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

M/S Applied Materials India Private Limited, Bangalore vs. Income Tax Officer Ward-1(1)(1), Bangalore

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

ITA 3403/BANG/2018[2014-15]Status: DisposedITAT Bangalore08 Jun 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bangalore
Section 143(3)Section 92(1)Section 92ASection 92B(1)Section 92C

…60% as it applicable to ‘computers and computer software’. The ld AR placed reliance in this regard is placed on the following decisions:- i. Expeditors International (India) (P.) Ltd. v. ACIT ([2008] 118 TTJ 652 (Delhi)); ii. ITO v. Samiran Majumdar ([2006] 98 ITD 119 (Kolkata)); iii. CIT v. BSES Yamuna Powers Ltd. [2013] 358 ITR 47 (Delhi); iv. DCIT v. Datacraft India Ltd. ([2010] 133 TTJ 377 (Mumbai) (SB)); v. DCIT v. UAE Exchange & Financial Services Ltd. ([2016] 69 taxmann.com 84 (Bangalore - Trib.)); and vi. CIT v. Sony India (P.) Ltd. ([2012] 26 taxmann.com 237 (Delhi)). 46. The ld AR also submitted, with…

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

Appeal are dismissed

ITA 3698/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 145Section 14ASection 32Section 37(1)Section 40

…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

Appeal are dismissed

ITA 3697/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Sept 2021AY 2013-14

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 145Section 14ASection 32Section 37(1)Section 40

…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…

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

Appeal are dismissed

ITA 3438/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 145Section 14ASection 32Section 37(1)Section 40

…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…

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

Appeal are dismissed

ITA 3437/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Sept 2021AY 2013-14

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 145Section 14ASection 32Section 37(1)Section 40

…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…

M/S. National Fertilizers Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 3367/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Aug 2021AY 2012-13

Bench: Shri O.P. Kant & Shri K. Narasimha Charyassessment Year: 2012-13

For Appellant: Sh. Ved Jain, AdvocateFor Respondent: Sh. Gaurav Pundir, Sr. DR
Section 143(3)Section 145Section 14ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DLEHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. National Fertilizers Ltd., vs. DCIT, Central Circle 18(1), Core-111, Scope Complex, New Delhi. 7, Institutional Area, Lodhi Road, New Delhi. Assessment Year: 2012-13 DCIT, Central Circle 18(1), vs. M/s. National Fertilizers Ltd., New Delhi. Core-111, Scope Complex, 7, Institutional Area, Lodhi Road, New Delhi. PAN : AAACN0189N (Appellant) (Respondent) Assessee by : Sh. Ved Jain, Advocate Revenue by : Sh. Gaurav Pundir, Sr. DR Date…

The Pr Commissioner of Income Tax vs. M/S Mphasis Ltd

The appeal is dismissed accordingly

ITA/62/2018HC Karnataka24 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 10BSection 143(3)Section 144Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF FEBRUARY, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA I.T.A. NO.62/2018 BETWEEN: 1. THE PR.COMMISSIONER OF INCOME TAX-4, BMTC COMPLEX, KORAMANGALA, BENGALURU. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 12, BANGALORE. …APPELLANTS (BY SRI.E.I.SANMATHI, ADV.,) AND: M/S. MPHASIS LTD., BAGMANE WORLD TECHNOLOGY CENTRE, 1ST FLOOR, WING-A, WTC-3, K.R.PURAM, MARATHHALLI, OUTER RING ROAD, MAHADEVAPURA, BENG…

M/S. Ibm India Pvt. Ltd., Bengaluru vs. Assistant Commissioner of Income-Tax, Circle-4(1)(2), Bengaluru

In the result appeal filed by assessee stands partly allowed

ITA 725/BANG/2018[2013-14]Status: DisposedITAT Bangalore31 Jul 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Percy Pardiwala, Sr. Advocate along with Ajay Roti, C.AFor Respondent: Shri K.V Arvind, Advocate
Section 10ASection 143Section 143(3)Section 144C(1)Section 92C

…) (Delhi), it was held that ‘computer software’ is eligible for depreciation @ 60% This decision of the ITAT, Delhi (SB) in the case of Amway India Enterprises (supra) has been upheld by the Hon'ble High Court of Delhi. In DCIT Vs. Datacraft India Ltd. (2010) 133 TTJ 377 (Mum) (SB) wherein it was held that when a device is used as part of the computer in its functions, like routers, switches, etc., they are eligible for depreciation @ 60%. In the light of the discussion above, we hold that if the software expenses are treated as capital expenditure by the Assessing Officer, then depreciation is to be allowed ther…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. DCIT, CC-II, Chandigarh

In the result the captioned appeals of the assessee are

ITA 140/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh28 Apr 2020AY 2015-16

