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“depreciation on software”

DepreciationSection 32Section 32120 judgments

EDGEVERVE SYSTEMS LIMITED,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

ITA 294/BANG/2025[2021-22]Status: DisposedITAT Bangalore30 Jan 2026AY 2021-22
For Appellant: \nShri Padamchand Kincha, CAFor Respondent: \nShri Shivanad Kalakeri, CIT (DR)
Section 250Section 254Section 37Section 90

identical issue has been\ndecided by tribunal in the case of holding company of the assessee and\nother group companies where rate of depreciation on software license\nhas been allowed at 60%. Hence, the learned CIT(A) directed the AO to\nallow depreciation at 60% if any of software license

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 293/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 250Section 254Section 37Section 90

identical issue has been decided by tribunal in the case of holding company of the assessee and other group companies where rate of depreciation on software license has been allowed at 60%. Hence, the learned CIT(A) directed the AO to allow depreciation at 60% if any of software license

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 292/BANG/2025[2019-20]Status: DisposedITAT Bangalore30 Jan 2026AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 250Section 254Section 37Section 90

identical issue has been decided by tribunal in the case of holding company of the assessee and other group companies where rate of depreciation on software license has been allowed at 60%. Hence, the learned CIT(A) directed the AO to allow depreciation at 60% if any of software license

EDGEVERVE SYSTEMS LIMITED,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

ITA 291/BANG/2025[2018-19]Status: DisposedITAT Bangalore30 Jan 2026AY 2018-19
For Appellant: \nShri Padamchand Kincha, CAFor Respondent: \nShri Shivanad Kalakeri, CIT (DR)
Section 250Section 254Section 37Section 90

identical issue has been\ndecided by tribunal in the case of holding company of the assessee and\nother group companies where rate of depreciation on software license\nhas been allowed at 60%. Hence, the learned CIT(A) directed the AO to\nallow depreciation at 60% if any of software license

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 290/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Jan 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Padamchand Kincha, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 250Section 254Section 37Section 90

identical issue has been decided by tribunal in the case of holding company of the assessee and other group companies where rate of depreciation on software license has been allowed at 60%. Hence, the learned CIT(A) directed the AO to allow depreciation at 60% if any of software license

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 AHMEDABAD, AHMEDABAD vs. KHYATI CHEMICALS PRIVATE LIMITED, AHMEDABAD

In the result, the appeal filed by the Revenue is hereby allowed

ITA 1856/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 198Section 37(1)Section 40ASection 40A(2)(b)

definition of the assets under head "Computer" have been amended and now it stated as "Computer including "computer software". Therefore, appellant can claim depreciation on software license @ 60%. I am satisfied with the I.T.A No. 1856/Ahd/2025 & C.O.86/Ahd/25 A.Y. 2018-19 5 DCIT Vs. Khyati Chemicals Pvt. Ltd. addition made

THERMO FISHER SCIENTIFIC INDIA P. LTD,MUMBAI vs. DCIT 15(3)(1), MUMBAI

ITA 7294/MUM/2018[2014-15]Status: DisposedITAT Mumbai02 Jan 2026AY 2014-15
For Appellant: Shri Dhanesh Bafna, Shri Anmol MahajanFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(3)Section 144C(13)Section 32(1)

which is an intangible asset eligible for deprecation under section\n32(1) r.w.s 2(11) of the IT Act.\n4. Ground 4 - Consequential depreciation on software expenses\ncapitalised in AY 2007-08\nOn the facts and in the circumstances of the case and in law, the learned DCIT\nhas erred ... case and in law, the learned\nDCIT and Hon'ble DRP erred in not allowing depreciation of Rs. 104,938\nrelating to depreciation on software expenses treated as capital expenditure\nin AY 2007-08.\n7. Ground 7 - Allowance of brought forward unabsorbed depreciation\npertaining to AY 2010-11\n7.1

