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

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 3765/DEL/2015[2008-09]Status: DisposedITAT Delhi15 Feb 2019AY 2008-09

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…

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

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

ITA 3812/DEL/2015[2009-10]Status: DisposedITAT Delhi07 Jan 2019AY 2009-10

Bench: Sh. R.K. Panda & Sh. Sudhanshu Srivastavaassessment Year: 2009-10 Dcit Oxigen Services India Pvt. Vs Circle 19 (1) Ltd. Unit No.31, Tribhuvan New Delhi Complex, Ishwar Nagar, New Friends Colony, New Delhi -110065 Pan : Aabci1405K (Appellant) (Respondent)

Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2009-10 DCIT Oxigen Services India Pvt. Vs Circle 19 (1) Ltd. Unit No.31, Tribhuvan New Delhi Complex, Ishwar Nagar, New Friends Colony, New Delhi -110065 PAN : AABCI1405K (APPELLANT) (RESPONDENT) Appellant by Sh. Rinku Singh, Sr. DR Respondent by Sh. Satyam Sethi, Advocate Date of hearing: 26/12/2018 Date of Pronouncement: 07/01/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the revenue is directed against the order dated 09.03.2015 pa…

JCIT, Rang-2, Kota vs. Chambal Fertilisers and Chemicals Limited, Kota

In the result, respective grounds of appeal are allowed for statistical purposes

ITA 575/JPR/2015[2011-12]Status: DisposedITAT Jaipur17 Oct 2018AY 2011-12
For Appellant: Shri Percy Pardiwala (Adv.)For Respondent: Shri Varinder Mehta (CIT)
Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 461/JP/2015 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke M/s Chambal Fertilisers & The JCIT, Vs. Chemicals Limited, Range-2, District- Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACC 9762 A vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 575/JP/2015 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke The ACIT, M/s Chambal Fertilise…

Chambal Fertilisers and Chemicals Limited, Kota vs. JCIT, Kota

In the result, respective grounds of appeal are allowed for statistical purposes

ITA 461/JPR/2015[2011-12]Status: DisposedITAT Jaipur17 Oct 2018AY 2011-12
For Appellant: Shri Percy Pardiwala (Adv.)For Respondent: Shri Varinder Mehta (CIT)
Section 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 461/JP/2015 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke M/s Chambal Fertilisers & The JCIT, Vs. Chemicals Limited, Range-2, District- Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACC 9762 A vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 575/JP/2015 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke The ACIT, M/s Chambal Fertilise…

Khandwala Securities Ltd, Mumbai vs. ITO 4(3)(2), Mumbai

ITA 3100/MUM/2011[2006-07]Status: DisposedITAT Mumbai03 Aug 2018AY 2006-07

Bench: Shri R. C. Sharma, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 3100/Mum/2011 (निर्धारणवर्ा / Assessment Year: 2006-07)

For Appellant: Shri V. M. Chavda, ARFor Respondent: Shri V. Justin, DR
Section 143(1)Section 143(3)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI R. C. SHARMA, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 3100/Mum/2011 (निर्धारणवर्ा / Assessment Year: 2006-07) Khandwala Securities Ltd. ITO- 4(3)(2) बिधम/ Ground Floor, VikasBldg, AayakarBhavan, M.K. Green Street Fort, Road, Vs. Mumbai-400023. Mumbai-400020 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AAACK2214P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri V. M. Chavda, AR प्रत्यथीकीओरसे/Respondentby : Shri V. Justin, DR सुनवाईकीतारीख/ : 27/07/2018 Date of Hearing घोषणाकीतारीख / : 03/08/2018 Date of Pronou…

DCIT, Cir-5, Kolkata vs. M/S Ace Glass Containers Ltd., Kolkata

In the result, the both these appeals of the revenue are dismissed

ITA 1432/KOL/2014[2003-2004]Status: DisposedITAT Kolkata27 Jun 2018AY 2003-2004

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri S.S. Viswanethra Ravi, Jm ] I.T.A Nos. 1431&1432/Kol/2014 Assessment Years : 2001-02 & 2003-04 Acit, Circle-5 (2), Kolkata. -Vs- M/S Hindusthan National Glass & Industries Ltd. (Formerly Known Ace Glass Containers Ltd.) [Pan: Aadca 4384 P] (Appellant) (Respondent)

For Appellant: Shri P.K. Srihari, CITFor Respondent: Shri D.S.Damle, FCA
Section 250

