BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

586 results for “depreciation”+ Section 64clear

Sorted by relevance

Mumbai1,543Delhi1,374Bangalore586Chennai468Ahmedabad285Kolkata283Chandigarh124Jaipur124Raipur121Hyderabad113Pune73Surat50Indore43Lucknow39Cuttack37Cochin35Rajkot34Ranchi34Visakhapatnam28Karnataka25SC21Nagpur15Amritsar14Jodhpur12Allahabad11Agra10Guwahati9Telangana7Varanasi6Dehradun5Panaji4Calcutta3Patna3Kerala1

Key Topics

Addition to Income72Section 143(3)59Disallowance54Deduction46Section 4044Transfer Pricing42Depreciation37Section 10A34Section 1132Section 14A

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

depreciation on intangible assets. 46. At the outset, we note that the issues raised by the assessee in its grounds of appeal for the AY 2018-19 is identical to the issue raised by the assessee in ITA No. 290/Bang/2025 for the assessment year 2017- 18. Therefore, the findings given in ITA No. 290/Bang/2025 shall also be applicable

Showing 1–20 of 586 · Page 1 of 30

...
31
Section 14828
Section 133A25

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

depreciation on intangible assets. 46. At the outset, we note that the issues raised by the assessee in its grounds of appeal for the AY 2018-19 is identical to the issue raised by the assessee in ITA No. 290/Bang/2025 for the assessment year 2017- 18. Therefore, the findings given in ITA No. 290/Bang/2025 shall also be applicable

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

depreciation on intangible assets. 46. At the outset, we note that the issues raised by the assessee in its grounds of appeal for the AY 2018-19 is identical to the issue raised by the assessee in ITA No. 290/Bang/2025 for the assessment year 2017- 18. Therefore, the findings given in ITA No. 290/Bang/2025 shall also be applicable

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

In the result, appeal of the Assessee is partly allowed

ITA 1537/BANG/2012[2008-09]Status: DisposedITAT Bangalore08 May 2019AY 2008-09

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

For Appellant: Shri Ajay Vohra, Sr. Advocate &For Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 139Section 143Section 143(3)Section 144Section 153(1)Section 18

depreciation in terms of section 32(1)(ii) of the Act. 64. The learned counsel for the Assessee invited our attention

M/S. GOVERNMENT TOOL ROOM AND TRAINING CENTRE,BENGALURU vs. INCOME-TAX OFFICER, EXEMPTION WARD-1, BENGALURU

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

ITA 1013/BANG/2023[2021-22]Status: DisposedITAT Bangalore18 Jan 2024AY 2021-22

Bench: Shri George George K & Shri Chandra Poojariassessment Year : 2021-22 M/S Government Tool Room & Vs. Ito (Exemption), Training Centre, Ward - 1 1, Rajajinagar Industrial Area, Bengaluru. Rajajinagar, Bengaluru -560 044. Pan : Aaacg 8162 C Appellant Respondent Assessee By : Smt. Sunaina Bhatia, Advocate Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 18.01.2024 Date Of Pronouncement : 18.01.2024

For Appellant: Smt. Sunaina Bhatia, AdvocateFor Respondent: Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 143(2)Section 143(3)Section 234Section 250

section 11 of the Act. However, the AO held that assessee a sum of Rs.83,64,55,006/- claimed as depreciation

SUNITA MADHOK ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE

In the result, the appeals by the assessee are partly allowed

ITA 555/BANG/2018[2007-08]Status: DisposedITAT Bangalore11 Oct 2021AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H.N. Khincha, CAFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 234BSection 69

section 147 of the Income-tax Act.” 69. The Hon’ble Delhi High Court in Commissioner of Income-tax v. SPL'S Siddhartha Ltd. [2012] 345 ITR 223 (DELHI) held as under:- “8. Thus, if authority is given expressly by affirmative words upon a defined condition, the expression of that condition excludes the doing of the Act authorised under other

