ITO v. Samiran Majumdar

98 ITD 119Income Tax Appellate Tribunal2006#1480 most cited

What is ITO v. Samiran Majumdar authority for?

Computer peripherals and accessories, including printers, scanners, servers, UPS, and LAN/WAN, are considered an integral part of a computer system and are eligible for depreciation at the higher rate of 60%.

77

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2026.

Also referred to as

ITO v. Samiran Majumdar · Samiran Majumdar · section 32 · computer depreciation · 60% depreciation · computer peripherals · printers scanners depreciation · servers depreciation · UPS depreciation · LAN WAN depreciation · integral part computer system

Also reported as

133 TTJ 377280 ITR 74

Issues it is cited on

section 32(1)(iia)right to receivesection 194hsection 135csr expenditureretrospective amendmentadditional depreciationsection 32(1)computer softwaremercantile system of accountingsection 32assessee in default

Judgments citing ITO v. Samiran Majumdar

Hcl Technologies Ltd., New Delhi vs. ACIT, New Delhi

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…CIT vs BSES Yamuna Powers Ltd.: ITA No. 1267/2010 (Del.) CIT vs Orient Ceramics and Inds Ltd.: 65 & 66 of 2011 (Del.) (HC) ITA Nos.- 5624/del/2010 & 5465/Del/2011 HCL Technologies Ltd. DCIT vs Data craft India Ltd.: 133 TTJ 377 (SB) ITO Vs Samiran Majumdar: 98 ITD 119 (Kol.) Container Corporation of India vs. ACIT: ITA No. 2851 & 3680/D/07 ACIT vs. Cincom Systems India: [ITA No. 1534 Delhi of 2008, dated 13-4-2009 (Delhi ITAT) ACIT vs. Cargo Motors (P) Ltd: ITA No. 2900/D/08 ACIT vs. Citi Corp Maruti Financial Ltd: ITA No. 3749 & 3750/D/08 Climate Systems India Ltd. vs. ACIT: ITA No. 1698/D/08 Expeditors Intern…

Hcl Technologies Ltd, New Delhi vs. ACIT, New Delhi

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…CIT vs BSES Yamuna Powers Ltd.: ITA No. 1267/2010 (Del.) CIT vs Orient Ceramics and Inds Ltd.: 65 & 66 of 2011 (Del.) (HC) ITA Nos.- 5624/del/2010 & 5465/Del/2011 HCL Technologies Ltd. DCIT vs Data craft India Ltd.: 133 TTJ 377 (SB) ITO Vs Samiran Majumdar: 98 ITD 119 (Kol.) Container Corporation of India vs. ACIT: ITA No. 2851 & 3680/D/07 ACIT vs. Cincom Systems India: [ITA No. 1534 Delhi of 2008, dated 13-4-2009 (Delhi ITAT) ACIT vs. Cargo Motors (P) Ltd: ITA No. 2900/D/08 ACIT vs. Citi Corp Maruti Financial Ltd: ITA No. 3749 & 3750/D/08 Climate Systems India Ltd. vs. ACIT: ITA No. 1698/D/08 Expeditors Intern…

The DCIT, Circle-1(1)(1), Vadodara vs. M/S. Gujarat Infra Pipes Pvt. Ltd., Vadodara

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

ITA 987/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri Ashok Kumar Suthar, Sr.DR
Section 143(3)Section 40A(3)Section 43BSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos. 813 & 987/Ahd/2017 Assessment Year: 2013-14 M/s.Gujarat Infrapipes Pvt. Vs. The Dy.CIT, Circle(1)(1), Ltd. Vadodara Plot No.89, GIDC Estate POR, Ramangamdi Vadodara - 391 243 PAN: AABCG 0795 J The Dy.CIT, Circle(1)(1), Vs. M/s.Gujarat Infrapipes Pvt. Vadodara Ltd. Plot No.89, GIDC Estate POR, Ramangamdi Vadodara - 391 243 (Appellant) PAN: AABCG 0795 J (Respondent) Assessee by : Shri M.K. Patel, AR Revenue by : Shri Kamlesh Makwana, CIT-DR and Shri Ashok…