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…l device whose functions are similar to the computer because basically computer also responds to a specific set of instructions in a well defined manner. The Tribunal considered the decision of the IT AT, Calcutta Bench in the case of ITO vs. Simran Majumdar (98 ITD 119) wherein the Tribunal had considered the similar issue wherein depreciation at the rate of 60% was claimed on printers and scanners and it was held that they were eligible for depreciation at the rate of 60%. The Tribunal, however, held that the contentions of the assessee therein were not before the AO and therefore the issue was set aside to the…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. DCIT, CC-II, Chandigarh

In the result the captioned appeals of the assessee are

ITA 139/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh28 Apr 2020AY 2012-13

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…l device whose functions are similar to the computer because basically computer also responds to a specific set of instructions in a well defined manner. The Tribunal considered the decision of the IT AT, Calcutta Bench in the case of ITO vs. Simran Majumdar (98 ITD 119) wherein the Tribunal had considered the similar issue wherein depreciation at the rate of 60% was claimed on printers and scanners and it was held that they were eligible for depreciation at the rate of 60%. The Tribunal, however, held that the contentions of the assessee therein were not before the AO and therefore the issue was set aside to the…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. ACIT, Chandigarh

In the result the captioned appeals of the assessee are

ITA 547/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh28 Apr 2020AY 2013-14

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…l device whose functions are similar to the computer because basically computer also responds to a specific set of instructions in a well defined manner. The Tribunal considered the decision of the IT AT, Calcutta Bench in the case of ITO vs. Simran Majumdar (98 ITD 119) wherein the Tribunal had considered the similar issue wherein depreciation at the rate of 60% was claimed on printers and scanners and it was held that they were eligible for depreciation at the rate of 60%. The Tribunal, however, held that the contentions of the assessee therein were not before the AO and therefore the issue was set aside to the…

Smt. Puneetha @ Puneetha B. A vs. Sri. D. Ravi

The appeal is dismissed accordingly

RPFC/62/2018HC Karnataka28 Feb 2020

Bench: R DEVDAS

Section 10BSection 143(3)Section 144Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF FEBRUARY, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA I.T.A. NO.62/2018 BETWEEN: 1. THE PR.COMMISSIONER OF INCOME TAX-4, BMTC COMPLEX, KORAMANGALA, BENGALURU. 2. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 12, BANGALORE. …APPELLANTS (BY SRI.E.I.SANMATHI, ADV.,) AND: M/S. MPHASIS LTD., BAGMANE WORLD TECHNOLOGY CENTRE, 1ST FLOOR, WING-A, WTC-3, K.R.PURAM, MARATHHALLI, OUTER RING ROAD, MAHADEVAPURA, BENG…

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

…card readers, finger scan readers are Peripherals which are used as part of computers. In Income-tax Act under Rule 5 Appendix 1 w.r.t. 02.04.2005 it has allowed {60% of depreciation for computer software. Further in the case of Dy. CIT V. Datacraft India Ltd 133 TTJ 377 (Mumbai Special Bench) it is held that "peripherals of computers are also part of computers and are eligible for depreciation @ 60%". Following the above decision and in view of the clear mention of the depreciation for computer software at 31 ITA.NOs. 7091, 7092, 7284 & 6829/MUM/2014 M/s. Infrastructure Leasing & Financial Services Ltd., 60%, th…

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

…card readers, finger scan readers are Peripherals which are used as part of computers. In Income-tax Act under Rule 5 Appendix 1 w.r.t. 02.04.2005 it has allowed {60% of depreciation for computer software. Further in the case of Dy. CIT V. Datacraft India Ltd 133 TTJ 377 (Mumbai Special Bench) it is held that "peripherals of computers are also part of computers and are eligible for depreciation @ 60%". Following the above decision and in view of the clear mention of the depreciation for computer software at 31 ITA.NOs. 7091, 7092, 7284 & 6829/MUM/2014 M/s. Infrastructure Leasing & Financial Services Ltd., 60%, th…

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

…card readers, finger scan readers are Peripherals which are used as part of computers. In Income-tax Act under Rule 5 Appendix 1 w.r.t. 02.04.2005 it has allowed {60% of depreciation for computer software. Further in the case of Dy. CIT V. Datacraft India Ltd 133 TTJ 377 (Mumbai Special Bench) it is held that "peripherals of computers are also part of computers and are eligible for depreciation @ 60%". Following the above decision and in view of the clear mention of the depreciation for computer software at 31 ITA.NOs. 7091, 7092, 7284 & 6829/MUM/2014 M/s. Infrastructure Leasing & Financial Services Ltd., 60%, th…

The ACIT, Circle - 1, Rajahmundry vs. The Andhra Pradesh Paper Mills Ltd., Hyderabad

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 6/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