SUNITA MADHOK ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), , BANGALORE

In the result, the appeals by the assessee are partly allowed

ITA 554/BANG/2018[2006-07]Status: DisposedITAT Bangalore11 Oct 2021AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H.N. Khincha, CAFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 234BSection 69

section 147 of the Income-tax Act.” 69. The Hon’ble Delhi High Court in Commissioner of Income-tax v. SPL'S Siddhartha Ltd. [2012] 345 ITR 223 (DELHI) held as under:- “8. Thus, if authority is given expressly by affirmative words upon a defined condition, the expression of that condition excludes the doing of the Act authorised under other

M/S. SYNGENE INTERNATIONAL LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE- 6, BANGALORE

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

ITA 147/BANG/2020[2010-11]Status: DisposedITAT Bangalore13 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2010-11

For Appellant: Sri Padamchand Khincha, A.RFor Respondent: Sri Sumer Singh Meena, DR
Section 10ASection 10BSection 14ASection 250Section 32(1)(iia)Section 80

depreciation is automatic and relied on various judgements. In our opinion, it is the duty of the assessee to furnish the necessary details as called for by the authorities, so as to claim M/s. Syngene International Limited, Bangalore Page 23 of 29 the deduction. In the absence of such details, the lower authorities have no other option to deny

BOSCH GLOBAL SOFTWARE TECHNOLOGIES PRIVATE LIMITED ,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal of the assessee is hereby partly allowed for statistical purposes

ITA 1696/BANG/2024[2016-17]Status: DisposedITAT Bangalore16 Apr 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: and Smt. Pratibha R – AdvocateFor Respondent: Smt. Nandini Das, CIT
Section 10ASection 32(1)(iia)

depreciation or otherwise) in computing the income chargeable under the head "Profits and gains of business or profession" of any previous year.” 15.3 The relevant clause in present case is clause (iii) according to which any office appliance including the computer or computer software shall not be included in the “New asset” for purpose of this section. On careful perusal

M/S CESSNA GARDEN DEVELOPERS PVT.LTD,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 2097/BANG/2016[2010-11]Status: DisposedITAT Bangalore14 Feb 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Lalit Kumarassessment Year : 2010-11

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Ms. Susan D. George, CIT (DR-I)
Section 24Section 28Section 37

depreciation under section 32 would be allowable in respect of the written down value of the buildings. Gross block of buildings as on 31st March 2010 as per financials amounted to Rs. 298,28,64

FIBRES & FABRICS INTERNATIONAL PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, both the appeals are allowed

ITA 918/BANG/2013[2008-09]Status: DisposedITAT Bangalore13 Jul 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sunil Kumar Agarwala, Jt. CIT(DR)
Section 32(1)(ii)

Section 32(1)(ii) of the Act and has wrongly ignored to consider the law laid down by various courts, disallowing valid contentions of the Appellant on relevant, untenable and unlawful reasons. 2.4 The learned CIT(A) has erred in construing the intangible assets acquired by the Appellant as 'self generated asset' ignoring that the Company is a separate entity

TEKTRONIX (INDIA) PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result appeal filed by assessee stands allowed as indicated hereinabove

ITA 673/BANG/2017[2007-08]Status: DisposedITAT Bangalore17 Mar 2020AY 2007-08

Bench: Shri. A. K. Garodia & Smt. Beena Pillaiit(Tp)A 673/Bang/2017 Assessment Year : 2007 – 08

For Appellant: Shri Sharath Rao, CAFor Respondent: Mr. Muzaffar Hussain, CIT – DR
Section 143Section 143(3)Section 144CSection 144C(13)Section 147Section 148

64 Taxmann.com 136 for AY: 2007-08 held that, this company is not comparable in case of captive software development services provider like assessee. 5.5 The Ld.DR however objected to the exclusion of this company from the list of comparables. 5.6 On a careful perusal of material on record, and the reply received from this company under section

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2, LTU, BENGALURU vs. M/S. ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

