Document Fragment View
Fragment Information
Showing contexts for: computer includes computer software in Commissioner vs Indian on 9 August, 2011Matching Fragments
(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) The Tax Appeal is admitted for consideration of the following substantial question of law:-
"Whether the Appellate Tribunal is right in law and on 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 network 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?"