Gujarat Infrapipes Pvt. Ltd., Vadodara vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Vadodara

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

ITA 813/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri Ashok Kumar Suthar, Sr.DR
Section 143(3)Section 40A(3)Section 43BSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos. 813 & 987/Ahd/2017 Assessment Year: 2013-14 M/s.Gujarat Infrapipes Pvt. Vs. The Dy.CIT, Circle(1)(1), Ltd. Vadodara Plot No.89, GIDC Estate POR, Ramangamdi Vadodara - 391 243 PAN: AABCG 0795 J The Dy.CIT, Circle(1)(1), Vs. M/s.Gujarat Infrapipes Pvt. Vadodara Ltd. Plot No.89, GIDC Estate POR, Ramangamdi Vadodara - 391 243 (Appellant) PAN: AABCG 0795 J (Respondent) Assessee by : Shri M.K. Patel, AR Revenue by : Shri Kamlesh Makwana, CIT-DR and Shri Ashok…

Mahindra Holidays and Resorts India Ltd., Chennai vs. DCIT Ltu 1, Chennai

In the result the appeals of the assessee i

ITA 1012/CHNY/2019[2015-16]Status: DisposedITAT Chennai10 May 2023AY 2015-16

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…The proposition that all peripherals that function along with computer are classifiable as computer for the purpose of depreciation is supported by the following judicial precedents: Nestle India Ltd Vs DCIT - 111 TTJ 498 (Del) ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Koi) Bisquare Technologies (P) Ltd Vs ITO - 21 SOT 503 (Del) CIT Vs Orient Ceramics & Industries Ltd - 3 ITR (Trib) 246 (Del) Expediators International (India) P td Vs Addi.CIT - 118 TTJ 652 (Del) 6.3 Without prejudice, if the UPS are held as not forming part of the computer system they were entitled to depreciation @ 80% as energy saving devices…

DCIT Ltu-1, Chennai vs. Mahindra Holidays & Resorts (P) Ltd., Chennai

In the result the appeals of the assessee i

ITA 944/CHNY/2018[2013-14]Status: DisposedITAT Chennai10 May 2023AY 2013-14

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…The proposition that all peripherals that function along with computer are classifiable as computer for the purpose of depreciation is supported by the following judicial precedents: Nestle India Ltd Vs DCIT - 111 TTJ 498 (Del) ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Koi) Bisquare Technologies (P) Ltd Vs ITO - 21 SOT 503 (Del) CIT Vs Orient Ceramics & Industries Ltd - 3 ITR (Trib) 246 (Del) Expediators International (India) P td Vs Addi.CIT - 118 TTJ 652 (Del) 6.3 Without prejudice, if the UPS are held as not forming part of the computer system they were entitled to depreciation @ 80% as energy saving devices…

DCIT Ltu-1, Chennai vs. Mahindra Holidays & Resorts (P) Ltd., Chennai

In the result the appeals of the assessee i

ITA 943/CHNY/2018[2012-13]Status: DisposedITAT Chennai10 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…The proposition that all peripherals that function along with computer are classifiable as computer for the purpose of depreciation is supported by the following judicial precedents: Nestle India Ltd Vs DCIT - 111 TTJ 498 (Del) ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Koi) Bisquare Technologies (P) Ltd Vs ITO - 21 SOT 503 (Del) CIT Vs Orient Ceramics & Industries Ltd - 3 ITR (Trib) 246 (Del) Expediators International (India) P td Vs Addi.CIT - 118 TTJ 652 (Del) 6.3 Without prejudice, if the UPS are held as not forming part of the computer system they were entitled to depreciation @ 80% as energy saving devices…

