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 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)

…T(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 co- ordinate Bench of the Tribunal as discussed below : In the case of ITO v. Samiran Majumdar [2006] 98 ITD 119 (Kol.), Income-tax Appellate Tribunal Kolkata Bench "B", has taken a view that 3 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 per cent. 3.2 The Income-tax Appellate Tribunal, Delhi "F" Bench in the case of Expeditors Internation…

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

…(P) Ltd (ITA No 3465/Del/2009) iv. ACIT vs Fidelity Information Systems Co. India (P) Ltd (ITA No 2951 of 2009)(Delhi Tribunal) v. Expeditors International India Private Limited Vs. Addl. CIT [2008] 118 TTJ 652 (Delhi Tribunal) vi. ITO vs. Samiran Mjumdar (98 ITD 119) (Kolkata Tribunal) In light of the above, the Ld. AR submitted that the UPS purchased by the Assessee company form an integral part of the Computer block and are eligible for depreciation @60%. Accordingly, the depreciation claimed on UPS at the rate of 60% is in accordance with the law and the same should be sustained. 10. We have heard both th…

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

…(P) Ltd (ITA No 3465/Del/2009) iv. ACIT vs Fidelity Information Systems Co. India (P) Ltd (ITA No 2951 of 2009)(Delhi Tribunal) v. Expeditors International India Private Limited Vs. Addl. CIT [2008] 118 TTJ 652 (Delhi Tribunal) vi. ITO vs. Samiran Mjumdar (98 ITD 119) (Kolkata Tribunal) In light of the above, the Ld. AR submitted that the UPS purchased by the Assessee company form an integral part of the Computer block and are eligible for depreciation @60%. Accordingly, the depreciation claimed on UPS at the rate of 60% is in accordance with the law and the same should be sustained. 10. We have heard both th…

Star India Pvt.Ltd., Mumbai vs. Addl.C.I.T.-Range311(1), Mumbai

The appeal of the AO is dismissed

ITA 6332/MUM/2008[2003-2004]Status: DisposedITAT Mumbai20 May 2016AY 2003-2004
For Appellant: S/Shri Porus Kaka & Divesh ChawlaFor Respondent: Shri N.K. Chand-CIT
Section 143(3)Section 254(1)Section 92

…आयकर अपीलीय अिधकरण, मुंबई “केकेकेके” खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं सी एवं सी सी. एन सी एन एन. "साद एन "साद "साद,"याियक "साद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA/6332/Mum/2008,िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2003-04 वष" M/s. Star India Pvt. Ltd. ACIT, Range-11(1) Mumbai-400 020. Star House, Opp. Dr. E’Moses Road Vs. Mahalaxmi,Mumbai-4…

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)

…735/- on computer accessories. The AO has held that assessee is eligible for depreciation at 15% and not at the rate of 60%. It was stated that this issue is covered by the decision of Calcutta Bench of the tribunal in the case of ITO vs. Samiran Majumdar – 280 ITR 74 (AT) wherein it has been held that, 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. Add…

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)

…735/- on computer accessories. The AO has held that assessee is eligible for depreciation at 15% and not at the rate of 60%. It was stated that this issue is covered by the decision of Calcutta Bench of the tribunal in the case of ITO vs. Samiran Majumdar – 280 ITR 74 (AT) wherein it has been held that, 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. Add…

Cisco Systems Capital (India) Private Limited, Bangalore vs. Asst.C.I.T., Bangalore

The appeal of the assessee is partly allowed for statistical purposes

ITA 537/BANG/2015[2010-11]Status: DisposedITAT Bangalore17 Feb 2016AY 2010-11

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri Chavali S. Narayan, CAFor Respondent: Shri G.R.Reddy, CIT
Section 234B

…al 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 ITAT, 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 6 IT(TP)A No.537(B)/15 & SP No.58(B)/15 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…

DCIT, New Delhi vs. M/S Nortel Networks India Pvt. Ltd., Gurgaon

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

ITA 2751/DEL/2013[2005-06]Status: DisposedITAT Delhi11 Jan 2016AY 2005-06

Bench: Smt Diva Singh & Sh.O.P.Kant

Section 143(3)Section 32

…ipherals as - 'a device connected to a computer to provide communication (as input and output) or auxiliary functions (as additional storage) ". • The appellant placed reliance on following case laws: CIT v. BSES Rajdham Powers (Del); ITO vs Samiran Majumdar (98 ITD 119) Kol; ACIT vs Continental Carriers (P) Ltd (ITA No. 2137/Del/2008) (1TAT, Delhi); Mumbai DCIT vs Datacraft India Ltd (ITA Nos.7462 & 754/Mum/2007) (Special Bench, ITAT, Mumbai) 27.0 Finding: • In view of jurisdictional High Court's decision in case of C1T v. BSES Rajdhani Powers Limited, 1 hold that UPS, printers and scanner form integral part of…

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

…d that computer accessories and peripheral form an integral part of IT(TP)A Nos.23 & 61/Bang/20115 M/s.Rambus Chit Technologies (India) Pvt. Ltd. Page 37 of 38 computers and are eligible for depreciation at the rate of 60%. b. ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Cal) c. DCIT vs. Datacraft India Ltd. (2010) 40 SOT 295 (Mumbai)(SB) d. Container Corporationof India Ltd. Vs. ACIT (2009) 30 SOT 284. The learned Departmental Representative, however, tried to distinguish the ‘Circuit Test Boards’ from ‘the accessories and peripherals of computers’ and submitted that they have independent functions as well and t…

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

…d that computer accessories and peripheral form an integral part of IT(TP)A Nos.23 & 61/Bang/20115 M/s.Rambus Chit Technologies (India) Pvt. Ltd. Page 37 of 38 computers and are eligible for depreciation at the rate of 60%. b. ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Cal) c. DCIT vs. Datacraft India Ltd. (2010) 40 SOT 295 (Mumbai)(SB) d. Container Corporationof India Ltd. Vs. ACIT (2009) 30 SOT 284. The learned Departmental Representative, however, tried to distinguish the ‘Circuit Test Boards’ from ‘the accessories and peripherals of computers’ and submitted that they have independent functions as well and t…

CIT vs. Sony India Pvt Ltd

ITA - 1178 / 2011HC Delhi10 Sept 2012
Section 10Section 35D

…a part of the computer or as a computer peripheral. The finding recorded by the tribunal in this regard is that these UPS were used with the computer systems itself. The tribunal relied upon the decision of Kolkata Bench in ITO Vs. Simran Majumdar (2006) 98 ITD 119. The factual finding recorded by the tribunal that UPS, Printers and switches were used with the computer system, is not disputed and denied. In these circumstances, decision of Delhi High Court in ITA 1267/2010 titled CIT Vs. BSES Yamuna Power Ltd. decided on 31st August, 2010 is applicable. In the said case it was held that computer acce…

Commissioner of Income Tax vs. Bses Rajdhani Powers Ltd

In the result, the appeal filed by the revenue is

ITA/1266/2010HC Delhi31 Aug 2010

Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE MANMOHAN

Section 260A

…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 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 T…

Commissioner of Income Tax vs. Bses Yamuna Powers Ltd

In the result, the appeal filed by the revenue is

ITA/1267/2010HC Delhi31 Aug 2010

Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE MANMOHAN

Section 260A

…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 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 T…

Commissioner of Income Tax vs. Bses Rajdhani Powers Lld

In the result, the appeal filed by the revenue is

ITA-1266/2010HC Delhi31 Aug 2010
Section 260A

…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 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 T…

Commissioner of Income Tax vs. Bses Yamuna Powers Lld

In the result, the appeal filed by the revenue is

ITA-1267/2010HC Delhi31 Aug 2010
Section 260A

…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 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 T…

Commissioner of Income Tax vs. Bses Yamuna Powers Ltd

In the result, the appeal filed by the revenue is

ITA - 1267 / 2010HC Delhi31 Aug 2010
Section 260A

…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 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 T…

Commissioner of Income Tax vs. Bses Rajdhani Powers Ltd

In the result, the appeal filed by the revenue is

ITA - 1266 / 2010HC Delhi31 Aug 2010
Section 260A

…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 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 T…