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Showing contexts for: computer includes computer software in Container Corporation Of India Ltd., ... vs Dcit, New Delhi on 19 January, 2017Matching Fragments
26,14,345/-made on account of disallowance of extra depreciation claimed on computer peripherals ignoring the fact that as per the provisions of section 32 of the I- T Act computer peripherals are out of ambit of the term "computer including computer software" used exhaustively for the purpose of claiming depreciation @60% of block 6(i) of block of assets as specified in the Act."
43. The first ground of appeal is on the issue of claim of the assessee of Rs. 848410427/- u/s 80IA on ICDs and CFS. The above issue has been decided by us in favour of the assessee in ground No. 2 and 3 of the appeal of the revenue for AY 2008-09. We have held that assessee is eligible for deduction u/s 80IA on income derived from infrastructure facilities of ICDs and CFS. We also hold similarly for this year too. In the result ground No. 1 revenue is dismissed.