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“computer software”

Chapter III - Incomes Not IncludedSection 10BSection 10B Explanation 2 / Section 80HHF951 judgments

The decision most relied on for computer software is Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471), cited in 914 judgments on BharatTax.

Leading authorities on computer software

Engineering Analysis Centre of Excellence (P) Ltd. v. CIT
432 ITR 471 · 2021 · Supreme Court
914
citing judgments

Payments for the supply or use of computer software, where there is no transfer of copyright but only a right to use the copyrighted product, are generally considered business profits and not 'royalty' or 'fees for technical services' under the Income Tax Act, 1961 or relevant DTAAs. This principle also applies to transponder fees, which are not taxable as royalty.

CIT v. Samsung Electronics Ltd.
345 ITR 494 · 2012 · High Court
461
citing judgments

Payments by Indian residents to non-resident foreign software suppliers for software are considered royalty, constituting income deemed to accrue in India under section 9(1)(v), thereby requiring tax deduction at source under section 195.

DIT v. Infrasoft Ltd.
39 Taxmann.com 88 · 2013 · High Court
269
citing judgments

Payments for the use of copyrighted software, without the transfer of any rights in the underlying copyright itself, do not constitute 'royalty' under the Income-tax Act or tax treaties. Such payments are often treated as business income, taxable only if a permanent establishment exists.

III v. HCL Technologies Ltd.
93 Taxmann.com 33 · 2018 · Supreme Court
245
citing judgments

When computing the deduction available under Section 10A of the Income-tax Act, communication expenses must be excluded from the total turnover for the purpose of calculating the eligible relief.

CIT v. Synopsis International Old Ltd.
212 Taxmann 454 · 2013 · High Court
177
citing judgments

Payments for computer software are treated as royalty income under Section 9(1)(vi) of the Income-tax Act, particularly concerning the expanded definition provided by Explanation 2 and Explanation 4.

CIT v. Asahi India Safety Glass Ltd.
346 ITR 329 · 2012 · High Court
129
citing judgments

Expenses incurred for software license purchase, development of miscellaneous software, and maintenance of websites are considered revenue in nature. Such expenses are deductible in the year they are incurred.

Amway India Enterprises v. DCIT
111 ITD 112 · 2008 · ITAT
127
citing judgments

Depreciation is allowable on computer software, including software licenses, at the rate of 60%.

Kotak Mahindra Primus Ltd. v. DDIT
11 SOT 578 · 2007 · ITAT
99
citing judgments

Payments for data processing services using a mainframe computer and specialized software are not taxable as fees for the use of equipment if the Indian entity lacks independent rights or physical access to use the computer or software.

Judgments citing computer software

Sundaram Finance Limited, Chennai vs. ACIT, Circle-A. Ltu, Chennai

ITA 80/CHNY/2022[2016-17]Status: DisposedITAT Chennai28 Jun 2024AY 2016-17

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 07, 08 & 09/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Deputy Commissioner Of Income Sundaram Finance Limited, V. Tax, 21, Patullos Road, Large Taxpayer Unit -1, Chennai – 600 002. Chennai – 34. [Pan: Aaacs-4944-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 26, 27 & 28/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Sundaram Finance Limited, Deputy Commissioner Of Income V. 21, Patullos Road, Tax, Chennai – 600 002. Large Taxpayer Unit -1, [Pan: Aaacs-4944-A] Chennai – 34. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. R. vijayaraghavan, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(3)

Rate of Depreciation on commercial Vehicles @50% (ii) loss on sale of repossessed assets (iii) Depreciation on software development (iv) Depreciation on computer software (v) Disallowance of bad Debts (vi) Non-Compete fees as revenue expenditure (vii) Business origination cost These are adjudicated as under: 15. Rate of Depreciation ... this appeal, as well. Therefore, for similar reasons, we dismiss the ground raised by the revenue for assessment year 2010-11. 18. Depreciation on Computer Software : 18.1 The assessee has claimed depreciation of Rs.48,48,510/- @60% on computer software purchased of Rs.96,04,553/- as an expenditure

