Expeditors International (India) (P) Ltd. v. Addl.CIT

118 TTJ 652Income Tax Appellate Tribunal2008#1703 most cited

What is Expeditors International (India) (P) Ltd. v. Addl.CIT authority for?

Computer peripherals and accessories, such as printers, scanners, and Uninterruptible Power Supply (UPS) units, are considered an integral part of a computer system. Therefore, these items are eligible for the higher depreciation rate applicable to computers.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2010 to 2026.

Also referred to as

Expeditors International (India) (P) Ltd. v. Addl.CIT · 118 TTJ 652 · section 32 · section 32(1) · computer depreciation · higher depreciation rate · computer peripherals · printers · scanners · UPS · integral part of computer system

Issues it is cited on

section 32(1)(iia)section 135csr expenditureretrospective amendmentright to receivesection 194hadditional depreciationsection 32(1)mercantile system of accountingassessee in defaultsection 32section 145

Judgments citing Expeditors International (India) (P) Ltd. v. Addl.CIT

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 607/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…t of payments made by the assessee. As held by the Hon’ble Madras High Court in the case of Skycell Communications Ltd. & Anr. v. DCIT [(2001) 251 ITR 53 (Mad.)] and ITAT Delhi Bench in the case of Expeditors International (India) (P) Ltd. v. Addl.CIT [(2008) 118 TTJ 652 (ITAT-Delhi)] wherein mere payment of fees for use of standard facility provided to all those willing to pay for it does not ITA No.606/Coch/2010 & Ors. 26 M/s.Jeevan Telecasting Corporation Ltd. amount to the fees having been received for technical services. It was also held that the fact that the service provider had installed the sophisticated…

M/S Jeevan Telecasting Corpn Ltd, Cochin vs. ACIT, Cochin

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 606/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…t of payments made by the assessee. As held by the Hon’ble Madras High Court in the case of Skycell Communications Ltd. & Anr. v. DCIT [(2001) 251 ITR 53 (Mad.)] and ITAT Delhi Bench in the case of Expeditors International (India) (P) Ltd. v. Addl.CIT [(2008) 118 TTJ 652 (ITAT-Delhi)] wherein mere payment of fees for use of standard facility provided to all those willing to pay for it does not ITA No.606/Coch/2010 & Ors. 26 M/s.Jeevan Telecasting Corporation Ltd. amount to the fees having been received for technical services. It was also held that the fact that the service provider had installed the sophisticated…

DCIT, New Delhi vs. M/S. Everest Business Advisory India (P) Ltd., New Delhi

Appeal is dismissed

ITA 2562/DEL/2013[2008-09]Status: DisposedITAT Delhi13 Jun 2018AY 2008-09

Bench: Shri N. K. Saini & Ms Suchitra Kambledcit Vs Everest Business Advisory Circle-11(1), Room No. 312, India (P) Ltd. C. R. Building A/1/B-27, New Delhi Janakpuri New Delhi Aabce2871R (Appellant) (Respondent)

Section 133(6)Section 143(3)Section 14ASection 92C

…ced on the following judgments: • DCIT vs. Datacraft India Ltd. (Mumbai Special Bench ITAT in ITA No. 7462 and 754) • ACIT vs. Container Corporation of India Limited (2009-TIOL-195- ITAT-DEL) Delhi ITAT • Expeditors International India (P) Ltd. vs. Addl. CIT (118 TTJ 652) (Delhi Tribunal) • ACIT, Circle 3(1), New Delhi vs. Cincom System India Pvt. Ltd. (Delhi Tribunal in ITA No. 1534/Del/2008) • ACIT, Circle 3(1), New Delhi vs. Continental Carriers Pvt. Ltd. (Delhi Tribunal in ITA No. 2137/Del/2008) • ITO vs. Samiran Majumdar (280 ITR (AT) 74 Kolkata Tribunal) Reasons for decision: 12.3 The submission made by t…