DCIT Ltu-1, Chennai vs. Mahindra Holidays & Resorts (P) Ltd., Chennai

In the result the appeals of the assessee i

ITA 942/CHNY/2018[2011-12]Status: DisposedITAT Chennai10 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…The proposition that all peripherals that function along with computer are classifiable as computer for the purpose of depreciation is supported by the following judicial precedents: Nestle India Ltd Vs DCIT - 111 TTJ 498 (Del) ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Koi) Bisquare Technologies (P) Ltd Vs ITO - 21 SOT 503 (Del) CIT Vs Orient Ceramics & Industries Ltd - 3 ITR (Trib) 246 (Del) Expediators International (India) P td Vs Addi.CIT - 118 TTJ 652 (Del) 6.3 Without prejudice, if the UPS are held as not forming part of the computer system they were entitled to depreciation @ 80% as energy saving devices…

Mahindra Holidays & Resorts India Ltd., Chennai vs. DCIT (Ltu), Chennai

In the result the appeals of the assessee i

ITA 941/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 May 2023AY 2014-15

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…The proposition that all peripherals that function along with computer are classifiable as computer for the purpose of depreciation is supported by the following judicial precedents: Nestle India Ltd Vs DCIT - 111 TTJ 498 (Del) ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Koi) Bisquare Technologies (P) Ltd Vs ITO - 21 SOT 503 (Del) CIT Vs Orient Ceramics & Industries Ltd - 3 ITR (Trib) 246 (Del) Expediators International (India) P td Vs Addi.CIT - 118 TTJ 652 (Del) 6.3 Without prejudice, if the UPS are held as not forming part of the computer system they were entitled to depreciation @ 80% as energy saving devices…

Mahindra Holidays & Resorts India Ltd., Chennai vs. DCIT (Ltu), Chennai

In the result the appeals of the assessee i

ITA 940/CHNY/2018[2013-14]Status: DisposedITAT Chennai10 May 2023AY 2013-14

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…The proposition that all peripherals that function along with computer are classifiable as computer for the purpose of depreciation is supported by the following judicial precedents: Nestle India Ltd Vs DCIT - 111 TTJ 498 (Del) ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Koi) Bisquare Technologies (P) Ltd Vs ITO - 21 SOT 503 (Del) CIT Vs Orient Ceramics & Industries Ltd - 3 ITR (Trib) 246 (Del) Expediators International (India) P td Vs Addi.CIT - 118 TTJ 652 (Del) 6.3 Without prejudice, if the UPS are held as not forming part of the computer system they were entitled to depreciation @ 80% as energy saving devices…

Mahindra Holidays & Resorts India Ltd., Chennai vs. DCIT (Ltu), Chennai

In the result the appeals of the assessee i

ITA 939/CHNY/2018[2012-13]Status: DisposedITAT Chennai10 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…The proposition that all peripherals that function along with computer are classifiable as computer for the purpose of depreciation is supported by the following judicial precedents: Nestle India Ltd Vs DCIT - 111 TTJ 498 (Del) ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Koi) Bisquare Technologies (P) Ltd Vs ITO - 21 SOT 503 (Del) CIT Vs Orient Ceramics & Industries Ltd - 3 ITR (Trib) 246 (Del) Expediators International (India) P td Vs Addi.CIT - 118 TTJ 652 (Del) 6.3 Without prejudice, if the UPS are held as not forming part of the computer system they were entitled to depreciation @ 80% as energy saving devices…