…ters and UPS/inventories i.e. computer accessories. 9 M/s Hindustan National Glass & Industries Ltd. A.Yrs.2001-02&2003-04 19. The Ld. CIT(A) followed the proposition of law laid down by the ITAT, Kolkata Benches in the case of ITO vs. Samiran Majumdar in 98 ITD 119 and allowed 60% depreciation on these computer accessories. We see no infirmity in the same. Hence we uphold the same and dismiss the grounds of appeal. 20. Ground no. 3 is against the deletion of disallowance of bad debts. The assessee has written off bad debts during the year. This issue is adjudicated at para 14 of the Ld. CIT(A) wherein he he…

DCIT, Cir-5, Kolkata vs. M/S Ace Glass Containers Ltd., Kolkata

In the result, the both these appeals of the revenue are dismissed

ITA 1431/KOL/2014[2001-02]Status: DisposedITAT Kolkata27 Jun 2018AY 2001-02

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri S.S. Viswanethra Ravi, Jm ] I.T.A Nos. 1431&1432/Kol/2014 Assessment Years : 2001-02 & 2003-04 Acit, Circle-5 (2), Kolkata. -Vs- M/S Hindusthan National Glass & Industries Ltd. (Formerly Known Ace Glass Containers Ltd.) [Pan: Aadca 4384 P] (Appellant) (Respondent)

For Appellant: Shri P.K. Srihari, CITFor Respondent: Shri D.S.Damle, FCA
Section 250

…ters and UPS/inventories i.e. computer accessories. 9 M/s Hindustan National Glass & Industries Ltd. A.Yrs.2001-02&2003-04 19. The Ld. CIT(A) followed the proposition of law laid down by the ITAT, Kolkata Benches in the case of ITO vs. Samiran Majumdar in 98 ITD 119 and allowed 60% depreciation on these computer accessories. We see no infirmity in the same. Hence we uphold the same and dismiss the grounds of appeal. 20. Ground no. 3 is against the deletion of disallowance of bad debts. The assessee has written off bad debts during the year. This issue is adjudicated at para 14 of the Ld. CIT(A) wherein he he…

DCIT, Cir-8(1), Kolkata vs. M/S Khadimindia Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 108/KOL/2017[2012-13]Status: DisposedITAT Kolkata04 Apr 2018AY 2012-13

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2012-13 Dcit, Circle-8(1), V/S. M/S Khadim India Ltd., Aayakar Bhawan, 5Th 6, Kankaria Estate, Little Floor, P-7, Chowringhee Russel Street,Kolakta-71 Sq. Kolkta-69 [Pan No.Aabck 3341 A] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Arindam Bhattacherjee, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Subash Agarwala, Advocate ""यथ" क" ओर से/By Respondent 27-02-2018 सुनवाई क" तार"ख/Date Of Hearing 04-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-3, Kolkata Dated 30.11.2016. Assessment Was Framed By Dcit, Circle-8(1),, Kolkata U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 20.03.2015 For Assessment Year 2012-13. Grounds Of Appeal Raised By The Revenue Read As Follows:- “1. Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs.34,72,493/- On Account Of Disallowance Of Expenditure Under The Head Of Stamp Duty & Registration Charges. 2. Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs.10,94,854/-On Account Of Disallowance Of Claim Of Depreciation At The Rate Of 60% On Asset Namely Scanner & Router. 3. That The Appellant Reserves The Right To Amend, Alter Or Add To Any Ground(S) Of Appeal Before Or At The Time Of Hearing Of The Appeal.”

Section 143(3)

…. form integral part of the computer system, UPS will also be an integral part of the computer system, entitled for deduction of depreciation at the-rate of 60 per cent. Similarly the Kolkata Bench in the case of Income Tax Officer Vs. Samiran Majumdar (2006) 98 ITD 119, held that the printer and scanner are integral part of the computer system and, therefore, entitled to higher rate of depreciation @ 60 per cent. ITA No.108/Kol/2017 A.Y 2012-13 DCIT, Cir-8(1), Kol. Vs. M/s Khadim India Ltd. Page 5 A similar view was taken by the Delhi Bench in their decision in the case of Container Corporation of India Ltd. vs…

Asst.Commissioner of Income-Tax, Bangalore vs. M/S.Wep Solutions India Ltd, Bangalore

In the result, Revenue’s appeal for AY 2010-11 is dismissed

ITA 1311/BANG/2016[2010-2011]Status: DisposedITAT Bangalore10 Nov 2017AY 2010-2011

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri B.R. Ramesh, JCIT (D.R)For Respondent: Shri B. K. Manjunath, C.A
Section 143(1)Section 143(3)

…and peripherals’ to the assessee's computer system as they cannot be used without a computer. At paras 5, 6 and 10 of its aforesaid order, the co-ordinate bench, following the decisions of the ITAT, Kolkata Bench in the case of 5 CIT Vs. Samiran Majumdar in 98 ITD 119 (Kol) and of another co- reported in 45 taxmann.com 346 (Bang), dismissed revenue’s ground on this issue and thereby upheld the order of the learned CIT (Appeals) in allowing the assessee depreciation @ 60% on printers which were used as an integral part, i.e. as accessories and peripherals of the assessee's computer system. Respectfully follow…

