printer, modem, switches and routers are integral part of the computer and entitled for depreciation @ 60%. The assessee company relied on the decision of ITAT, Mumbai Bench in the case of DCIT v. Datacraft India Ltd., [2010] 40 SOT 295 (Mum) and ITAT,Delhi in the case of ACIT v. Cnicom Systems India Private Limited in ITA no. 1543(Del)/2008 dated 13.04.2009. The ld. CIT(A) considered the submission ITA 805/M/11 & 3002/M/2013 8 of the assessee company and held that the assessee company is entitled to depreciation @ 60% on routers only , but however the items like UPS, cable, b…

Wockhardt Hospitals Ltd., Mumbai vs. DCIT 10(1), Mumbai

In the result appeal filed by the assessee company in ITA no

ITA 805/MUM/2011[2008-09]Status: DisposedITAT Mumbai08 Aug 2016AY 2008-09

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 805/Mum/2011 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3002/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Wockhardt Hospitals Deputy Commissioner Of बनाम/ Ltd., Income Tax – Range 10(1), V. Wockhardt Towers, Aayakar Bhavan, Bandra-Kurla Complex, Mumbai-400 020 Bandra(E), Mumbai – 400051. "थायी लेखा सं./Pan : Aaacw3342G (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri S.K. Bepari D.R
Section 115JSection 36

…d. CIT(A) and submitted that UPS, printer, modem, switches and routers are integral part of the computer and entitled for depreciation @ 60%. The assessee company relied on the decision of ITAT, Mumbai Bench in the case of DCIT v. Datacraft India Ltd., [2010] 40 SOT 295 (Mum) and ITAT,Delhi in the case of ACIT v. Cnicom Systems India Private Limited in ITA no. 1543(Del)/2008 dated 13.04.2009. The ld. CIT(A) considered the submission ITA 805/M/11 & 3002/M/2013 8 of the assessee company and held that the assessee company is entitled to depreciation @ 60% on routers only , but however the items like UPS, cable, b…

Addl CIT Cen Cir IX, Mumbai vs. Prism Cement Ltd, Mumbai

Appeals are disposed of in terms

ITA 8503/MUM/2010[2007-08]Status: DisposedITAT Mumbai16 May 2016AY 2007-08

Bench: Shri Joginder Singh & Shri Rajendra

Section 143(3)Section 147Section 35E

…hinery amounting to Rs.1,01,025/-. 13.1. Considering the totality of facts, we find that this issue is covered by the decision of the Tribunal in Macawber Engineering Systems (I)(P.)Ltd. vs ACIT (2012) 19 ITR (T) 302 and DCIT vs Datacraft India Ltd. (2010) 40 SOT 295 (Mumbai)(SB), thus, the Assessing Officer is directed to decide the issue in the light of the aforesaid decision and allow the assessee the depreciation on UPS at the rate of 60% in place of 15% restricted by the Revenue. 14. Ground no.4(b) has become infructuous, since, we have decided that the depreciation on UPS is to be allowed at the rate…

ACIT Cen Cir Cir-34, Mumbai vs. Prism Cement Ltd, Mumbai

Appeals are disposed of in terms

ITA 3859/MUM/2010[2006-07]Status: DisposedITAT Mumbai16 May 2016AY 2006-07

Bench: Shri Joginder Singh & Shri Rajendra

Section 143(3)Section 147Section 35E

…hinery amounting to Rs.1,01,025/-. 13.1. Considering the totality of facts, we find that this issue is covered by the decision of the Tribunal in Macawber Engineering Systems (I)(P.)Ltd. vs ACIT (2012) 19 ITR (T) 302 and DCIT vs Datacraft India Ltd. (2010) 40 SOT 295 (Mumbai)(SB), thus, the Assessing Officer is directed to decide the issue in the light of the aforesaid decision and allow the assessee the depreciation on UPS at the rate of 60% in place of 15% restricted by the Revenue. 14. Ground no.4(b) has become infructuous, since, we have decided that the depreciation on UPS is to be allowed at the rate…