Mahindra Holidays & Resorts India Ltd., Chennai vs. DCIT (Ltu), Chennai

In the result the appeals of the assessee i

ITA 938/CHNY/2018[2011-12]Status: DisposedITAT Chennai10 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…The proposition that all peripherals that function along with computer are classifiable as computer for the purpose of depreciation is supported by the following judicial precedents: Nestle India Ltd Vs DCIT - 111 TTJ 498 (Del) ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Koi) Bisquare Technologies (P) Ltd Vs ITO - 21 SOT 503 (Del) CIT Vs Orient Ceramics & Industries Ltd - 3 ITR (Trib) 246 (Del) Expediators International (India) P td Vs Addi.CIT - 118 TTJ 652 (Del) 6.3 Without prejudice, if the UPS are held as not forming part of the computer system they were entitled to depreciation @ 80% as energy saving devices…

DCIT Ltpu 1, Chennai vs. M/S Mahindra Holidays & Resorts (P) Ltd, Chennai

In the result the appeals of the assessee i

ITA 1089/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 May 2023AY 2014-15

Bench: Shri Mahavir Singh, Vp & Shri Arun Khodpia, Am आयकर अपील आयकर अपील संसंसंसं./Ita Nos.936 To 941/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1012/Chny/2019 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2009-2010 To 2015-2016) वष" M/S Mahindra Holidays & Resorts Ltd Vs The Dcit (Ltu), Chennai-600001 Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. & आयकर अपील आयकर अपील संसंसंसं./Ita Nos.942 To 944/Chny/2018 आयकर आयकर अपील अपील & आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./Ita Nos.1089/Chny/2018 अपील (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years:2011-2012 To 2014-2015) वष" The Dcit (Ltu), Chennai-600001 Vs M/S Mahindra Holidays & Resorts Ltd Mahindra Towers, 2Nd Floor, 17/18, Pattulos Road, Chennai-600002 Pan No. :Aaacm 6469 L (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" ..

Section 143(3)Section 147Section 148Section 32

…The proposition that all peripherals that function along with computer are classifiable as computer for the purpose of depreciation is supported by the following judicial precedents: Nestle India Ltd Vs DCIT - 111 TTJ 498 (Del) ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Koi) Bisquare Technologies (P) Ltd Vs ITO - 21 SOT 503 (Del) CIT Vs Orient Ceramics & Industries Ltd - 3 ITR (Trib) 246 (Del) Expediators International (India) P td Vs Addi.CIT - 118 TTJ 652 (Del) 6.3 Without prejudice, if the UPS are held as not forming part of the computer system they were entitled to depreciation @ 80% as energy saving devices…

M/S Harman Connected Services Corporation India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(2), Bangalore

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

ITA 1982/BANG/2018[2012-13]Status: DisposedITAT Bangalore12 Jan 2023AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…IT(A)") and the Tribunal. In fact, the Tribunal in its impugned order has observed as under :— "The issue involved in this appeal is covered by the decision of Coordinate Bench of the Tribunal as discussed below:- In the case of ITO v. Samiran Majumdar f20061 98 ITD 119 (Kol.), Income- tax Appellate Tribunal, Kolkata Bench "B", has taken a view that the printer and scanner are 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 Income-tax Appellate Tribunal, Delhi "F" Bench in the case of Expeditors International (India…

M/S Harman Connected Services Corporation India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(2), Bangalore

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

ITA 1981/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Jan 2023AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…IT(A)") and the Tribunal. In fact, the Tribunal in its impugned order has observed as under :— "The issue involved in this appeal is covered by the decision of Coordinate Bench of the Tribunal as discussed below:- In the case of ITO v. Samiran Majumdar f20061 98 ITD 119 (Kol.), Income- tax Appellate Tribunal, Kolkata Bench "B", has taken a view that the printer and scanner are 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 Income-tax Appellate Tribunal, Delhi "F" Bench in the case of Expeditors International (India…

M/S Harman Connected Services Corporation India Private Limited, Bangalore vs. Additional Commissioner of Income Tax Range-12, Bangalore