ITA 446/BANG/2020[2012-13]Status: DisposedITAT Bangalore09 Dec 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sridhar E, CIT (DR)For Respondent: Date of hearing
Section 115Section 115JSection 237Section 80J

Section 10A of the Act, where the phrase “export of articles or things or computer software” is used meaning thereby the computer software is different from article or things. The AO concluded that computer software is distinct from an article or thing, and additional depreciation is allowable only on plant and machinery installed by an assessee engaged in the manufacture

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED,BENGALURU vs. THE JOINT COMMISSIONER OF INCOME TAX, LARGE TAX PAYERS UNIT, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

ITA 593/BANG/2020[2012-13]Status: DisposedITAT Bangalore09 Dec 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sridhar E, CIT (DR)For Respondent: Date of hearing
Section 115Section 115JSection 237Section 80J

Section 10A of the Act, where the phrase “export of articles or things or computer software” is used meaning thereby the computer software is different from article or things. The AO concluded that computer software is distinct from an article or thing, and additional depreciation is allowable only on plant and machinery installed by an assessee engaged in the manufacture

DCIT vs. M/S JUPITER CAPIAL PVT. LTD.,,

In the result, appeal of the Revenue is partly allowed

ITA 1595/BANG/2013[2010-11]Status: DisposedITAT Bangalore13 Dec 2019AY 2010-11

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadaleassessment Year : 2010-11 Dcit, Circle 11(5), M/S. Jupiter Capital (P) Ltd., Bengaluru-560001. No. 54, Richmond Road, Vs. Bengaluru-560025. Pan : Aabcj 5666 R Appellant Respondent Revenue By : Shri. Pradeep Kumar, Jcit (Dr)(Itat), Bengaluru Assessee By : Smt. Pratibha, Advocate Date Of Hearing : 13.11.2019 Date Of Pronouncement : 13.12.2019

For Appellant: Smt. Pratibha, AdvocateFor Respondent: Shri. Pradeep Kumar, JCIT (DR)(ITAT), Bengaluru
Section 14ASection 36(1)Section 36(1)(iii)

depreciation: on air craft of Rs.21,00,08,528/- is allowed. However, findings of the Assessing Officer is that air craft hire charges received of Rs.2,69,80,969/-. This include an amount of Rs.25,70,408/- and Rs.15,88,333 received from M/s Laxmi Mines and Minerals and M/s Obalapuram Mining Company Ltd respectively and balance from subsidiary/associates concern

M/S. TE CONNECTIVITY SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

ITA 300/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 May 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.300/Bang/2021 Assessment Year : 2016-17

For Appellant: Shri Sriram Sheshadri & Ms. Amulya K., CAsFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)

depreciation on goodwill as a principle settled by the Hon'ble SC. 57. The AO rejected the value of goodwill by invoking the sixth proviso to Section 32(1) of the Act and holding that the said acquisition is a colourable device to reduce tax liability, on the allegation that the Appellant failed to furnish any details in relation

DCIT, BANGALORE vs. M/S NOVELL SOFTWARE DEVELOPMENT INDIA PVT. LTD.,, BANGALORE

In the result, the appeal of the Department is dismissed and the

ITA 281/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Sept 2016AY 2010-11

Bench: Smt. Asha Vijayaraghavanshri S Jayaramanit(Tp)A No.281 /Bang/2015 (Asst. Year 2010-11) The Dy. Commissioner Of Income-Tax, Circle-5(1)(2), Bangalore. . Appellant Vs. M/S Novell Software Development India Pvt. Ltd., ‘Laurel, ‘Block-D, 65/2, Bagmane Tech Park, C.V Raman Nagar, Byrasandra, Bangalore-560 093. . Respondent

For Appellant: Shri T Suryanarayana, AdvocateFor Respondent: Shri G.R Reddy, CIT
Section 14ASection 40