…computer is an integrated processing machine and cannot be seen as only a CPU. The ld. CIT(A) followed the decision of ITAT Hyderabad Bench in assessee’s own case and also the decision of the ITAT, Kolkata Bench in the case of ITO Vs. Samiran Majumdar [(2006) 98 ITD 119 (Kol.)]. 12 We have heard both the sides, perused the material placed on record. 13 The ld. CIT(A) allowed the appeal of the assessee following the order of the ITAT, Hyderabad Bench in assessee’s own case and also the decision of the ITAT, Kolkatta Bench in the case of Samiran Majumdar (supra). For the sake of clarity and convenience, we extract…

The ACIT, Circle - 1, Rajahmundry vs. The Andhra Pradesh Paper Mills Ltd., Hyderabad

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 5/VIZ/2014[2008-09]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

…computer is an integrated processing machine and cannot be seen as only a CPU. The ld. CIT(A) followed the decision of ITAT Hyderabad Bench in assessee’s own case and also the decision of the ITAT, Kolkata Bench in the case of ITO Vs. Samiran Majumdar [(2006) 98 ITD 119 (Kol.)]. 12 We have heard both the sides, perused the material placed on record. 13 The ld. CIT(A) allowed the appeal of the assessee following the order of the ITAT, Hyderabad Bench in assessee’s own case and also the decision of the ITAT, Kolkatta Bench in the case of Samiran Majumdar (supra). For the sake of clarity and convenience, we extract…

The ACIT, Circle - 1, Rajahmundry vs. The Andhra Pradesh Paper Mills Ltd., Hyderabad

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 4/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2007-08

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

…computer is an integrated processing machine and cannot be seen as only a CPU. The ld. CIT(A) followed the decision of ITAT Hyderabad Bench in assessee’s own case and also the decision of the ITAT, Kolkata Bench in the case of ITO Vs. Samiran Majumdar [(2006) 98 ITD 119 (Kol.)]. 12 We have heard both the sides, perused the material placed on record. 13 The ld. CIT(A) allowed the appeal of the assessee following the order of the ITAT, Hyderabad Bench in assessee’s own case and also the decision of the ITAT, Kolkatta Bench in the case of Samiran Majumdar (supra). For the sake of clarity and convenience, we extract…

Hindustan Field Services P.Ltd, Navi Mumbai vs. DCIT Cir 1(1)(2), Mumbai

In the result these ground No

ITA 4472/MUM/2016[2012-13]Status: DisposedITAT Mumbai18 Jun 2019AY 2012-13

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhhindustan Field Services Pvt. Ltd. Dcit Circle-1(1)(2), 8Th Floor, Dakshina, Plot No.2, Mumbai. Sector-11, Cbd Belapur, Navi Mumbai-400614. Vs. Pan: Aabch9517P Appellant Respondent Appellant By : Shri Hiro Rai (Ar) Respondent By : Shri M.K. Singh (Sr. Dr) Date Of Hearing : 30.04.2019 Date Of Pronouncement : 18.06.2019 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh; 1. This Appeal By Assessee Under Section 253 Of Income-Tax Act (‘Act’) Is Directed Against The Separate Orders Of Ld. Commissioner Of Income-Tax

For Appellant: Shri Hiro Rai (AR)For Respondent: Shri M.K. Singh (Sr. DR)
Section 143(3)Section 253Section 254(1)

…phones, Tablets as applicable rates to the computers. The Assessing Officer allowed depriciation @ 15% only. On the rate of depreciation, the ld. AR of the assessee relied upon the decision of Special Bench of Mumbai Tribunal in CIT vs. Datacraft India Ltd. (133 TTJ 377 (Mum. Trib.), decision of Hyderabad Tribunal in Ushodaya Enterprises Ltd. vs. ACIT (149 ITD 352 (Hyd-Trib). 4. It was canvassed by ld. AR for the assessee that the break-up of Mobiles and computers were never asked by Assessing Officer. The Assessing Officer acted in a manner which is not permissible under the Act. The 5 ITA No. 4472 Mum 201…

DCIT, New Delhi vs. M/S Oxigen Services India Pvt. Ltd., New Delhi

In the result both the appeals of the revenue are dismissed

ITA 3766/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Feb 2019AY 2010-11

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Smt NainaSoin Kapil, CIT DRFor Respondent: Sh SatyenSethi, Advocate
Section 14Section 143(3)

…without the computer and that is the reason why they are the parts of the computer system and entitled to depreciation at the higher rate of 60%. While referring to the decisions in the case of CIT vs. BSES Rajdhani Powers Ltd, ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Kolkata- Trib) and Expediters International (India) Private Limited vs. CIT she submitted that the computer accessories like printer, CPU, mouse, keyboard etc form part of computers; whereas the POS is neither a part of computer nor it’s periphery and it is patently a different machine which neither has a CPU, hard disk, motherboard, monitor or m…