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8.3 We have heard rival contentions. The assessee has claimed depreciation on computer and computer software at 60%. The Assessing Officer allowed depreciation at the rate of 15% and the balance 45% was disallowed. Before the ld. CIT(A), the assessee has submitted that during the year under consideration, the assessee purchased software and the same is very much eligible to claim depreciation at the rate of 60%. Alternatively, it was also submitted that the assessee is eligible to claim the entire amount as revenue expenditure. After considering the submissions of the assessee, the ld. CIT(A) directed the Assessing Officer to allow the depreciation at 60% as claimed by the assessee. On perusal of the Depreciation Schedule, the assessee is eligible to claim depreciation at the rate of 60 per cent on purchase of computer software and moreover, various Courts have also held that the assessee is eligible to claim 60% depreciation on computers including computer software. Therefore, the submission of the ld. DR that the assessee is eligible to claim depreciation @ 25% only is not acceptable. Otherwise also, various Courts have held that the purchase of software has been allowed as revenue expenditure as the assessee has alternatively claimed before the ld. CIT(A). Accordingly, we find no infirmity in the order passed by the ld. CIT(A) on this issue and thus, the ground raised by the Revenue is dismissed.