Sundaram Finance, Chennai vs. DCIT, Ltu-1, Chennai

ITA 79/CHNY/2022[2015-16]Status: DisposedITAT Chennai28 Jun 2024AY 2015-16

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 07, 08 & 09/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Deputy Commissioner Of Income Sundaram Finance Limited, V. Tax, 21, Patullos Road, Large Taxpayer Unit -1, Chennai – 600 002. Chennai – 34. [Pan: Aaacs-4944-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 26, 27 & 28/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Sundaram Finance Limited, Deputy Commissioner Of Income V. 21, Patullos Road, Tax, Chennai – 600 002. Large Taxpayer Unit -1, [Pan: Aaacs-4944-A] Chennai – 34. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. R. vijayaraghavan, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(3)

Rate of Depreciation on commercial Vehicles @50% (ii) loss on sale of repossessed assets (iii) Depreciation on software development (iv) Depreciation on computer software (v) Disallowance of bad Debts (vi) Non-Compete fees as revenue expenditure (vii) Business origination cost These are adjudicated as under: 15. Rate of Depreciation ... this appeal, as well. Therefore, for similar reasons, we dismiss the ground raised by the revenue for assessment year 2010-11. 18. Depreciation on Computer Software : 18.1 The assessee has claimed depreciation of Rs.48,48,510/- @60% on computer software purchased of Rs.96,04,553/- as an expenditure

Sundaram Finance Ltd, Chennai vs. DCIT, Large Taxpayer Unit-1, Chennai

ITA 9/CHNY/2018[2011-12]Status: DisposedITAT Chennai28 Jun 2024AY 2011-12

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 07, 08 & 09/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Deputy Commissioner Of Income Sundaram Finance Limited, V. Tax, 21, Patullos Road, Large Taxpayer Unit -1, Chennai – 600 002. Chennai – 34. [Pan: Aaacs-4944-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 26, 27 & 28/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Sundaram Finance Limited, Deputy Commissioner Of Income V. 21, Patullos Road, Tax, Chennai – 600 002. Large Taxpayer Unit -1, [Pan: Aaacs-4944-A] Chennai – 34. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. R. vijayaraghavan, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(3)

Rate of Depreciation on commercial Vehicles @50% (ii) loss on sale of repossessed assets (iii) Depreciation on software development (iv) Depreciation on computer software (v) Disallowance of bad Debts (vi) Non-Compete fees as revenue expenditure (vii) Business origination cost These are adjudicated as under: 15. Rate of Depreciation ... this appeal, as well. Therefore, for similar reasons, we dismiss the ground raised by the revenue for assessment year 2010-11. 18. Depreciation on Computer Software : 18.1 The assessee has claimed depreciation of Rs.48,48,510/- @60% on computer software purchased of Rs.96,04,553/- as an expenditure

Sundaram Finance Ltd, Chennai vs. DCIT, Large Taxpayer Unit-1, Chennai

ITA 8/CHNY/2018[2011-12]Status: DisposedITAT Chennai28 Jun 2024AY 2011-12

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 07, 08 & 09/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Deputy Commissioner Of Income Sundaram Finance Limited, V. Tax, 21, Patullos Road, Large Taxpayer Unit -1, Chennai – 600 002. Chennai – 34. [Pan: Aaacs-4944-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 26, 27 & 28/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Sundaram Finance Limited, Deputy Commissioner Of Income V. 21, Patullos Road, Tax, Chennai – 600 002. Large Taxpayer Unit -1, [Pan: Aaacs-4944-A] Chennai – 34. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. R. vijayaraghavan, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(3)

Rate of Depreciation on commercial Vehicles @50% (ii) loss on sale of repossessed assets (iii) Depreciation on software development (iv) Depreciation on computer software (v) Disallowance of bad Debts (vi) Non-Compete fees as revenue expenditure (vii) Business origination cost These are adjudicated as under: 15. Rate of Depreciation ... this appeal, as well. Therefore, for similar reasons, we dismiss the ground raised by the revenue for assessment year 2010-11. 18. Depreciation on Computer Software : 18.1 The assessee has claimed depreciation of Rs.48,48,510/- @60% on computer software purchased of Rs.96,04,553/- as an expenditure

