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![ATMs are Computers, Entitled to a Higher Rate of Depreciation: Karnataka HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/06/ATM-Depreciation-Karnataka-High-Court-Taxscan.jpg "ATMs are Computers, Entitled to a Higher Rate of Depreciation: Karnataka HC [Read Judgment]")
ATMs are Computers, Entitled to a Higher Rate of Depreciation: Karnataka HC [Read Judgment]
The High Court of Karnataka held that a computer is an integral part of an ATM machine and on the basis of information processed by the computer in an...
![Dismissal of Appeal for want of E-Filing is justified considering Non-Serious Attitude of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/10/Annual-Filing-ICSI-Taxscan.jpg "Dismissal of Appeal for want of E-Filing is justified considering Non-Serious Attitude of Assessee: ITAT [Read Order]")
![Depreciation can’t be claimed on Undivided Share of Land: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/Depreciation-ITAT-Undivided-Share-Taxscan.jpg "Depreciation can’t be claimed on Undivided Share of Land: ITAT [Read Order]")
![No TDS on Sale of Recharge Vouchers and Pre-Paid Vouchers to Distributors: ITAT grants relief to Vodafone [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/Vodafone-TDS-ITAT-Taxscan.jpg "No TDS on Sale of Recharge Vouchers and Pre-Paid Vouchers to Distributors: ITAT grants relief to Vodafone [Read Order]")
![Scrutiny Assessment without Notice is Defective in Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/Scrutiny-Assessment-ITAT-Taxscan.jpeg "Scrutiny Assessment without Notice is Defective in Law: ITAT [Read Order]")
![Appeal cannot be disposed Ex-parte without discussing Merits of the Case: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/03/Addition-Search-ITAT-Taxscan.jpg "Appeal cannot be disposed Ex-parte without discussing Merits of the Case: ITAT [Read Order]")
Non-Competent Fee paid by Coca Cola to Bottlers amount to Capital Expenditure, No Depreciation allowable: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the amount of non-competent fees paid by M/s Hindustan Coca Cola company would be treated as capital expenditure for which...
![Non-Competent Fee paid by Coca Cola to Bottlers amount to Capital Expenditure, No Depreciation allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Coca-Cola-Taxscan.jpg "Non-Competent Fee paid by Coca Cola to Bottlers amount to Capital Expenditure, No Depreciation allowable: ITAT [Read Order]")