Dinamalar v. CIT

74 Taxmann.com 14High Court2016#9130 most cited

What is Dinamalar v. CIT authority for?

Depreciation on intangible assets like computer software is limited to 25% as per Section 32 of the Income Tax Act, and higher rates are contrary to the decision in Dinamalar v. CIT.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2024.

Also referred to as

Dinamalar v. CIT · Section 32 · Income Tax Act · depreciation on intangible assets · computer software · 60% depreciation claim · 25% depreciation limit · Madras High Court decision

Sections most often in play

Section 194JSection 32Section 9(1)(vi)Section 90(2)Section 40(a)(i)/(ia)Section 40(a)(i)Section 40(a)(ia)

Issues it is cited on

section 14(a)captive service providercopyrighted articlesection 32(1)(ii)section 90(2)section 194jsection 9(1)(vi)computer softwaresection 40(a)(i)section 234cfees for technical servicesinterest under section 234a

Judgments citing Dinamalar v. CIT

ACIT, Chennai vs. Johnson Lifts Pvt. Ltd., Chennai

In the result the appeal is partly allowed

ITA 47/CHNY/2024[2016-17]Status: DisposedITAT Chennai31 May 2024AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri Amitabh Shuklaआयकर अपील सं./Ita No.47/Chny/2024 & Ita No.48/Chny/2024 निर्धारण वर्ा /Assessment Year: 2016-17 & 2017-18

For Appellant: Shri R.Vijayaraghavan, AdvocateFor Respondent: Shri P.Sajit Kumar, JCIT
Section 32Section 36(1)(vii)Section 40Section 9

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री एबी टी. वकी, न्याययक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.47/Chny/2024 & ITA No.48/Chny/2024 निर्धारण वर्ा /Assessment Year: 2016-17 & 2017-18 The Asst. Commissioner of M/s.Johnson Lifts Pvt Ltd Income Tax, Vs. No.1, East main Road, Anna LTU Circle-1 Nagar Western, Extension, Chennai-34 Chennai-101 [PAN-AADCJ0838Q) (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलधर्थी की ओर से/ Assessee by : Shri R.Vijay…

Joint Commissioner of Income -Tax, Special Range - 6, Bangalore vs. M/S. Samsung R & D Institute India-Bangalore Private Limited, Bangalore

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 978/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 May 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

Joint Commissioner of Income-Tax, Special Range-6, Bangalore vs. M/S. Samsung R & D Institute India-Bangalore Private Limited, Bangalore

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 958/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 May 2024AY 2011-12

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

M/S. Samsung R & D Institute India Bangalore Private Limited, Bangalore vs. Deputy Commissioner of Income- Tax, Circle - 6(1)(1), Bangalore

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 1166/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 May 2024AY 2013-14

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

M/S. Samsung R & D Institute India Bangalore Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(1), Bangalore

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 1092/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 May 2024AY 2012-13

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

Joint Commissioner of Income Tax, Special Range - 6, Bangalore vs. M/S. Samsung R &D Institute India- Bangalore Private Limited, Bangalore

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

ITA 1046/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 May 2024AY 2013-14

Bench: Smt Beena Pillai & Shri Waseem Ahmed

For Appellant: Smt. Tanmayee RajkumarFor Respondent: Shri D.K. Mishra, CIT-DR
Section 234ASection 234BSection 234CSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix Building, The Joint / Deputy ITA/IT(TP)A Bagmane Commissioner of 2011-12 Nos. 1008, Constellation Income Tax, to 1092, 1166 & Business Park, Circle – 6(1)(1), 2014-15 484/Bang/2019 Outer Ring Road, Bangalore. Doddanekundi Circle, Marathahalli Post, Bangalore – 560 037. PAN: AAICS6290F M/s. Samsung R&D Institute India – Bangalore Pvt. Ltd., 2870, Phoenix The…

M/S. the Himalaya Drug Company, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle- 6(2)(1), Bengaluru

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

ITA 2434/BANG/2019[2015-16]Status: DisposedITAT Bangalore08 Dec 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2015-16

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 234B

…aracter of the asset, i.e., normal use for which these assets are meant to be used, would determine the character of asset. In this regard, ld. DR placed reliance on the decision rendered by the Hon’ble Madras High Court in the case of Dinamalar Vs ITO (2016) 74 Taxmann.com 14. The Ld DR submitted that the assessee before Hon'ble Madras High Court had classified certain assets such as Steel storage racks, ladders, Storage bins etc., as “Plant and Machinery” on the ground that they were used in factory premises. The claim so made by the assessee was rejected by the AO and the same has been affirmed by the High Cou…