Infosys Ltd., Bangalore vs. Addl.C.I.T, Bangalore

In the result, Revenue’s appeal for A

ITA 102/BANG/2013[2005-06]Status: DisposedITAT Bangalore10 Nov 2017AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri H.N. Khincha, C.AFor Respondent: Shri R. N. Parbat, CIT-III (D.R)
Section 143(3)Section 195Section 40Section 92ASection 92C

…eligible for depreciation @ 60% This decision of the ITAT, Delhi (SB) in the case of Amway India Enterprises (supra) has been 13 IT(TP)A Nos.102 & 233/Bang/2013 Infosys Limited 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…

Bmw India Private Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, the appeal is partly allowed for statistical purposes

ITA 1406/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Nov 2017AY 2010-11

Bench: Shri R.S. Syal & Shri K. Narasimha Charyassessment Year: 2010-11 Bmw India Private Ltd. Vs. Dcit 7Th Floor, Tower-B, Building Circle-1(1) No. 8, Dlf Cyber City, Phase Gurgaon Ii, Gurgaon Pan:Aabcb7140C (Applicant) (Respondent) Assessee By : Sh. Percy Pardiwala, Sr. Adv Department By : Sh. H.K. Choudhary, Cit-Dr Date Of Hearing : 08.11.2017 Date Of Pronouncement : 10.11.2017 Order Per R.S. Syal, Vp: This Appeal By The Assessee Emanates From The Final Assessment Order Dated 24.02.2015 Passed By The Assessing Officer (Ao) Under Section 143(3) Read With Section 144 C Of The Income-Tax Act, 1961

For Appellant: Sh. Percy Pardiwala, Sr. AdvFor Respondent: Sh. H.K. Choudhary, CIT-DR
Section 143(3)Section 144Section 92B(1)Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : I-2 : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 BMW India Private Ltd. Vs. DCIT 7th Floor, Tower-B, Building Circle-1(1) No. 8, DLF Cyber City, Phase Gurgaon II, Gurgaon PAN:AABCB7140C (Applicant) (Respondent) Assessee By : Sh. Percy Pardiwala, Sr. Adv Department By : Sh. H.K. Choudhary, CIT-DR Date of Hearing : 08.11.2017 Date of Pronouncement : 10.11.2017 ORDER PER R.S. SYAL, VP: This appeal by the assessee emanates from the final assessment order dated 24.02.2015 passed by the Asse…

DCIT 8(1), Mumbai vs. Blue Dart Express Ltd, Mumbai

In the result appeal of the Revenue is dismissed

ITA 4433/MUM/2014[2010-11]Status: DisposedITAT Mumbai29 Jun 2017AY 2010-11

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 2010-11 Assessment Year: 2009-10

For Appellant: Shri Dhanesh Bafna, A.RFor Respondent: Shri Suman Kumar, D.R

…s argued that the cargo scanners is the part and parcel of the computer and in this regard reliance placed upon the law settled by the Hon'ble ITAT Delhi Bench in case of CIT vs. BSES Yamuna Powers Ltd. in ITA No. 1267/2010 (Del) and ITO vs. Samiran Majumdhar 98 ITD 119 (Cal.) and ACIT vs. GE Capital Business Process Management Services Pvt. Ltd. in ITA No. 2887/Del/2011. We have gone through the case file carefully and perused the record. The matter of controversy is that whether the cargo scanners are integrated input output computer device or not. In this regard the matter of controversy has been already adjud…

Blue Dart Express Ltd, Mumbai vs. Jt CIT (OSD) RG 8(1), Mumbai

In the result appeal of the Revenue is dismissed

ITA 4153/MUM/2014[2010-11]Status: DisposedITAT Mumbai29 Jun 2017AY 2010-11

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 2010-11 Assessment Year: 2009-10

For Appellant: Shri Dhanesh Bafna, A.RFor Respondent: Shri Suman Kumar, D.R

…s argued that the cargo scanners is the part and parcel of the computer and in this regard reliance placed upon the law settled by the Hon'ble ITAT Delhi Bench in case of CIT vs. BSES Yamuna Powers Ltd. in ITA No. 1267/2010 (Del) and ITO vs. Samiran Majumdhar 98 ITD 119 (Cal.) and ACIT vs. GE Capital Business Process Management Services Pvt. Ltd. in ITA No. 2887/Del/2011. We have gone through the case file carefully and perused the record. The matter of controversy is that whether the cargo scanners are integrated input output computer device or not. In this regard the matter of controversy has been already adjud…