Sundaram Finance Ltd, Chennai vs. DCIT, Large Taxpayer Unit-1, Chennai

ITA 7/CHNY/2018[2010-11]Status: DisposedITAT Chennai28 Jun 2024AY 2010-11

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 07, 08 & 09/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Deputy Commissioner Of Income Sundaram Finance Limited, V. Tax, 21, Patullos Road, Large Taxpayer Unit -1, Chennai – 600 002. Chennai – 34. [Pan: Aaacs-4944-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 26, 27 & 28/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Sundaram Finance Limited, Deputy Commissioner Of Income V. 21, Patullos Road, Tax, Chennai – 600 002. Large Taxpayer Unit -1, [Pan: Aaacs-4944-A] Chennai – 34. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. R. vijayaraghavan, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(3)

Rate of Depreciation on commercial Vehicles @50% (ii) loss on sale of repossessed assets (iii) Depreciation on software development (iv) Depreciation on computer software (v) Disallowance of bad Debts (vi) Non-Compete fees as revenue expenditure (vii) Business origination cost These are adjudicated as under: 15. Rate of Depreciation ... this appeal, as well. Therefore, for similar reasons, we dismiss the ground raised by the revenue for assessment year 2010-11. 18. Depreciation on Computer Software : 18.1 The assessee has claimed depreciation of Rs.48,48,510/- @60% on computer software purchased of Rs.96,04,553/- as an expenditure

DCIT, Chennai vs. M/S, Sundaram Finance Ltd., Chennai

ITA 28/CHNY/2018[2011-12]Status: DisposedITAT Chennai28 Jun 2024AY 2011-12

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 07, 08 & 09/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Deputy Commissioner Of Income Sundaram Finance Limited, V. Tax, 21, Patullos Road, Large Taxpayer Unit -1, Chennai – 600 002. Chennai – 34. [Pan: Aaacs-4944-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 26, 27 & 28/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Sundaram Finance Limited, Deputy Commissioner Of Income V. 21, Patullos Road, Tax, Chennai – 600 002. Large Taxpayer Unit -1, [Pan: Aaacs-4944-A] Chennai – 34. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. R. vijayaraghavan, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(3)

Rate of Depreciation on commercial Vehicles @50% (ii) loss on sale of repossessed assets (iii) Depreciation on software development (iv) Depreciation on computer software (v) Disallowance of bad Debts (vi) Non-Compete fees as revenue expenditure (vii) Business origination cost These are adjudicated as under: 15. Rate of Depreciation ... this appeal, as well. Therefore, for similar reasons, we dismiss the ground raised by the revenue for assessment year 2010-11. 18. Depreciation on Computer Software : 18.1 The assessee has claimed depreciation of Rs.48,48,510/- @60% on computer software purchased of Rs.96,04,553/- as an expenditure

ACIT, Chennai vs. M/S Sundaram Finance Ltd, Chennai

ITA 27/CHNY/2018[2011-12]Status: DisposedITAT Chennai28 Jun 2024AY 2011-12

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 07, 08 & 09/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Deputy Commissioner Of Income Sundaram Finance Limited, V. Tax, 21, Patullos Road, Large Taxpayer Unit -1, Chennai – 600 002. Chennai – 34. [Pan: Aaacs-4944-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 26, 27 & 28/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Sundaram Finance Limited, Deputy Commissioner Of Income V. 21, Patullos Road, Tax, Chennai – 600 002. Large Taxpayer Unit -1, [Pan: Aaacs-4944-A] Chennai – 34. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. R. vijayaraghavan, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(3)