DCIT, New Delhi vs. M/S. Engineering Projects India Ltd., New Delhi

In the result, the appeal of the Revenue for A

ITA 2650/DEL/2012[2004-05]Status: DisposedITAT Delhi26 May 2017AY 2004-05

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

Section 147

…nnot be used without computer and are integral part of the computer system and therefore, in view of the decisions of ITAT Kolkata Bench in ITO vs. Samiran Majumdar, 98 ITD 119, decision of ITAT Delhi Bench in Expeditors International (India) P. Ltd. vs. CIT, 118 TTJ 652 and of Hon’ble Delhi High Court in CIT vs. BSES Yamuna Powers Ltd., (2010) TIOL 636 and CIT vs. Orient Ceramics & Industries Ltd. (2011) TIOL 6, the said accessories, being part of the computer system, are entitled to depreciation at the higher rate of 60%. The ld. CIT(A) accepted the contention of the assessee and directed the AO to allow deprec…

M/S. Religare Finvest Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 2284/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Apr 2017AY 2008-09

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2008-09 Vs. Acit, Circle-15(1), New Delhi Religare Finvest Ltd., D-3, P3B, District Centre, Saket, New Delhi Pan : Aafcs6801H (Appellant) (Respondent) Appellant By Sh. Rohit Garg, Adv. & Ms. Tejasvi Jain, Ca Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 28.03.2017 Date Of Pronouncement 28.04.2017 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)-Xviii, New Delhi, Dated 28.02.2013, Raising The Following Grounds Of Appeal:

Section 28Section 36Section 37(1)Section 40A(2)(b)

…re integral part of the computer system and are to be treated as computer for the purpose of allowing higher rate of depreciation, i.e., 60%. 3.2 The ITAT, Delhi ‘F' Bench in the case of Expeditors International (India) (P) Ltd. Vs. Id. CIT reported in (2008) 118 TTJ 652 has held that peripherals such as printer, scanners, NT Server, etc. form integral part of the computer and the same, therefore, are eligible for depreciation at the rate of 60% as applicable to a computer. 4. Respectfully following the aforesaid decisions of the Coordinate Bench, we uphold the order of Id CIT(A) in allowing the depreciation at 6…

Mr. Sumit Dev, New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 6197/DEL/2013[2009-10]Status: DisposedITAT Delhi25 Apr 2017AY 2009-10

Bench: Shri R.K. Panda & Smt. Beena A. Pillai[Assessment Year: 2009-10]

For Appellant: Shri R.S. Ahuja, AdvFor Respondent: Smt. Bedobani Chaudhari, Sr. DR
Section 131Section 133(6)

…re integral part of the computer system and are to be treated as computer for the purpose of allowing higher rate of depreciation, i.e., 60%. 3.2 The ITAT, Delhi “F” Bench in the case of Expeditors International (India) (P) Ltd. Vs. ld. CIT reported in (2008) 118 TTJ 652 has held that peripherals such as printer, scanners, NT Server, etc. form integral part of the computer and the same, therefore, are eligible for depreciation at the rate of 60% as applicable to a computer. 4. Respectfully following the aforesaid decisions of the Coordinate Bench, we uphold the order of ld CIT(A) in allowing the depreciation at…

DCIT 8(2), Mumbai vs. Lotwin Online Lottery P.Ltd, Mumbai

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

ITA 6966/MUM/2013[2010-11]Status: DisposedITAT Mumbai03 Jan 2017AY 2010-11

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: NoneFor Respondent: Shri M.V. Rajguru,DR
Section 143(3)

…of the computer system and are to be treated as computer for the purpose of allowing higher rate of depreciation, i.e., 60 per cent. 3.2 The Income-tax Appellate Tribunal, Delhi "F" Bench in the case of Expeditors International (India) (P.) Ltd. v. CIT [2008] 118 TTJ 652 (Delhi) has held that peripherals such as printer, scanners, NT Server, etc., form integral part of the computer and the same, therefore, are eligible for depreciation at the rate of 60 per cent. as applicable to a computer. 4. Respectfully following the aforesaid decisions of the co-ordinate Bench, we uphold the order of the learned Commissioner…