DCIT 8(1), Mumbai vs. Blue Dart Express Ltd, Mumbai

In the result appeal of the Revenue is dismissed

ITA 2004/MUM/2014[2009-10]Status: DisposedITAT Mumbai29 Jun 2017AY 2009-10

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 2010-11 Assessment Year: 2009-10

For Appellant: Shri Dhanesh Bafna, A.RFor Respondent: Shri Suman Kumar, D.R

…s argued that the cargo scanners is the part and parcel of the computer and in this regard reliance placed upon the law settled by the Hon'ble ITAT Delhi Bench in case of CIT vs. BSES Yamuna Powers Ltd. in ITA No. 1267/2010 (Del) and ITO vs. Samiran Majumdhar 98 ITD 119 (Cal.) and ACIT vs. GE Capital Business Process Management Services Pvt. Ltd. in ITA No. 2887/Del/2011. We have gone through the case file carefully and perused the record. The matter of controversy is that whether the cargo scanners are integrated input output computer device or not. In this regard the matter of controversy has been already adjud…

Blue Dart Exress Ltd, Mumbai vs. JCIT (OSD) RG 8(1), Mumbai

In the result appeal of the Revenue is dismissed

ITA 1949/MUM/2014[2009-10]Status: DisposedITAT Mumbai29 Jun 2017AY 2009-10

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 2010-11 Assessment Year: 2009-10

For Appellant: Shri Dhanesh Bafna, A.RFor Respondent: Shri Suman Kumar, D.R

…s argued that the cargo scanners is the part and parcel of the computer and in this regard reliance placed upon the law settled by the Hon'ble ITAT Delhi Bench in case of CIT vs. BSES Yamuna Powers Ltd. in ITA No. 1267/2010 (Del) and ITO vs. Samiran Majumdhar 98 ITD 119 (Cal.) and ACIT vs. GE Capital Business Process Management Services Pvt. Ltd. in ITA No. 2887/Del/2011. We have gone through the case file carefully and perused the record. The matter of controversy is that whether the cargo scanners are integrated input output computer device or not. In this regard the matter of controversy has been already adjud…

ACIT, New Delhi vs. M/S. Canon India Pvt. Ltd, Gurgaon

Appeal is partly allowed for statistical purpose

ITA 4358/DEL/2009[2003-04]Status: DisposedITAT Delhi15 Jun 2017AY 2003-04

Bench: Shri N. K. Saini & Smt Suchitra Kamble

Section 36(1)Section 36(2)Section 92CSection 92F

…- received in preceding years the CIT(A) allowed the same in favour of the assessee. In respect of claim of depreciation on certain computer accessories and peripherals the CIT(A) allowed the same in light of ITAT decisions in case of ITO Vs. Samiran Majumdar 280 ITR 74 & Container Corporation of India Ltd Vs. ACIT 2009 (30 SOT 284)(DEL). Interest charged u/s 234A, 234B, 234C & 234D was upheld by the CIT(A). Aggrieved by the said order of the CIT(A) the assessee and the Revenue both are in appeal. 5. The Ld. DR submitted that as relates to Ground No. 1 regarding relief of Rs. 95,25,303/- on account of TP adjustm…

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

…xcess depreciation @ 60%. The contention of the assessee has been that the said accessories cannot 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 6…

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)

…eals) “CIT(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 of the Tribunal as discussed below:- In the case of ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Kol.), ITAT Tata 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 ITAT, Delhi ‘F' Bench in the case of Expeditors International (India) (P) Ltd. Vs. Id. CIT reported in (2008) 118 TTJ 652 h…

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)

…) "CIT(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 of the Tribunal as discussed below:- In the case of ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Kol.), ITAT Tata 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 ITAT, Delhi “F” Bench in the case of Expeditors International (India) (P) Ltd. Vs. ld. CIT reported in (2008) 118 TTJ 652 h…

Sh. Devinder Singh Walia, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5836/DEL/2015[2009-10]Status: DisposedITAT Delhi09 Mar 2017AY 2009-10

Bench: Smt Diva Singh

Section 143(3)Section 154Section 36(1)

…rate of depreciation on these multifunctional computer based photocopiers. 6. That, the same has been accepted by the Income Tax Appellate Tribunal- Kolkata in the case of Income Tax Officer Vs Mr. Samiran Majumdar on 1 August 2005 Equivalent citations: 2006 280 ITR 74 Kol, (2006) 101 TTJ kol 501 This appeal preferred by the revenue is directed against the order passed by the Ld. CrT(a) dated 25-01-2005 for the asstt. Year 2001-02, that on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in fact and in law in deleting the disallowance of Rs. 3,70,628/- made on account of depreciation phot…