M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

depreciation on the same in the year in which such asset is put to use. 11. Disallowance under section 40

M/S. SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME- TAX, CIRCLE - 6(1)(1), BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

depreciation could not be disallowed by invoking the provisions of section 40(a)(i)/(ia) of the act. Section 40

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE-6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA-BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

depreciation could not be disallowed by invoking the provisions of section 40(a)(i)/(ia) of the act. Section 40

JOINT COMMISSIONER OF INCOME -TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA-BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

depreciation could not be disallowed by invoking the provisions of section 40(a)(i)/(ia) of the act. Section 40

M/S. SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(1), BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

depreciation could not be disallowed by invoking the provisions of section 40(a)(i)/(ia) of the act. Section 40

JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R &D INSTITUTE INDIA- BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised grounds stands allowed and the appeals filed by the revenue stands dismissed for the years under consideration

Bench: Smt Beena Pillai & Shri Waseem Ahmed

depreciation could not be disallowed by invoking the provisions of section 40(a)(i)/(ia) of the act. Section 40

WINTAC LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri A. K. Garodia & Shri Vijay Pal Raoassessment Year : 2010-11

depreciation is subjected to the provisions of sec. 40(a)(i) or not ?. We quote the provisions of sec. 40(a)(i) as under: Page 5 of 9 40. Notwithstanding anything to the contrary in sections

DCIT, BANGALORE vs. M/S W.S. ATKINS (INDIA) PVT. LTD.,, BANGALORE

In the result, the appeal of the revenue is dismissed and C

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

depreciation is subjected to the provisions of sec. 40(a)(i) or not ?. We quote the provisions of sec. 40(a)(i) as under: 40. Notwithstanding anything to the contrary in sections

M/S SAMSUNG R & D INSTITUTE INDIA BANGALORE PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

In the result, the appeals filed by the assessee as per revised\ngrounds stands allowed and the appeals filed by the revenue\nstands dismissed for the years under consideration

40(a)(i)/(ia) by observing as under:\n“5.5 Under the circumstances, I am constrained to invoke\nthe amended provisions of section 9(1) with regard to\ndefinition of ‘royalty' and to apply the same for the\npurpose of section 194J. Accordingly, the depreciation

JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE - 6, BANGALORE vs. M/S. SAMSUNG R & D INSTITUTE INDIA -BANGALORE PRIVATE LIMITED, BANGALORE

In the result, the appeals filed by the assessee as per revised\ngrounds stands allowed and the appeals filed by the revenue\nstands dismissed for the years under consideration

40(a)(i)/(ia) by observing as under:\n“5.5 Under the circumstances, I am constrained to invoke\nthe amended provisions of section 9(1) with regard to\ndefinition of ‘royalty' and to apply the same for the\npurpose of section 194J. Accordingly, the depreciation

INCOME TAX OFFICER (INTERNATIONAL TAXATION), BANGALORE vs. M/S KAWASKI MICRO ELECTRONICS INC., BANGALORE

In the result, the appeal by the revenue is dismissed

Bench: Shri Chandra Poojari & Shri George George K.

depreciation is subjected to the provisions of IT(IT)A No.1221/Bang/2014 Page 4 of 10 sec. 40(a)(i) or not ?. We quote the provisions of sec. 40(a)(i) as under: 40. Notwithstanding anything to the contrary in sections