ACIT, Gurgaon vs. Beekman Helix India Consulting India (P) Ltd., Gurgaon

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

ITA 1456/DEL/2012[2008-09]Status: DisposedITAT Delhi19 Oct 2016AY 2008-09

Bench: Shri G. D. Agrawal & Smt Suchitra Kambleita No.-2307/Del/2011 (Assessment Year 2007-08)

Section 14Section 14A

…DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G. D. AGRAWAL, VICE PRESIDENT AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.-2307/DEL/2011 (ASSESSMENT YEAR 2007-08) DCIT vs. Beekman Helix India Circle-2 (1) Consulting India (P) Ltd. Room No. 398B, C. R. Building 3rd Floor, Augusta Point, New Delhi Sesctor-53 Gurgaon AACCB8655R (APPELLANT) (RESPONDENT) I.T.A .No.-1456/DEL/2012 (ASSESSMENT YEAR 2007-08) ACIT vs. Beekman Helix India Circle-1 Consulting India (P) Ltd. Gurgaon 3rd Floor, Augusta Point, Sesctor-53 Gurgaon AACCB8655R (APPELLANT) (RESPONDENT) Appellant by Sh. S. K. Jain, SR. DR Respondent by Sh. C. S.…

DCIT, New Delhi vs. M/S. Beckman Helix Consulting Pvt. Ltd., New Delhi

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

ITA 2307/DEL/2011[2007-08]Status: DisposedITAT Delhi19 Oct 2016AY 2007-08

Bench: Shri G. D. Agrawal & Smt Suchitra Kambleita No.-2307/Del/2011 (Assessment Year 2007-08)

Section 14Section 14A

…DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G. D. AGRAWAL, VICE PRESIDENT AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.-2307/DEL/2011 (ASSESSMENT YEAR 2007-08) DCIT vs. Beekman Helix India Circle-2 (1) Consulting India (P) Ltd. Room No. 398B, C. R. Building 3rd Floor, Augusta Point, New Delhi Sesctor-53 Gurgaon AACCB8655R (APPELLANT) (RESPONDENT) I.T.A .No.-1456/DEL/2011 (ASSESSMENT YEAR 2007-08) ACIT vs. Beekman Helix India Circle-1 Consulting India (P) Ltd. Gurgaon 3rd Floor, Augusta Point, Sesctor-53 Gurgaon AACCB8655R (APPELLANT) (RESPONDENT) Appellant by Sh. S. K. Jain, SR. DR Respondent by Sh. C. S.…

ACIT, New Delhi vs. M/S. Timex Group India Ltd., New Delhi

ITA 259/DEL/2013[2006-07]Status: DisposedITAT Delhi21 Jun 2016AY 2006-07

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 2769/Del/2012 : Asstt. Year : 2004-05 Asstt. Commissioner Of Income Tax Vs M/S Timex Watches Ltd., Circle-16(1), 117, Ground Floor, World Trade New Delhi Centre, Babar Road, New Delhi-110001 (Appellant) (Respondent) Co No. 323/Del/2012 : Asstt. Year : 2004-05 M/S Timex Watches Ltd., Vs Asstt. Commissioner Of Income 117, Ground Floor, World Trade Tax, Circle-16(1), Centre, Babar Road, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaact0773C

For Appellant: Sh. K.M. Gupta, Adv. & Sh. Gautam Jain, CAFor Respondent: Sh. Hemant Gupta, Sr. DR