64 of the CIT(A)’s order], and hence no interference is called for. The assessee makes the following submissions in support of its claim for depreciation adjustment. * Rationale for making depreciation adjustment Rule 10B of the Income-tax Rules, 1962 (‘the Rules’ for short),provides the method in which the comparability analysis is to be conducted under the Transactional

CONTINENTAL AUTOMOTIVE COMPONENTS INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCE-2(1)(1), BANGALORE

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

ITA 390/BANG/2021[2009-10]Status: DisposedITAT Bangalore17 Aug 2023AY 2009-10

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru
Section 143(3)Section 92C

Section 32 of the Act. 6. Pursuant to the directions of the DRP, the AO passed the final assessment order dated 20.04.2021 in which the TP adjustment and disallowance of provision of warranty was retained. With regard to expenditure incurred on annual license fees, the Assessing Officer has not followed the directions issued by the DRP in allowing depreciation. Aggrieved

ING VYSYA BANK LTD. vs. ACIT, BANGALORE

In the result, appeal by the Assessee is partly allowed while the 68

ITA 288/BANG/2013[2005-06]Status: DisposedITAT Bangalore06 Feb 2015AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2005-06 M/S. Ing Vysya Bank Ltd., Vs. The Assistant Commissioner Of Ing Vysya House, Income Tax, No.22, M.G. Road, Circle 11(4), Bangalore – 560 001. Bangalore. Pan: Aabct 0529M Appellant Respondent Assessment Year : 2005-06 The Deputy Commissioner Of Vs. M/S. Ing Vysya Bank Ltd., Income Tax, Bangalore – 560 001. Circle 11(4), Pan: Aabct 0529M Bangalore. Appellant Respondent Assessee By : Shri S. Ananthan, C.A. Revenue By : Shri C.H. Sundar Rao, Cit-I(Dr) Date Of Hearing : 20.01.2015 Date Of Pronouncement : 06.02.2015 O R D E R Per N.V. Vasudevan

For Appellant: Shri S. Ananthan, C.AFor Respondent: Shri C.H. Sundar Rao, CIT-I(DR)
Section 1Section 10Section 234D

Section 1 0(23G) the Act.” ITA No.288 & 318/Bang/2013 Page 3 of 50 6. The assessee is a scheduled bank and carries on banking business. The assessee claimed to have earned an amount of Rs.11.77 crores by way of interest from investments in entities approved u/s. 10(23G). The AO, however, found that some of the entities did not have

DCIT vs. ING VYSYA BANK, BANGALORE

In the result, appeal by the Assessee is partly allowed while the 68

ITA 318/BANG/2013[2005-06]Status: DisposedITAT Bangalore06 Feb 2015AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2005-06 M/S. Ing Vysya Bank Ltd., Vs. The Assistant Commissioner Of Ing Vysya House, Income Tax, No.22, M.G. Road, Circle 11(4), Bangalore – 560 001. Bangalore. Pan: Aabct 0529M Appellant Respondent Assessment Year : 2005-06 The Deputy Commissioner Of Vs. M/S. Ing Vysya Bank Ltd., Income Tax, Bangalore – 560 001. Circle 11(4), Pan: Aabct 0529M Bangalore. Appellant Respondent Assessee By : Shri S. Ananthan, C.A. Revenue By : Shri C.H. Sundar Rao, Cit-I(Dr) Date Of Hearing : 20.01.2015 Date Of Pronouncement : 06.02.2015 O R D E R Per N.V. Vasudevan

For Appellant: Shri S. Ananthan, C.AFor Respondent: Shri C.H. Sundar Rao, CIT-I(DR)
Section 1Section 10Section 234D

Section 1 0(23G) the Act.” ITA No.288 & 318/Bang/2013 Page 3 of 50 6. The assessee is a scheduled bank and carries on banking business. The assessee claimed to have earned an amount of Rs.11.77 crores by way of interest from investments in entities approved u/s. 10(23G). The AO, however, found that some of the entities did not have