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Showing contexts for: computer includes computer software in Sony India (P) Ltd., New Delhi vs Assessee on 23 January, 2013Matching Fragments
13. After hearing both the parties this ground of the assessee is dismissed.
14. Apropos ground about disallowance of depreciation on software license fees at 60% out of Software license fee paid by the appellant for use of computer software is eligible for depreciation at 60% under the specific provision in Part-A of Appendix-1- 'Computer including computer software'. It is pleaded that ITAT in AY 2006-07 has decided this issue against assessee in peculiar circumstances by following observations.