DCIT, BANGALORE vs. OUTSOURCE PARTNERS INTERNATIONAL PVT. LTD.,, BANGALORE

In the result, all appeals are partly allowed for statistical purposes

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazit(Tp)A Nos. & Appellant Respondent Assessment Years No.443/Bang/2016 M/S. Outsource Partners Dy. Commissioner Of 2011-12 International Pvt. Ltd., Income-Tax, Tower 2D, Phase I, Vikas Circle-5(1)(2), Telecom Ltd., Bangalore. Vrindavan Tech Village, Outer Ring Road, Devarabeesanahalli, Bangalore- 560087. Pan: Aaaco5734C No. 526/Bang/2016 Dy. Commissioner Of M/S. Outsource Partners 2011-12 Income-Tax, International Pvt. Ltd., Circle-5(1)(2), Pan: Aaaco5734C Bangalore. No.535/Bang/2017 M/S. Outsource Partners Assistant Commissioner Of 2009-10 International Pvt. Ltd., Income Tax, Pan: Aaaco5734C Circle-5(1)(2), Bangalore.

depreciation, thereby distorting their comparability. It is this difference in the amounts of depreciation due to different rates of depreciation

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

depreciation. 13.1 Regarding the alternative claim of the assessee i.e. allowances of depreciation at 60%, the learned CIT(A) noted

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

depreciation. 13.1 Regarding the alternative claim of the assessee i.e. allowances of depreciation at 60%, the learned CIT(A) noted

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

depreciation. 13.1 Regarding the alternative claim of the assessee i.e. allowances of depreciation at 60%, the learned CIT(A) noted

M/S. TATA ELXSI LTD,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, CIRCLE-7(1)(1), , BENGALURU

depreciation and investment allowance, as\nadmittedly these are not the expenses actually incurred by the assessee. However, the term\n'income

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

depreciation on software license\nhas been allowed at 60%. Hence, the learned CIT(A) directed the AO to\nallow depreciation

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

depreciation. b) The learned appellate officer has erred in overlooking the decision of the jurisdictional ITAT in allowing the depreciation

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

depreciation. b) The learned appellate officer has erred in overlooking the decision of the jurisdictional ITAT in allowing the depreciation

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , UDUPI , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

depreciation. b) The learned appellate officer has erred in overlooking the decision of the jurisdictional ITAT in allowing the depreciation

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

depreciation. b) The learned appellate officer has erred in overlooking the decision of the jurisdictional ITAT in allowing the depreciation

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

depreciation. b) The learned appellate officer has erred in overlooking the decision of the jurisdictional ITAT in allowing the depreciation

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

depreciation. b) The learned appellate officer has erred in overlooking the decision of the jurisdictional ITAT in allowing the depreciation

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

depreciation. b) The learned appellate officer has erred in overlooking the decision of the jurisdictional ITAT in allowing the depreciation

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

depreciation. b) The learned appellate officer has erred in overlooking the decision of the jurisdictional ITAT in allowing the depreciation

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

depreciation. b) The learned appellate officer has erred in overlooking the decision of the jurisdictional ITAT in allowing the depreciation

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

depreciation. b) The learned appellate officer has erred in overlooking the decision of the jurisdictional ITAT in allowing the depreciation

M/S MAHARASHTRA APEX CORPORATION LIMITED ,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , , UDUPI

240 & 241/Bang/2018

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

depreciation. b) The learned appellate officer has erred in overlooking the decision of the jurisdictional ITAT in allowing the depreciation

M/S VOLVO INDIA PVT. LTD. vs. ACIT, BANGALORE

In the result, appeal of the Assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

depreciation in ITR Marketing intangibles 2,223.00 Claimed depreciation in ITR Order backlog 400.00 Claimed depreciation in ITR IT(TP)A No.1537/Bang/2012

M/S KARNATAKA EMTA COAL MINES LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), BANGALORE

In the result, assessee’s appeals are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

depreciation made by the assessee is a genuine claim and allowable on the following ground. 6.14 Claim of depreciation has been