Nestle India Ltd. v. DCIT

111 TTJ 498Income Tax Appellate Tribunal2007#1825 most cited

What is Nestle India Ltd. v. DCIT authority for?

An Uninterruptible Power Supply (UPS) is not considered an integral part of a computer system for the purpose of claiming higher depreciation; it is generally eligible for the standard depreciation rate applicable to plant and machinery.

62

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Nestle India Ltd v DCIT · 111 TTJ 498 · ITAT Delhi · depreciation on UPS · integral part of computer · higher depreciation · plant and machinery depreciation · 15% depreciation rate

Sections most often in play

Section 133(6)Section 143(3)Section 147Section 148Section 14ASection 151Section 80ICSection 142(1)

Issues it is cited on

section 17(1)section 2(29ba)amp expendituresection 35ddsection 92asection 2(29)section 36(l)(va)section 92batrue and full disclosuresanction under section 151section 36(l)section 36(va)

Judgments citing Nestle India Ltd. v. DCIT

DCIT, Chennai vs. Cholamandalam Investment and Finance Company Limited, Chennai

In the result, the appeal of the Revenue in ITA

ITA 1431/CHNY/2014[2001-02]Status: DisposedITAT Chennai28 Apr 2016AY 2001-02

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. Milind S. Kothari, C.AFor Respondent: Shri. Madhukar Bhusari, CIT
Section 139Section 139(5)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…Tax (Appeals) erred in allowing the deprecation at 60% on UPS as against allowed by the Assessing Officer @15% of the value and the Commissioner of Income Tax (Appeals) has not followed the decision of Delhi Tribunal in the case of Nestle India Ltd vs. DCIT 111 TTJ 498 where UPS is not treated as integral part of computer systems and higher deprecation is allowed. 7.1 The assessee has claimed depreciation at the rate of 60% on UPS battery, stabilizers as the integral part of computer block. But the ld. Assessing Officer observed that computers can work without stabilizer and battery and thus instruments are…

Cholamandalam Investment and Finance Company Limited, Chennai vs. ACIT, Chennai

In the result, the appeal of the Revenue in ITA

ITA 1180/CHNY/2014[2005-06]Status: DisposedITAT Chennai28 Apr 2016AY 2005-06

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. Milind S. Kothari, C.AFor Respondent: Shri. Madhukar Bhusari, CIT
Section 139Section 139(5)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…Tax (Appeals) erred in allowing the deprecation at 60% on UPS as against allowed by the Assessing Officer @15% of the value and the Commissioner of Income Tax (Appeals) has not followed the decision of Delhi Tribunal in the case of Nestle India Ltd vs. DCIT 111 TTJ 498 where UPS is not treated as integral part of computer systems and higher deprecation is allowed. 7.1 The assessee has claimed depreciation at the rate of 60% on UPS battery, stabilizers as the integral part of computer block. But the ld. Assessing Officer observed that computers can work without stabilizer and battery and thus instruments are…