ACIT, Chatrapatti vs. M/S. Chakiat Agencies Pvt. Ltd., Chennai

In the result, the appeals filed by the assessee are allowed and appeals filed by the Revenue are partly allowed for statistical purposes

ITA 3042/CHNY/2016[2013-14]Status: DisposedITAT Chennai27 Sept 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2981 & 2982/Mds/2016 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Shri Avijit Rakshit, JCIT

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2981 & 2982/Mds/2016 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/s Chakiat Agencies Pvt. Ltd., The Deputy Commissioner of No.40, Rajaji Salai, v. Income Tax / Income Tax Officer, Chennai - 600 001. Corporate Circle – 1(2) / (3), Chennai. PAN : AABCC 6281 F (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.3041 & 3042/Mds/20…

ACIT, Chatrapatti vs. M/S. Chakiat Agencies Pvt. Ltd., Chennai

In the result, the appeals filed by the assessee are allowed and appeals filed by the Revenue are partly allowed for statistical purposes

ITA 3041/CHNY/2016[2012-13]Status: DisposedITAT Chennai27 Sept 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2981 & 2982/Mds/2016 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Shri Avijit Rakshit, JCIT

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2981 & 2982/Mds/2016 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/s Chakiat Agencies Pvt. Ltd., The Deputy Commissioner of No.40, Rajaji Salai, v. Income Tax / Income Tax Officer, Chennai - 600 001. Corporate Circle – 1(2) / (3), Chennai. PAN : AABCC 6281 F (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.3041 & 3042/Mds/20…

M/S. Chakiat Agencies Pvt. Ltd., Chennai vs. ITO, Chennai

In the result, the appeals filed by the assessee are allowed and appeals filed by the Revenue are partly allowed for statistical purposes

ITA 2982/CHNY/2016[2013-14]Status: DisposedITAT Chennai27 Sept 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2981 & 2982/Mds/2016 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Shri Avijit Rakshit, JCIT

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2981 & 2982/Mds/2016 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/s Chakiat Agencies Pvt. Ltd., The Deputy Commissioner of No.40, Rajaji Salai, v. Income Tax / Income Tax Officer, Chennai - 600 001. Corporate Circle – 1(2) / (3), Chennai. PAN : AABCC 6281 F (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.3041 & 3042/Mds/20…

M/S. Chakiat Agencies Pvt. Ltd., Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee are allowed and appeals filed by the Revenue are partly allowed for statistical purposes

ITA 2981/CHNY/2016[2012-13]Status: DisposedITAT Chennai27 Sept 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2981 & 2982/Mds/2016 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Shri Avijit Rakshit, JCIT

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2981 & 2982/Mds/2016 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/s Chakiat Agencies Pvt. Ltd., The Deputy Commissioner of No.40, Rajaji Salai, v. Income Tax / Income Tax Officer, Chennai - 600 001. Corporate Circle – 1(2) / (3), Chennai. PAN : AABCC 6281 F (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.3041 & 3042/Mds/20…

M/S Samsung R & D Institute India Bangalore Private Limited, Bangalore vs. Addl C.I.T., Bangalore

In the result, the appeal of the Revenue is partly allowed for

ITA 55/BANG/2015[2009-10]Status: DisposedITAT Bangalore03 Mar 2017AY 2009-10

Bench: Shri A.K Garodiashri Laliet Kumarit(Tp)A No.55//Bang/2015 (Asst. Year 2009-10) M/S Samsung R&D Institute India Bangalore Pvt. Ltd., Bangalore. . Appellant Aaics 6290F. Vs. The Dy. Commissioner Of Income-Tax, Circle-6(1)(1), Bengaluru. . Respondent It(Tp)A No.60//Bang/2015 (Asst. Year 2009-10)

For Respondent: Shri Kapil Hirani, C.A Respondent by : Shri Neera Malhotra, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH, ‘B’, BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.55//Bang/2015 (Asst. Year 2009-10) M/s Samsung R&D Institute India Bangalore Pvt. Ltd., Bangalore. . Appellant AAICS 6290F. Vs. The Dy. Commissioner of Income-tax, Circle-6(1)(1), Bengaluru. . Respondent IT(TP)A No.60//Bang/2015 (Asst. Year 2009-10) The Dy. Commissioner of Income-tax, Circle-6(1)(1), Bengaluru. . Appellant Vs. M/s Samsung R&D Institute India Bangalore Pvt. Ltd., Bangalore. . Respondent Revenue by : Shri Kapil Hirani, C.A Responden…

Dinamalar v. CIT (74 Taxmann.com 14) — Cited in 12 Judgments | BharatTax