How many judgments cite Sundaram Asset Management Co. Ltd. v. DCIT?

42 judgments on BharatTax cite Sundaram Asset Management Co. Ltd. v. DCIT (145 ITD 17), spanning 2016 to 2025.

Which sections of the Income Tax Act does Sundaram Asset Management Co. Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 115JB, Section 143(3), Section 147, Section 148, Section 195, Section 37(1).

Sundaram Asset Management Co. Ltd. v. DCIT

145 ITD 17Income Tax Appellate Tribunal2013#2768 most cited

What is Sundaram Asset Management Co. Ltd. v. DCIT authority for?

A UPS is an integral part of a computer and is eligible for depreciation at 60%.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Sundaram Asset Management Co. Ltd. v. DCIT · 145 ITD 17 · ITAT Chennai · UPS · computer · depreciation · 60%

Sections most often in play

Section 115JB Section 143(3)Section 147 Section 148 Section 195 Section 37(1)Section 40(a)(ia)Section 44

Issues it is cited on

section 33ac depreciation on software section 2(29ba)section 2(29)section 64 first proviso to section 147 section 115jb(2)r&d expenditure section 194j computer software section 33 section 40(a)(i)

Judgments citing Sundaram Asset Management Co. Ltd. v. DCIT

DCIT 5(1)(1), Mumbai vs. Bgh Exim Ltd, Mumbai

ITA 3703/MUM/2015[2008-09]Status: DisposedITAT Mumbai03 Mar 2017AY 2008-09

Bench: Shri C.N. Prasad & Shri Ashwani Taneja

For Appellant: Ms. Anupama Singla( D. R.)For Respondent: Shri Ronak G. Doshi & Ritu Punjabi

Section 14A

…V. M/S Claridges Hotels Pvt. Ltd (I.T.Act 25-55 No 2733/Del/2012) No disallowance is to be made when capital gains are chargeable to tax 5 CIT v. Holcim India P. Ltd. (272 CTR 282) (Del. 56-62 High Court) 6 Sundaram Asset Management Co. Ltd. v. 63-73 DCIT (145 ITD 17) (Chennai) No disallowance u/s. 14A when no dividend income is earned 7 CIT v. Delite Enterprised (income Tax Appeal 74-85 No. 110 of 2009 (Bom) 8 Cheminvest Ltd.v. CIT (378 ITR 33) (Del) (High 86-92 Court) 9 Avshesh Mercantile P. Ltd. v. DCIT(26 93-103 taxmann.comm43) (Mum) 10 Wind World Wind Farms (India) Ltd. v. DCIT 104-110 (I.T. Act No.…

D.S. Purbhoodas & Co, Mumbai vs. Asst CIT RG 12(1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 7631/MUM/2011[2008-09]Status: DisposedITAT Mumbai19 Aug 2016AY 2008-09

Bench: Shri Saktijit Dey, Jm & Shri N. K. Pradhan, Am

For Appellant: Shri Madhur AgarwalFor Respondent: Shri B. S. Bist

Section 10(2)(xv)Section 143(3)

…rected 5 to furnish all necessary details / documents to substantiate its claim that on the above no tax free income is earned. In case the gains are taxable, section 14A should not be applicable as held in Sundaram Asset Management Co. Ltd. vs. DCIT [2013] 145 ITD 17, (Chennai)(Trib.). After verification and having given reasonable opportunity to the assessee of being heard, the AO would decide the issue of applicability or otherwise of Section 14A on the above investment . 4. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 19TH August,…