Rate of Depreciation on commercial Vehicles @50% (ii) loss on sale of repossessed assets (iii) Depreciation on software development (iv) Depreciation on computer software (v) Disallowance of bad Debts (vi) Non-Compete fees as revenue expenditure (vii) Business origination cost These are adjudicated as under: 15. Rate of Depreciation ... this appeal, as well. Therefore, for similar reasons, we dismiss the ground raised by the revenue for assessment year 2010-11. 18. Depreciation on Computer Software : 18.1 The assessee has claimed depreciation of Rs.48,48,510/- @60% on computer software purchased of Rs.96,04,553/- as an expenditure

DCIT, Chennai vs. M/S, Sundaram Finance Ltd., Chennai

ITA 26/CHNY/2018[2010-11]Status: DisposedITAT Chennai28 Jun 2024AY 2010-11

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 07, 08 & 09/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Deputy Commissioner Of Income Sundaram Finance Limited, V. Tax, 21, Patullos Road, Large Taxpayer Unit -1, Chennai – 600 002. Chennai – 34. [Pan: Aaacs-4944-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 26, 27 & 28/Chny/2018 िनधा"रणवष" / Assessment Years: 2010-11, 2011-12 & 2011-12 Sundaram Finance Limited, Deputy Commissioner Of Income V. 21, Patullos Road, Tax, Chennai – 600 002. Large Taxpayer Unit -1, [Pan: Aaacs-4944-A] Chennai – 34. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. R. vijayaraghavan, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(3)

Rate of Depreciation on commercial Vehicles @50% (ii) loss on sale of repossessed assets (iii) Depreciation on software development (iv) Depreciation on computer software (v) Disallowance of bad Debts (vi) Non-Compete fees as revenue expenditure (vii) Business origination cost These are adjudicated as under: 15. Rate of Depreciation ... this appeal, as well. Therefore, for similar reasons, we dismiss the ground raised by the revenue for assessment year 2010-11. 18. Depreciation on Computer Software : 18.1 The assessee has claimed depreciation of Rs.48,48,510/- @60% on computer software purchased of Rs.96,04,553/- as an expenditure

DCIT It 3.1.1, Mumbai vs. Jefferies Llc, Mumbai

ITA 1023/MUM/2024[2014]Status: DisposedITAT Mumbai28 Jun 2024
For Respondent: “i. Whether on facts and in circumstances of the case and in the law, the
Section 143(3)Section 144C(3)Section 147Section 153Section 250Section 9

services (including the sub-categories of bioengineering and aeronautical, agricultural, ceramics, chemical, civil, electrical, mechanical, metallurgical, and industrial engineering) ; 2. Architectural services ; and 3. Computer software development. Under paragraph 4(b), technical and consultancy services could make technology available in a variety of settings, activities and industries. Such services

Finastra International Financial Systems Pte Limited, Singapore vs. Assistant Commissioner of Income Tax (International Tax) Circle 1(3)(1), Delhi

In the result, the appeal is allowed

ITA 3019/DEL/2023[2021-22]Status: DisposedITAT Delhi27 Jun 2024AY 2021-22

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Ms Tanmayee, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)

force. The assessee has placed reliance upon the extracts of Para 7.2, 7.4 and para 16 as well as the definition of terms Computer software, License 4 matrix and License term contained in paras 1.9, 1.19 and 1.21 of the agreement in this regard. (D). Agreement between the Assessee

Blackline Systems, Inc., California, United States vs. ACIT, Circle 1(1)(2), International Taxation, New Delhi, Delhi

In the result, the appeal of the assessee is allowed

ITA 3798/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Jun 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)

these cases. Our answer to the question posed before us, is that the amounts paid by resident Indian end- users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright ... computer software, and that the same does not give rise to any income taxable in India, as a result of which the persons referred to in section 195 of the Income Tax Act were not liable to deduct any TDS under section 195 of the Income Tax Act.” 20 Blackline

Snc Lavalin Inc., Delhi vs. The Assistant Commissioner of Income Tax, Circle Int. Tax 3(1)(2), Delhi

In the result, the Appeal of the assessee is allowed, the Stay Application of the assessee is dismissed as infructuous

ITA 3691/DEL/2023[2021-22]Status: DisposedITAT Delhi25 Jun 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. S. K. Aggarwal, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 139(1)Section 143(3)Section 144C(1)Section 270ASection 9(1)(vii)