THERMO FISHER SCIENTIFIC INDIA P. LTD,MUMBAI vs. DCIT 15(3)(1), MUMBAI

ITA 7393/MUM/2017[2013-14]Status: DisposedITAT Mumbai02 Jan 2026AY 2013-14
For Appellant: Shri Dhanesh Bafna, Shri Anmol MahajanFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(3)Section 144C(13)Section 32(1)

which is an intangible asset eligible for deprecation under section\n32(1) r.w.s 2(11) of the IT Act.\n4. Ground 4 - Consequential depreciation on software expenses\ncapitalised in AY 2007-08\nOn the facts and in the circumstances of the case and in law, the learned DCIT\nhas erred ... case and in law, the learned\nDCIT and Hon'ble DRP erred in not allowing depreciation of Rs. 41,975 relating\nto depreciation on software expenses treated as capital expenditure in AY\n2007-08.\nGround 8 - Transfer pricing (TP\") adjustment relating to purchase of\nfinished goods

THERMO FISHER SCIENTIFIC INDIA P. LTD,MUMBAI vs. DCIT 15(3)(1), MUMBAI

ITA 577/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Jan 2026AY 2012-13
For Appellant: Shri Dhanesh Bafna, Shri Anmol MahajanFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(3)Section 144C(13)Section 32(1)

which is an intangible asset eligible for deprecation under section\n32(1) r.w.s 2(11) of the IT Act.\n4. Ground 4 - Consequential depreciation on software expenses\ncapitalised in AY 2007-08\nOn the facts and in the circumstances of the case and in law, the learned DCIT\nhas erred ... case and in law, the learned\nDCIT and Hon'ble DRP erred in not allowing depreciation of Rs. 104,938\nrelating to depreciation on software expenses treated as capital expenditure\nin AY 2007-08.\n7. Ground 7 - Allowance of brought forward unabsorbed depreciation\npertaining to AY 2010-11\n7.1

THERMO FISHER SCIENFTIFIC INDIA P. LTD,MUMBAI vs. DCIT 15(3)(1), MUMBAI

ITA 1236/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Jan 2026AY 2011-12
For Appellant: Shri Dhanesh Bafna, Shri Anmol MahajanFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(3)Section 144C(13)Section 32(1)

intangible asset eligible for deprecation under section\n32(1) r.w.s 2(11) of the IT Act.\n- 4. Ground 4\nConsequential depreciation on software expenses\ncapitalised in AY 2007-08\nOn the facts and in the circumstances of the case and in law, the learned DCIT\nhas erred ... case and in law, the learned\nDCIT and Hon'ble DRP erred in not allowing depreciation of Rs. 104,938\nrelating to depreciation on software expenses treated as capital expenditure\nin AY 2007-08.\n7. Ground 7 - Allowance of brought forward unabsorbed depreciation\npertaining to AY 2010-11\n7.1

DCIT, BANGALORE vs. M/S THOMSON REUTERS INDIA SERVICES PVT. LTD.,, BANGALORE

In the result, appeal filed by revenue in IT(TP)

ITA 843/BANG/2015[2010-11]Status: DisposedITAT Mumbai31 Dec 2025AY 2010-11

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 10ASection 10A(2)Section 143(3)

assessment proceedings. 10. a) That on the facts and circumstances of the case, the learned AO erred in denying the claim for depreciation on software purchases on account of non-deduction of tax at source under section 40(a)(i) / 40(a)(ia) of the Act. b) That the learned ... Denying claim of depreciation on goodwill in respect of the undertaking acquired by slum sale amounting to Rs.9,01,44,504/- • Disallowance of depreciation of software items u/s 40(a)(ia) amounting to Rs. 82,25,200/-. 4.1. The Ld. AO, thus, passed draft assessment order incorporating the proposed

