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.

Arcadia Share & Stock Brokers P.Ltd, Mumbai vs. Addl CIT RG 4(1), Mumbai

The appeal of the Revenue is dismissed

ITA 5871/MUM/2012[2009-10]Status: DisposedITAT Mumbai23 Mar 2016AY 2009-10

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2009-10 M/S Arcadia Share & Stock Addl. Cit, Brokers P. Ltd., Range-4(1), बनाम/ 328-329, Ninad Chs, Mumbai Vs. 1St Floor, Bldg. No. 7, Service Road, Near Bhavishya Nidhi Bhavan, Bandra (East), Mumbai-400051 Pan No. Aaaca4562G ("नधा"रती /Assessee) (राज"व /Revenue) Assessment Year-2010-11 M/S Arcadia Share & Stock Addl. Cit, Brokers P. Ltd., Range-4(1), बनाम/ 328-329, Ninad Chs, Mumbai Vs. 1St Floor, Bldg. No. 7, Service Road, Near Bhavishya Nidhi Bhavan, Bandra (East), Mumbai-400051 Pan No. Aaaca4562G ("नधा"रती /Assessee) (राज"व /Revenue) M/S Arcadia Share & Stock Brokers Pvt. Ltd.

Section 14A

…are & Stock Brokers Pvt. Ltd. on record, assertions made by the ld. respective counsel, if kept in juxtaposition and analyzed, we find that this issue is squarely covered in favour of the assessee by the ratio laid down in DCIT vs Datacraft India Ltd. (2010) 40 SOT 295 (Mum)(SB), DCIT vs BTA Cellcom Ltd. (ITA No.3658/Del./2011), M/s Weizmann Ltd. vs DCIT (ITA No.768, 742, 770/Mum/2012) order dated 31/10/2013, Expeditors International (India) Pvt. Ltd. vs Addl. CIT (2008) 118 TTJ 652 (Del.). In these cases, it has already been held that peripherals such as printers, scanners, NT server etc, are integral part of c…

DCIT, Bangalore vs. M/S Rambus Chip Technologies (India) Pvt. Ltd., Bangalore

In the result, the revenue’s appeal is dismissed and assessee’s appeal is partly allowed

ITA 61/BANG/2015[2009-10]Status: DisposedITAT Bangalore22 Jul 2015AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri Jason P.Boaz

For Appellant: Shri G.C.Srivastava, AdvocateFor Respondent: Dr.P.K.Srihari, Addl.CIT(DR)
Section 10ASection 115JSection 143(3)Section 234BSection 92C

…al part of IT(TP)A Nos.23 & 61/Bang/20115 M/s.Rambus Chit Technologies (India) Pvt. Ltd. Page 37 of 38 computers and are eligible for depreciation at the rate of 60%. b. ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Cal) c. DCIT vs. Datacraft India Ltd. (2010) 40 SOT 295 (Mumbai)(SB) d. Container Corporationof India Ltd. Vs. ACIT (2009) 30 SOT 284. The learned Departmental Representative, however, tried to distinguish the ‘Circuit Test Boards’ from ‘the accessories and peripherals of computers’ and submitted that they have independent functions as well and therefore they cannot be classified as ‘computers’ or ‘acc…

M/S Rambus Chip Technologies (India) Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the revenue’s appeal is dismissed and assessee’s appeal is partly allowed

ITA 23/BANG/2015[2009-10]Status: DisposedITAT Bangalore22 Jul 2015AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri Jason P.Boaz

For Appellant: Shri G.C.Srivastava, AdvocateFor Respondent: Dr.P.K.Srihari, Addl.CIT(DR)
Section 10ASection 115JSection 143(3)Section 234BSection 92C

…al part of IT(TP)A Nos.23 & 61/Bang/20115 M/s.Rambus Chit Technologies (India) Pvt. Ltd. Page 37 of 38 computers and are eligible for depreciation at the rate of 60%. b. ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Cal) c. DCIT vs. Datacraft India Ltd. (2010) 40 SOT 295 (Mumbai)(SB) d. Container Corporationof India Ltd. Vs. ACIT (2009) 30 SOT 284. The learned Departmental Representative, however, tried to distinguish the ‘Circuit Test Boards’ from ‘the accessories and peripherals of computers’ and submitted that they have independent functions as well and therefore they cannot be classified as ‘computers’ or ‘acc…

Joint Commissioner of Income Tax(Ltu), Bangalore vs. M/S State Bank of Mysore, Head Office, Bangalore

In the result, both the appeals are dismissed

ITA 1115/BANG/2014[2007-08]Status: DisposedITAT Bangalore29 May 2015AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri S. Radha Krishna, CIT-III(DR)For Respondent: Shri K.R. Vasudevan, Advocate
Section 143(3)Section 263

…assist in transmitting the data and the data packages to intended locations between computer networks. Reliance was placed by the appellant on the following judicial decisions:- ITA Nos.1115 & 1116/Bang/2014 Page 6 of 10 - DCIT Vs. Datacraft India Limited (40 SOT 295) (Mum ITAT) (SB) - ITO Vs. Samiran Majumdar (2006) 280 ITR (AT) 74 (Kolkata ITAT) - Container Corporation of India Ltd. Vs. ACIT (30 SOT 284) (Delhi ITAT) - DCIT Vs. Microsoft Corpn. India (P) Ltd. (139 TTJ 40) (Delhi ITAT) - Expeditors International India (P) Ltd. Vs. Addl.CIT (118 TTJ 652) (Delhi ITAT) - Haworth India (P) Ltd. Vs. DCIT (140 TTJ…

Commissioner of Income Tax vs. Agricultural Market Committee

ITTA/242/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN