Kawasaki Microelectronics Inc. v. DDIT

151 ITD 402Income Tax Appellate Tribunal2015#14576 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2016 to 2022.

Also reported as

60 Taxmann.com 256

Judgments citing Kawasaki Microelectronics Inc. v. DDIT

M/S Verifone India Technology Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, appeals filed by assessee stands allowed

ITA 3089/BANG/2018[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent & Assessment Year : 2012-13 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner Of Doddathogur Village, Income Tax, Begur Hobli, Circle – 7 (1)(2), Bangalore South Taluk, Vs. Bangalore. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent Assessee By : Shri K.R. Vasudevan, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 22-02-2022 Date Of Pronouncement : 25-03-2022

For Appellant: Shri K.R. Vasudevan, Advocate
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2011-12 M/s. Verifone India Technology Pvt. Ltd., A 101, 1st Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. PAN: AACCV1683K APPELLANT RESPONDENT & Assessment Year : 2012-13 M/s. Verifone India Technology Pvt. Ltd., A 101, 1st Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner of Doddathogur Village, Income Tax,…

M/S Verifone India Technology Pvt Ltd, Bangalore vs. Income Tax Officer Ward-7(1)(3), Bangalore

In the result, appeals filed by assessee stands allowed

ITA 3088/BANG/2018[2011-12]Status: DisposedITAT Bangalore25 Mar 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent & Assessment Year : 2012-13 M/S. Verifone India Technology Pvt. Ltd., A 101, 1St Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner Of Doddathogur Village, Income Tax, Begur Hobli, Circle – 7 (1)(2), Bangalore South Taluk, Vs. Bangalore. Bangalore – 560 100. Pan: Aaccv1683K Appellant Respondent Assessee By : Shri K.R. Vasudevan, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 22-02-2022 Date Of Pronouncement : 25-03-2022

For Appellant: Shri K.R. Vasudevan, Advocate
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2011-12 M/s. Verifone India Technology Pvt. Ltd., A 101, 1st Floor, Cyber The Income Tax Park, Plot No. 76, 77 & 78, Officer, Doddathogur Village, Ward – 7 (1) (3), Begur Hobli, Bangalore. Bangalore South Taluk, Vs. Bangalore – 560 100. PAN: AACCV1683K APPELLANT RESPONDENT & Assessment Year : 2012-13 M/s. Verifone India Technology Pvt. Ltd., A 101, 1st Floor, Cyber The Deputy Park, Plot No. 76, 77 & 78, Commissioner of Doddathogur Village, Income Tax,…

Deputy Commissioner of Income-Tax vs. M/S. Sungard Solutions (I) Pvt. Ltd., Pune

In the result, the appeal of Revenue in ITA

ITA 463/PUN/2016[2011-12]Status: DisposedITAT Pune14 Feb 2020AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

Section 143(2)Section 143(3)Section 144Section 154Section 40Section 92C

…the business profits, the provisions of Sec.40(a)(ia) or Sec.40(a)(1) of the Act are not applicable. In support of his contentions, he placed reliance on the decision of Bangalore Tribunal in the case of Kawasaki Microelectronics Inc., Vs. DDIT reported in 151 ITD 402. He therefore submitted that assessee be allowed the claim of depreciation. Ld. D.R. on the other hand, supported the order of lower authorities. 5. We have heard the rival submissions and perused the material on record. The issue in the present ground is with respect to disallowance of depreciation on computer software u/s 40(a)(ia) of the Ac…

Sungard Solutions (India) P. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of Revenue in ITA

ITA 338/PUN/2016[2011-12]Status: DisposedITAT Pune14 Feb 2020AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

Section 143(2)Section 143(3)Section 144Section 154Section 40Section 92C

…the business profits, the provisions of Sec.40(a)(ia) or Sec.40(a)(1) of the Act are not applicable. In support of his contentions, he placed reliance on the decision of Bangalore Tribunal in the case of Kawasaki Microelectronics Inc., Vs. DDIT reported in 151 ITD 402. He therefore submitted that assessee be allowed the claim of depreciation. Ld. D.R. on the other hand, supported the order of lower authorities. 5. We have heard the rival submissions and perused the material on record. The issue in the present ground is with respect to disallowance of depreciation on computer software u/s 40(a)(ia) of the Ac…

M/S Sungard Solutions (India) Private Limited, Pune vs. DCIT, Bangalore

In the result, the appeal of Revenue in ITA

ITA 540/BANG/2015[2010-11]Status: DisposedITAT Pune14 Feb 2020AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

Section 143(2)Section 143(3)Section 144Section 154Section 40Section 92C

…the business profits, the provisions of Sec.40(a)(ia) or Sec.40(a)(1) of the Act are not applicable. In support of his contentions, he placed reliance on the decision of Bangalore Tribunal in the case of Kawasaki Microelectronics Inc., Vs. DDIT reported in 151 ITD 402. He therefore submitted that assessee be allowed the claim of depreciation. Ld. D.R. on the other hand, supported the order of lower authorities. 5. We have heard the rival submissions and perused the material on record. The issue in the present ground is with respect to disallowance of depreciation on computer software u/s 40(a)(ia) of the Ac…

DCIT, Bangalore vs. M/S Sungard Solutions India Pvt. Ltd., Bangalore

In the result, the appeal of Revenue in ITA

ITA 519/BANG/2015[2010-11]Status: DisposedITAT Pune14 Feb 2020AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm

Section 143(2)Section 143(3)Section 144Section 154Section 40Section 92C

…the business profits, the provisions of Sec.40(a)(ia) or Sec.40(a)(1) of the Act are not applicable. In support of his contentions, he placed reliance on the decision of Bangalore Tribunal in the case of Kawasaki Microelectronics Inc., Vs. DDIT reported in 151 ITD 402. He therefore submitted that assessee be allowed the claim of depreciation. Ld. D.R. on the other hand, supported the order of lower authorities. 5. We have heard the rival submissions and perused the material on record. The issue in the present ground is with respect to disallowance of depreciation on computer software u/s 40(a)(ia) of the Ac…

DCIT, Bangalore vs. M/S Novell Software Development India Pvt. Ltd., Bangalore

In the result, the appeal of the Department is dismissed and the

ITA 281/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Sept 2016AY 2010-11

Bench: Smt. Asha Vijayaraghavanshri S Jayaramanit(Tp)A No.281 /Bang/2015 (Asst. Year 2010-11) The Dy. Commissioner Of Income-Tax, Circle-5(1)(2), Bangalore. . Appellant Vs. M/S Novell Software Development India Pvt. Ltd., ‘Laurel, ‘Block-D, 65/2, Bagmane Tech Park, C.V Raman Nagar, Byrasandra, Bangalore-560 093. . Respondent

For Appellant: Shri T Suryanarayana, AdvocateFor Respondent: Shri G.R Reddy, CIT
Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- A, BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER SHRI S JAYARAMAN, ACCOUNTANT MEMBER IT(TP)A No.281 /Bang/2015 (Asst. Year 2010-11) The Dy. Commissioner of Income-tax, Circle-5(1)(2), Bangalore. . Appellant Vs. M/s Novell Software Development India Pvt. Ltd., ‘Laurel, ‘Block-D, 65/2, Bagmane Tech Park, C.V Raman Nagar, Byrasandra, Bangalore-560 093. . Respondent CO No.101 /Bang/2015 (Asst. Year 2010-11) (By assessee) Revenue by : Shri G.R Reddy, CIT Assessee by : Shri T Suryanarayana, Advocate Date of Hearing : 4-8-2016 Date of Pronouncement : 30…

Kawasaki Microelectronics Inc. v. DDIT (151 ITD 402) — Cited in 7 Judgments | BharatTax