DCIT Cen Cir 34, Mumbai vs. Prism Cement Ltd, Mumbai

Appeals are disposed of in terms

ITA 5751/MUM/2009[2005-06]Status: DisposedITAT Mumbai16 May 2016AY 2005-06

Bench: Shri Joginder Singh & Shri Rajendra

Section 143(3)Section 147Section 35E

…hinery amounting to Rs.1,01,025/-. 13.1. Considering the totality of facts, we find that this issue is covered by the decision of the Tribunal in Macawber Engineering Systems (I)(P.)Ltd. vs ACIT (2012) 19 ITR (T) 302 and DCIT vs Datacraft India Ltd. (2010) 40 SOT 295 (Mumbai)(SB), thus, the Assessing Officer is directed to decide the issue in the light of the aforesaid decision and allow the assessee the depreciation on UPS at the rate of 60% in place of 15% restricted by the Revenue. 14. Ground no.4(b) has become infructuous, since, we have decided that the depreciation on UPS is to be allowed at the rate…

Abn Amro Bank N.V., Kolkata vs. DDIT, International Taxation - 1(1), Kolkata

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

ITA 1738/KOL/2009[2005-2006]Status: DisposedITAT Kolkata13 Apr 2016AY 2005-2006

Bench: : Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri R.N. Bajroria, Sr. Adocate, ld.ARFor Respondent: Shri G. Mallikarjana, CIT, ld.DR
Section 143(3)Section 44C

….V C-AM 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 of DCIT vs Datacraft India Ltd reported in (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…

Star India P. Ltd, Mumbai vs. Addl CIT RG 11(1), Mumbai

ITA 4818/MUM/2010[2006-07]Status: DisposedITAT Mumbai01 Apr 2016AY 2006-07

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4818/M/10 ("नधा"रण वष" / Assessment Year: 2006-07) Star India Private Limited Additional Commissioner Of बनाम/ Star House, Off. Dr. E. Moses Income Tax – Range 11(1) Vs. Road, Mahalaxmi, Aayakar Bhavan, Mumbai 400011 Maharishi Karve Marg, Mumbai 400020

For Appellant: Shri Porus Kaka & Shri DiveshFor Respondent: Shri Sumit Kumar
Section 14A

…revenue has raised an objection on account of allowance of depreciation @ 60% on computer peripherals like rack, printer, port, routers, cord etc. This controversy has been decided by the Tribunal in case filed as DCIT Vs. Datacraft India Ltd. cited as (2011)9 ITR (Trib) 712 (Mumbai)(SB) and by the Hon’ble High Court of Delhi while the deciding the case of CIT Vs. BSES Rajdhani Powers Ltd. The plea which has been taken by the revenue is that the depreciation which has been allowed @ 60% and the value of the paper and other materials, is higher but the matter has been considered by the learned CIT(A) who allowed…

Addl CIT RG, Mumbai vs. Star India Ltd, Mumbai

ITA 4675/MUM/2010[2006-07]Status: DisposedITAT Mumbai01 Apr 2016AY 2006-07

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4818/M/10 ("नधा"रण वष" / Assessment Year: 2006-07) Star India Private Limited Additional Commissioner Of बनाम/ Star House, Off. Dr. E. Moses Income Tax – Range 11(1) Vs. Road, Mahalaxmi, Aayakar Bhavan, Mumbai 400011 Maharishi Karve Marg, Mumbai 400020

For Appellant: Shri Porus Kaka & Shri DiveshFor Respondent: Shri Sumit Kumar
Section 14A

…revenue has raised an objection on account of allowance of depreciation @ 60% on computer peripherals like rack, printer, port, routers, cord etc. This controversy has been decided by the Tribunal in case filed as DCIT Vs. Datacraft India Ltd. cited as (2011)9 ITR (Trib) 712 (Mumbai)(SB) and by the Hon’ble High Court of Delhi while the deciding the case of CIT Vs. BSES Rajdhani Powers Ltd. The plea which has been taken by the revenue is that the depreciation which has been allowed @ 60% and the value of the paper and other materials, is higher but the matter has been considered by the learned CIT(A) who allowed…