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

ITA 1980/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Jan 2023AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…IT(A)") and the Tribunal. In fact, the Tribunal in its impugned order has observed as under :— "The issue involved in this appeal is covered by the decision of Coordinate Bench of the Tribunal as discussed below:- In the case of ITO v. Samiran Majumdar f20061 98 ITD 119 (Kol.), Income- tax Appellate Tribunal, Kolkata Bench "B", has taken a view that the printer and scanner are 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 Income-tax Appellate Tribunal, Delhi "F" Bench in the case of Expeditors International (India…

Addi. CIT Special Range - 6, New Delhi vs. National Fertilizers Ltd., Noida

In the result appeal of the Revenue is dismissed

ITA 7966/DEL/2019[2016-17]Status: DisposedITAT Delhi06 Jan 2023AY 2016-17

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhary

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 115JSection 143(3)Section 145Section 36(1)Section 37(1)

…bunal in allowing the depreciation @ 60% on computer peripherals and accessories such as printers, scanners and server etc. In that case, the Tribunal had followed the decision of coordinate Bench of the Tribunal in the case of ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Kol.) and in the case of Expeditors International (India) (P) Ltd. (supra). 19. Respectfully following the aforesaid decision of the Hon’ble Delhi High Court confirming the Tribunal’s order, we uphold the order of the learned CIT(A) in 27 ITA.No.7966/Del./2019 National Fertilizers Ltd. accepting the assessee’s claim of depreciation @ 60% on UPS…

National Fertilizers Ltd., New Delhi vs. Addl. CIT, Range- 18, New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1148/DEL/2018[2011-12]Status: DisposedITAT Delhi02 Nov 2022AY 2011-12

Bench: Shri Anil Chaturvedia N D Shri Challa Nagendra Prasad

For Appellant: Shri Aman Garg, C. AFor Respondent: [CIT] – D. R
Section 43B

…bunal in allowing the depreciation @ 60% on computer peripherals and accessories such as printers, scanners and server etc. In that case, the Tribunal had followed the decision of coordinate Bench of the Tribunal in the case of ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Kol.) and in the case of Expeditors International (India) (P) Ltd. (supra). 19. Respectfully following the aforesaid decision of the Hon’ble Delhi High Court confirming the Tribunal’s order, we uphold the order of the learned CIT(A) in accepting the assessee’s claim of depreciation @ 60% on UPS and LAN/WAN. Thus, this ground No. 2 raised by the r…

ACIT, Circle- 17(2), New Delhi vs. National Fertilizers Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1041/DEL/2018[2011-12]Status: DisposedITAT Delhi02 Nov 2022AY 2011-12

Bench: Shri Anil Chaturvedia N D Shri Challa Nagendra Prasad

For Appellant: Shri Aman Garg, C. AFor Respondent: [CIT] – D. R
Section 43B

…bunal in allowing the depreciation @ 60% on computer peripherals and accessories such as printers, scanners and server etc. In that case, the Tribunal had followed the decision of coordinate Bench of the Tribunal in the case of ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Kol.) and in the case of Expeditors International (India) (P) Ltd. (supra). 19. Respectfully following the aforesaid decision of the Hon’ble Delhi High Court confirming the Tribunal’s order, we uphold the order of the learned CIT(A) in accepting the assessee’s claim of depreciation @ 60% on UPS and LAN/WAN. Thus, this ground No. 2 raised by the r…

Nxp India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-5(1)(1), Bangalore

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

ITA 264/BANG/2021[2016-17]Status: DisposedITAT Bangalore13 Sept 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)Section 234BSection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.264/Bang/2021 Assessment year : 2016-17 NXP India Pvt.Ltd. Vs. The Deputy Commissioner (Successor of NXP Semiconductors of Income Tax, India P. Ltd.), Circle 5(1)(1), Ground Floor, Manyatta Tech Park, Bangalore. Green Heart Phase III, Nagawara, Bengaluru – 560 045 PAN: AADCP 9454H APPELLANT RESPONDENT Appellant by : Shri Vikram Vijayaraghavan, Advocate Respondent by : Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.09.2022 Date of Pronouncem…