…& 259/Del/2013 Timex Watches Ltd. " DCIT v Datacraft India Ltd. (Mumbai Special Bench ITAT in ITA no. 7462 and 754) " ACIT Vs Container Corporation of India Limited (2009-TIOL-195-ITAT-DEL) -Delhi ITAT " Expeditors International India (P) Ltd. vs. Addl. CIT (118 TTJ 652) (Delhi Tribunal) " ACIT, Circle 3(1), New Delhi vs. Cincom System India Pvt. Ltd. (Delhi Tribunal in ITA No. 1534/Del/2008) " ACIT, Circle 3(1), New Delhi vs. Continental Carriers Pvt. Ltd. (Delhi Tribunal in ITA No. 2137/Del/2008) " ITO vs. Samiran Majumdar (280ITR (AT) 74 Kolkata Tribunal)" 45. The ld. CIT(A) after considering the submissions…

ACIT, New Delhi vs. M/S. Timex Group India Ltd., New Delhi

ITA 258/DEL/2013[2005-06]Status: DisposedITAT Delhi21 Jun 2016AY 2005-06

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 2769/Del/2012 : Asstt. Year : 2004-05 Asstt. Commissioner Of Income Tax Vs M/S Timex Watches Ltd., Circle-16(1), 117, Ground Floor, World Trade New Delhi Centre, Babar Road, New Delhi-110001 (Appellant) (Respondent) Co No. 323/Del/2012 : Asstt. Year : 2004-05 M/S Timex Watches Ltd., Vs Asstt. Commissioner Of Income 117, Ground Floor, World Trade Tax, Circle-16(1), Centre, Babar Road, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaact0773C

For Appellant: Sh. K.M. Gupta, Adv. & Sh. Gautam Jain, CAFor Respondent: Sh. Hemant Gupta, Sr. DR

…& 259/Del/2013 Timex Watches Ltd. " DCIT v Datacraft India Ltd. (Mumbai Special Bench ITAT in ITA no. 7462 and 754) " ACIT Vs Container Corporation of India Limited (2009-TIOL-195-ITAT-DEL) -Delhi ITAT " Expeditors International India (P) Ltd. vs. Addl. CIT (118 TTJ 652) (Delhi Tribunal) " ACIT, Circle 3(1), New Delhi vs. Cincom System India Pvt. Ltd. (Delhi Tribunal in ITA No. 1534/Del/2008) " ACIT, Circle 3(1), New Delhi vs. Continental Carriers Pvt. Ltd. (Delhi Tribunal in ITA No. 2137/Del/2008) " ITO vs. Samiran Majumdar (280ITR (AT) 74 Kolkata Tribunal)" 45. The ld. CIT(A) after considering the submissions…

ACIT, New Delhi vs. M/S. Timex Watches Ltd., New Delhi

ITA 2769/DEL/2012[2004-05]Status: DisposedITAT Delhi21 Jun 2016AY 2004-05

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 2769/Del/2012 : Asstt. Year : 2004-05 Asstt. Commissioner Of Income Tax Vs M/S Timex Watches Ltd., Circle-16(1), 117, Ground Floor, World Trade New Delhi Centre, Babar Road, New Delhi-110001 (Appellant) (Respondent) Co No. 323/Del/2012 : Asstt. Year : 2004-05 M/S Timex Watches Ltd., Vs Asstt. Commissioner Of Income 117, Ground Floor, World Trade Tax, Circle-16(1), Centre, Babar Road, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaact0773C

For Appellant: Sh. K.M. Gupta, Adv. & Sh. Gautam Jain, CAFor Respondent: Sh. Hemant Gupta, Sr. DR

…& 259/Del/2013 Timex Watches Ltd. " DCIT v Datacraft India Ltd. (Mumbai Special Bench ITAT in ITA no. 7462 and 754) " ACIT Vs Container Corporation of India Limited (2009-TIOL-195-ITAT-DEL) -Delhi ITAT " Expeditors International India (P) Ltd. vs. Addl. CIT (118 TTJ 652) (Delhi Tribunal) " ACIT, Circle 3(1), New Delhi vs. Cincom System India Pvt. Ltd. (Delhi Tribunal in ITA No. 1534/Del/2008) " ACIT, Circle 3(1), New Delhi vs. Continental Carriers Pvt. Ltd. (Delhi Tribunal in ITA No. 2137/Del/2008) " ITO vs. Samiran Majumdar (280ITR (AT) 74 Kolkata Tribunal)" 45. The ld. CIT(A) after considering the submissions…