Lavalin Inc. Our answer to the question posed before us, is that the amounts paid by resident Indian end- users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright ... computer software, and that the same does not give rise to any income taxable in India, as a result of which the persons referred to in section 195 of the Income Tax Act were not liable to deduct any TDS under section 195 of the Income

DCIT 3(4), Mumbai vs. Tata Consultancy Services Ltd., Mumbai

Accordingly. This ground is allowed for statistical purposes

ITA 2477/MUM/2021[2015-16]Status: DisposedITAT Mumbai21 Jun 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: S/Shri Porus F.Kaka & Manish KanthFor Respondent: Ms.Dhivya Ruth J, Sr.DR
Section 143(3)

presence of more than 20 years. TCS provides consultancy services, develops and implements products for customers covering on all matters pertaining to implementation of computer software and hardware systems, management of data processing and information systems and data communication systems. It carries out its overseas operations through

Tata Consultance Services Ltd, Mumbai vs. DCIT Ltu-1, Mumbai

In the result, the appeal filed by the Revenue and the assessee are dismissed

ITA 2413/MUM/2021[2015-16]Status: DisposedITAT Mumbai21 Jun 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: S/Shri Porus F.Kaka & Manish KanthFor Respondent: Ms.Dhivya Ruth J, Sr.DR
Section 143(3)

presence of more than 20 years. TCS provides consultancy services, develops and implements products for customers covering on all matters pertaining to implementation of computer software and hardware systems, management of data processing and information systems and data communication systems. It carries out its overseas operations through

Income Tax Officer 41(3)(1), Mumbai vs. Ajjay Agarwal (HUF), Mumbai

In the result, ITA No.4295/Mum/2023 of revenue is allowed for statistical purposes

ITA 4295/MUM/2023[2011-2012]Status: DisposedITAT Mumbai14 Jun 2024AY 2011-2012

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Dr. K. ShivaramFor Respondent: Shri Ajay Chandra, CIT, DR
Section 10ASection 143Section 143(3)Section 250

this section, a deduction of such profits and gains as are derived by an undertaking from the export of articles or things or computer software for a period of ten consecutive assessment years beginning with the assessment year relevant to the previous year in which the undertaking begins to manufacture ... produce such articles or things or computer software, as the case may be, shall be allowed from the total income of the assessee: Provided that where in computing the total income of the undertaking for any assessment year, its profits and gains had not been included by application

Temenos Headquarters Sa, Switzerland vs. Deputy Commissioner of Income Tax, International Taxation 2(2), Chennai

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

ITA 1575/CHNY/2023[2021-22]Status: DisposedITAT Chennai12 Jun 2024AY 2021-22

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(2)Section 143(3)

connection with the activities referred to in sub-clauses (i) to 63[(iv),(iva) and](v). 65[Explanation3.-For the purposes of this clause, "computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device and includes any such programme or any customized ... right, property or information includes and has always included transfer of all or any right for use or right to use a computer software including granting of a licence irrespective of the medium through which such right is transferred. Therefore, the terms of Cost Sharing Agreement explicitly mention that

Temenos Headquarters Sa, Switzerland vs. Deputy Commissioner of Income Tax, International Taxation 2(2), Chennai

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

ITA 1574/CHNY/2023[2020-21]Status: DisposedITAT Chennai12 Jun 2024AY 2020-21

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(2)Section 143(3)

connection with the activities referred to in sub-clauses (i) to 63[(iv),(iva) and](v). 65[Explanation3.-For the purposes of this clause, "computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device and includes any such programme or any customized ... right, property or information includes and has always included transfer of all or any right for use or right to use a computer software including granting of a licence irrespective of the medium through which such right is transferred. Therefore, the terms of Cost Sharing Agreement explicitly mention that

Temenos Headquarters Sa, Switzerland vs. Deputy Commissioner of Income Tax, International Taxation 2(2), Chennai

