Document Fragment View
Fragment Information
Showing contexts for: computer includes computer software in Rich Graviss Products P.Ltd, Mumbai vs Assessee on 28 August, 2014Matching Fragments
Your appellant submits that on the fact and circumstances of the case, no TDS is deductible on the software expenses and the AO ought to have allowed the same as deductible expenditure.
(ii) In the alternative and without prejudice to the above, the CIT(A) erred in not allowing depreciation on the computer software expenses of Rs.97,968/- as the TDS has not been deducted on the same.
4. (i) The CIT(A) erred in making addition of Rs.2,29,980/- being difference between opening Cenvat of Rs.80,102/- and closing Cenvat of Rs.310,082/- u/s. 145A of the I.T Act.