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During the appellate proceedings the AR filed a detailed written submission in which stated that the depreciation rate of 60% has been provided for "Computer including computer software" in entry no 5 of part A III of Appendix to Income Tax Rules 1962. He also referred to the decision of ITAT Delhi in the case of Amway India Enterprises (ITAT special bench Delhi)(2008) 111 ITD 0112.
The issue in dispute and submission of the appellant is considered. It is noticed that the Hon'ble ITAT, Ahmedabad also in the case of ACIT V. Voltamp Transformer Ltd (ITANo . 1676/Ahd/2012) confirmed the decision taken by the CIT(A) allowing the depreciation @ 60%. In this case CIT(A) decided as under:

In view of the detailed finding given by the Hon'ble ITAT Ahmedabad in case of Voltamp Transformer Ltd (supra) and Mumbai special bench in its order of Data Craft India Ltd. and the case law referred by the appellant, the claim of depreciation @ 60% by the appellant is allowable. I do not find any reason to differ with findings of Hon'ble 1TAT, Ahmedabad and Mumbai in above mentioned cases. Neither (he Income Tax Act nor the judicial pronouncement differentiate between the computer and computer software and license to use the same. The list of tangible assets in the table of rate of depreciation at serial no.5 name of the asset is "computers including computer software'. The meaning of computer software is also given in note no.7 given below the table of rate of depreciation. According to this note the 'computer software' means any computer programme recorded on any disk, tap, perforated media or other information storage device. Hence, by any interpretation the computer software cannot be treated outside the purview of the asset eligible for depreciation the rate of 60%. Accordingly, the AO is directed to allow the depreciation @ 60% as I T A N o s . 7 9 3 & 7 9 5 / Ah d / 2 0 1 7 [ T r i o E l e v a t o r s C o m p a n y ( I n d i a ) L t d . v s . D C I T ] A. Y . 2 0 1 3 - 1 4 - 7 -