In the result, appeals filed by the assessee for assessment years 2016-17, 2020-21 & 2021-22 are allowed and stay applications filed by the assessee for assessment years

ITA 1573/CHNY/2023[2016-17]Status: DisposedITAT Chennai12 Jun 2024AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Ragunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 1573, 1574 & 1575/Chny/2023 िनधा"रणवष" / Assessment Years: 2016-17, 2020-21 & 2021-22 & S.A. Nos. 20, 21/Chny/2024 [In Ita Nos. 1574 & 1575/Chny/2023] िनधा"रण वष" / Assessment Years : 2020-21, 2021-22 Temenos Headquarters Sa, Deputy Commissioner Of No.2, Rue De Lecole De V. Income Tax, Chimie, International Taxation -2(2), 1205 Geneva, Chennai. Switzerland- 1205. [Pan:Aadct-7868-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri. R. Sivaraman, Advocate ""यथ" क" ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.06.2024

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 143(2)Section 143(3)

connection with the activities referred to in sub-clauses (i) to 63[(iv),(iva) and](v). 65[Explanation3.-For the purposes of this clause, "computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device and includes any such programme or any customized ... right, property or information includes and has always included transfer of all or any right for use or right to use a computer software including granting of a licence irrespective of the medium through which such right is transferred. Therefore, the terms of Cost Sharing Agreement explicitly mention that

Caterpillar India Private Limited, Chennai vs. DCIT Ltu-1, Chennai

The appeal stands partly allowed in terms of our above order

ITA 2749/CHNY/2017[2013-14]Status: DisposedITAT Chennai11 Jun 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.2749/Chny/2017 (िनधा;रणवष; / Assessment Year: 2013-14) M/S. Caterpillar India P. Ltd. Dcit 7Th Floor, International Tech Park, बनाम/ Large Taxpayer Unit-1 Taramani Road, Taramani, Chennai. Vs. Chennai-600 113. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcc-4615-K (अपीलाथ"/Appellant) : (" थ" / Respondent) & Cross Objection No.22/Chny/2023 (In Ita No.2749/Chny/2017) (िनधा;रण वष; / Assessment Year: 2013-14) Dcit M/S. Caterpillar India P. Ltd. बनाम/ 7Th Floor, International Tech Park, Central Circle-3(3), Chennai-34. Taramani Road, Taramani, Vs. Chennai-600 113. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcc-4615-K (Cross-Objector) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Assessee By : Shri S.P.Chidambaram (Advocate)- Ld. Ar " थ"कीओरसे/Revenue By : Shri A.Sasikumar (Cit)- Ld. Dr सुनवाई की तारीख/Date Of Hearing : 29-05-2024 घोषणा की तारीख /Date Of Pronouncement : 11-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S.P.Chidambaram (Advocate)- Ld. ARFor Respondent: Shri A.Sasikumar (CIT)- Ld. DR
Section 143(3)Section 144C(5)Section 92C

have appreciated the fact that as per section 32 of the Act read with New Appendix 1, the rate of depreciation for computer including computer software is 60%, 'Notwithstanding and without prejudice to the above, the learned AO and the Hon'ble DRP ought to have appreciated that if depreciation ... allowed @25% on computer software then the excess depreciation to be disallowed would be Rs. 18,33,078 as against Rs.23,97,707 disallowed in the draft assessment order. 26. Ground on Non grant of balance additional depreciation > The learned AO and the Hon'ble DRP have erred

Bundy India Ltd., Baroda vs. The DCIT, Circle-1(1), Baroda

In the result, the appeal preferred by the assessee is allowed in part

ITA 1764/AHD/2013[2007-08]Status: DisposedITAT Ahmedabad10 Jun 2024AY 2007-08

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri Parin Shah, A.RFor Respondent: Date of Hearing
Section 143(3)Section 92CSection 92C(3)

affect the margin by enabling the entity to earn the higher margins such as goodwill and technical knowhow. The intangibles having large volumes are computer software and product development. The appellant in the present case also has not demonstrated as to how these intangibles will effect the margins of this