M/S THOMSON REUTERS INTERNATIONAL SERVICES PRIVATE LIMITED,MUMBAI vs. DCIT, BANGALORE

ITA 542/BANG/2015[2010-11]Status: DisposedITAT Mumbai31 Dec 2025AY 2010-11
Section 10ASection 10A(2)Section 143(3)

assessment\nproceedings.\n10. a) That on the facts and circumstances of the case, the learned AO\nerred in denying the claim for depreciation on software purchases on\naccount of non-deduction of tax at source under section 40(a)(i) / 40(a)(ia)\nof the Act.\nb) That the learned

DCIT, BANGALORE vs. M/S THOMSON CORPORATION (INTERNATIONAL) PVT. LTD.,, BANGALORE

ITA 234/BANG/2015[2010-11]Status: DisposedITAT Mumbai31 Dec 2025AY 2010-11
Section 10ASection 10A(2)Section 143(3)Section 7A

assessment\nproceedings.\n10. a) That on the facts and circumstances of the case, the learned AO\nerred in denying the claim for depreciation on software purchases on\naccount of non-deduction of tax at source under section 40(a)(i) / 40(a)(ia)\nof the Act.\nb) That the learned

CNB FINWIZ PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-6(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 4460/DEL/2025[2017-18]Status: DisposedITAT Delhi16 Dec 2025AY 2017-18

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4460/Del/2025 िनधा"रणवष"/Assessment Year: 2017-18 बनाम M/S Cnb Finwiz Private Limited, Additional/Joint 302-303, Emca House 23/23B, Vs. Commissioner Of Income Ansari Road, Daryaganj, New Delhi. Tax (Appeal)-1/ Pan No.Aabcb2613A Acit, Circle 6(1), Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 250

relied upon decision of ITAT Delhi in the case of M/s Amway India Enterprises (supra) in which ITAT has allowed depreciation on software @60%. Respectfully following the decision of ITAT Delhi. it is held that depreciation @60% is allowable in the case of software. In view of this the appeal

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6 4 MUMBAI, MUMBAI vs. INDIABULLS REAL ESTATE LIMITED, NEW DELHI

Appeal is dismissed

ITA 3108/DEL/2024[2013-14]Status: DisposedITAT Delhi14 Nov 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Ankit Kumar, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 143(3)Section 14ASection 14A(2)

erred in deleting the addition of Rs.43,01,604/- made by the AO on account of disallowance of excess claim of depreciation on software expenses? 3. On the facts and circumstances of the case and in law, the ld. CIT(A) has erred in allowing the additional claim

ANI TECHNOLOGIES PRIVATE LIMITED,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME-TAX- 1, BENGALURU, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 1124/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Nov 2025AY 2020-21
Section 143(3)Section 263

hold the enquiry to be\ninadequate, but inadequate enquiry does not empower revision.\n\n11. Even assuming, the AO erred in allowing depreciation on software\nexpenditure in AY 2020-21, the crucial question is whether such error is\nprejudicial to the interests of the Revenue. We find that the assessee ... Bangalore.\n6. Guard file\n\nSd/-\n(WASEEM AHMED)\nAccountant Member\n\nBy order\nAsst. Registrar, ITAT, Bangalore", "summary": { "facts": "The assessee claimed depreciation on software expenditure. The PCIT initiated proceedings under Section 263, alleging that the AO accepted the claim without proper enquiry and that the expenditure

ASSISTANT COMMISSIONER OF INCOME TAX-16(1), MUMBAI vs. VIACOM18 MEDIA PRIVATE LIMITED, MUMBAI

ITA 5658/MUM/2024[2013-14]Status: DisposedITAT Mumbai15 Oct 2025AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 250

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL,\nMUMBAI \"F\" BENCH :: MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER &\nMs

M/S.COOL MINDS TECHNOLOGIES P. LTD,COCHIN vs. THE ACIT, COCHIN

The appeals are dismissed

ITA 375/COCH/2016[2007-08]Status: DisposedITAT Cochin22 Aug 2025AY 2007-08

Bench: CIT(A) the it was claimed by the Assessee that deduction under Section 10B of the Act was initially claimed by the Assessee under the bona fide belief that it is entitled to deduction under Section 10B of the Act. The CITT(A) dismissed the appeal of the Assessee agreeing with the Assessing Officer and holding that the Assessing Officer was justified in not considering the claim made by the Assessee under Section 10A of the Act. Now the Assessee is in

