Document Fragment View
Fragment Information
Showing contexts for: computer includes computer software in Indian Research Manifestation Labs, ... vs Assessee on 5 November, 2007Matching Fragments
8. The revenue has filed the appeal on the following effective ground:
"1. The Ld. CIT(A) has erred in law and on the facts in holding that the assessee is entitled to depreciation at the enhanced rate of 60% on equipments like routers, modems etc. which are a part of computer net work or computer system and cannot be taken to be covered by the term 'computers including computer software' used in Appendix - I of Income- tax Rules providing for depreciation rates".