Crisil Risk and Infrastructure Solutions Ltd, Mumbai vs. Asst CIT (OSD) 10(1), Mumbai

In the result, this appeal filed by the assessee is partly allowed

ITA 785/MUM/2014[2010-11]Status: DisposedITAT Mumbai25 May 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2010-11 Crisil Risk & Infrastructure Acit (Osd) 10(1) Solutions Ltd.,Formerly Known As Aayakar Bhavan बनाम/ Crisil Market Wire Ltd.,Crisil Mumbai-400020 Vs. House, Central Avenue Road, Hiranandani Business Park, Powai, Mumbai-400076 (Assessee) (Revenue) P.A. No.Aabcc4655M "नधा"रती क" ओर से / Assessee By Shri Aliasger Rampurawala & Ms. Anusha Singh (Ar) Ms. Sudha Chandran (Dr) राज"व क" ओर से / Revenue By 04/05/2016 सुनवाई क" तार"ख / Date Of Hearing : 25/05/2016 आदेश क" तार"ख /Date Of Order: आदेश / O R D E R Per Ashwani Taneja (): This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Mumbai- 22 {(In Short ‘Cit(A)’}, Dated 15.11.2013 Passed Against

Section 143(3)(ii)Section 28Section 36Section 36(1)Section 36(1)(vii)Section 36(2)Section 40

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,C,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2010-11 Crisil Risk and Infrastructure ACIT (OSD) 10(1) Solutions Ltd.,Formerly Known as Aayakar Bhavan बनाम/ Crisil Market Wire Ltd.,Crisil Mumbai-400020 Vs. House, Central Avenue Road, Hiranandani Business Park, Powai, Mumbai-400076 (Assessee) (Revenue) P.A. No.AABCC4655M "नधा"रती क" ओर से / Assessee by Shri Aliasger Rampurawala & Ms.…

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

…own 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 computer, therefore, eligible for depreciation at higher rate. Respectfully, following the ratio laid down in the aforesaid cases, we affirm the stand of the ld. Commissioner of Income Tax (Appeals). Finally, the appea…

DCIT, New Delhi vs. M/S. C.B. Richard Ellis South Asia Pvt. Ltd., New Delhi

In the result, both the appeals filed by the revenue are dismissed

ITA 775/DEL/2013[2008-09]Status: DisposedITAT Delhi07 Mar 2016AY 2008-09

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: S/Shri Gautam Jain and Piyush Kumar Kamal, AdvocatesFor Respondent: Shri B.R.R. Kumar, Senior DR
Section 143(1)Section 143(3)Section 14ASection 32Section 36(1)(ii)

…hat, printers and scanners are integral part of the computer and therefore, the same are also entitled for higher rate of deprecation i.e. 60%. Reliance was also placed in the following cases: a) 25 SOT 184 (Mum) Venture Infotek Global (P) Ltd. vs. DCIT b) 118 TTJ 652 (Del) Expeditors Inter. India (P) Ltd. vs. Addl. CIT c) ITA No. 1266/2010 (Del) CIT v. BSES Rajdhani Powers Ltd. d) 11 Taxmann.com 417 (Del) CIT vs. Orient Ceramics & Inds. Ltd. e) 118 TTJ 652 (Del) Expeditors International (India) (P) Ltd. vs. ld. CIT f) 136 TTJ 505 (Del) Birlasoft India Ltd. vs DCIT ITAT 18. We have considered the rival submis…

ACIT, New Delhi vs. M/S. Cb Richard Ellis South Asia Pvt. Ltd., New Delhi

In the result, both the appeals filed by the revenue are dismissed

ITA 709/DEL/2012[2007-08]Status: DisposedITAT Delhi07 Mar 2016AY 2007-08

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: S/Shri Gautam Jain and Piyush Kumar Kamal, AdvocatesFor Respondent: Shri B.R.R. Kumar, Senior DR
Section 143(1)Section 143(3)Section 14ASection 32Section 36(1)(ii)