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Smt. Leena Lal, Sr. DR
Section 10ASection 10BSection 143(3)Section 147Section 148Section 250Section 263

reasonable opportunity of being heard to the assessee before completing the proceedings. 6. Ground Nos. (iv) and (v) relate to the claim of depreciation on software developed by Directors and software purchased from Oasis Infotech Limited which are allowed by the CIT (A). 7. At the outset, the learned

THERMO FISHER SCIENTIFIC INDIA P. LTD,MUMBAI vs. DCIT 15(3)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

ITA 2458/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Jul 2025AY 2010-11
For Appellant: Shri Dhanesh Bafna, Shri Amol MahajanFor Respondent: Shri Ajay Chandra, CIT-DR
Section 143(3)Section 144CSection 144C(5)Section 32(1)

case and in law, the learned\nDCIT and Hon'ble DRP erred in not allowing depreciation of Rs.262,345\nrelating to depreciation on software expenses treated as capital expenditure\nin AY 2007-08.\n8. Ground 8 - Allowance of brought forward unabsorbed depreciation\npertaining to AY 2009-10\nITA No.2458/Mum/2015 ... case and in law, the learned\nDCIT and Hon'ble DRP erred in not allowing depreciation of Rs.104,938\nrelating to depreciation on software expenses treated as capital expenditure\nin AY 2007-08.\n9. Ground 9 - Transfer pricing (`TP') adjustment of Rs.19,18,64,661\nrelating to alleged excessive advertisement

ACIT, CIRCLE- 1, LTU, NEW DELHI vs. C&S ELECTRIC LTD., NEW DELHI

In the result, the revenue’s appeal stands dismissed as above

ITA 8274/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 2622/Del/2018, A.Y. 2013-14 Ita No. 2623/Del/2018, A.Y. 2014-15 Ita No. 7981/Del/2018, A.Y. 2015-16 C & S Electric Limited Deputy Commissioner Of 222, Okhla Industrial Estate Income Tax, Phase-Iii, New Delhi Vs. Circle-1, Ltu, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Ita No. 2532/Del/2018, A.Y.2013-14 Ita No. 2533/Del/2018, A.Y.2014-15 Ita No. 8274/Del/2018, A.Y.2015-16 Deputy Commissioner Of C & S Electric Limited Income Tax, (Formerly Controls & Circle-1, Ltu, Vs. Switchgear Co. Ltd.) New Delhi 222, Okhla Industrial Estate, Phase-Iii, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Appellant By Sh. Anil Bhalla, Ca Respondent By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025 Order Per Bench Cross Appeal By The Assessee & Revenue Containing Common Facts Were Heard Together Being Inter-Connected With Each Other & Are Being Disposed Off By This Common Order. Ita No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. 2. These Appeals Filed By The Assessee & Revenue Are Directed Against Orders Dated 10.01.18 & 25.09.2018 Respectively Of The Commissioner Of Income Tax (Appeals)-22, New Delhi [‘Cit(A)’].

Section 10ASection 14ASection 80Section 80I

Disallowance under section 14A of the Act. iv. Disallowance of foreign travelling expenses. v. Disallowance of Club expenses. vi. Disallowance of depreciation on software license. 3. The relevant facts giving rise to these appeals of AY 2013-14 are that the assessee, manufacturer of electrical equipments; such as, switches, sockets ... 80IC of the Act. ii. Deduction under section 10AA of the Act. iii. Disallowance under section 14A of the Act. iv. Disallowance of depreciation on software license. 22. The Ld. AR submitted that the issue relating to claim of deduction under section 80IC and 10AA of the Act, the grounds

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