…hat, printers and scanners are integral part of the computer and therefore, the same are also entitled for higher rate of deprecation i.e. 60%. Reliance was also placed in the following cases: a) 25 SOT 184 (Mum) Venture Infotek Global (P) Ltd. vs. DCIT b) 118 TTJ 652 (Del) Expeditors Inter. India (P) Ltd. vs. Addl. CIT c) ITA No. 1266/2010 (Del) CIT v. BSES Rajdhani Powers Ltd. d) 11 Taxmann.com 417 (Del) CIT vs. Orient Ceramics & Inds. Ltd. e) 118 TTJ 652 (Del) Expeditors International (India) (P) Ltd. vs. ld. CIT f) 136 TTJ 505 (Del) Birlasoft India Ltd. vs DCIT ITAT 18. We have considered the rival submis…

ITO(TDS) WD - 57(2), Kolkata. vs. Broadcast World Wide Ltd., Kolkata

In the result the appeals by the revenue are partly allowed for statistical purposes

ITA 99/KOL/2013[2008-2009]Status: DisposedITAT Kolkata03 Feb 2016AY 2008-2009

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am]

For Appellant: Shri R.P.Nag,JCIT, Sr.DRFor Respondent: None
Section 194CSection 194JSection 201(1)Section 9(1)

…vided by machines and not by intervention of human element and therefore the payment in question cannot be considered as FTS. The assessee also relied on the decision of the Hon’ble Delhi ITAT in the case of Expeditors International (India) Pvt.Ltd., Vs. ACIT 118 TTJ 652 (Delhi) and the decision of the Hon’ble Mumbai bench in the case of Pacific Internet (India) (P)Ltd vs ITO [2009] 27 SOT 524 (Mum) wherein it was held VSAT uplinking charges were not in the nature of fees for technical services and the same being not liable for deduction of tax at source, the disallowance made by the AO by invoking the provisions…

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

…wers Ltd. has held that computer accessories and peripherals form integral part of computers. For coming to this conclusion the Hon'ble Delhi High Court considered the decision of ITAT in the case of Expeditors Intl. (India) P. Ltd. Vs. CIT reported in (2008) 118 TTJ 652. The Special Bench of the Tribunal in the case of Datacraft India (supra) has held that ‘when a devise is used as part of the computer in its functions, then it would be termed as computer’. It was further held that ‘the predominant function of IT(TP)A Nos.23 & 61/Bang/20115 M/s.Rambus Chit Technologies (India) Pvt. Ltd. Page 38 of 38 the device…

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

…wers Ltd. has held that computer accessories and peripherals form integral part of computers. For coming to this conclusion the Hon'ble Delhi High Court considered the decision of ITAT in the case of Expeditors Intl. (India) P. Ltd. Vs. CIT reported in (2008) 118 TTJ 652. The Special Bench of the Tribunal in the case of Datacraft India (supra) has held that ‘when a devise is used as part of the computer in its functions, then it would be termed as computer’. It was further held that ‘the predominant function of IT(TP)A Nos.23 & 61/Bang/20115 M/s.Rambus Chit Technologies (India) Pvt. Ltd. Page 38 of 38 the device…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ , ACCOUNTANT MEMBER ITA Nos. 1115 & 1116/Bang/2014 Assessment years : 2007-08 to 2008-09 The Joint Commissioner of Vs. M/s. State Bank of Mysore, Income Tax (LTU), Head Office, Bangalore. Finance & Accounts Department, Bangalore. PAN: AACCS 0155P APPELLANT RESPONDENT Appellant by : Shri S. Radha Krishna, CIT-III(DR) Respondent by : Shri K.R. Vasudevan, Advocate Date of hearing : 26.05.2015 Date of Pronouncement : 29.05.2015 O R D E R Per N.V. Vasudevan, Judicial Member These are ap…