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"24. The second issue raised by the assessee is with regard to the rate of depreciation to be allowed on computer software. The plea of the assessee before us was that as per the entry in Appendix-1 to the Income Tax Rules, 1962 (in short 'Rules') i.e. reference to Part B - intangible assets, it is provided that know-how, patents, copy rights, trade marks, licenses, franchises or any other business or commercial rights of similar nature are to be taken as intangible assets. As against the entry No.5 in Part A, tangible assets reads as computers including the computer software. Further, the claim of the assessee was that the software was licensed software rather than owned software and once when there was specific entry for copy rights, licenses or other business or commercial rights of similar nature, the general entry for computer software should be understood for owned software, which once purchased and there was no question of renewal of license. Reliance in this regard was placed on series of decisions by the learned Authorized Representative for the assessee, but special reliance was placed on the ratio laid down by the Delhi Bench of the Tribunal in Sony India Pvt. Ltd. Vs. Addl.CIT (2011) 56 DTR 156 (Delhi). It was pointed out by the learned Authorized Representative for the assessee that in case of license for use of computer software, it was held that the license was an intangible asset as per Part B of Appendix-1 to Rules, which prescribes uniform rate of 25% for depreciation on all intangible assets. In the Schedule to Income Tax Rules, under Part A in block of assets and plant & machinery at serial No.5, it is provided that depreciation at 60% would be allowed on computers including computer software. The said definition to include computer software was introduced w.e.f. assessment year 2006-07. Under Part B i.e. intangible assets, it is provided that know-how, patents, copy rights, trade marks, licenses, franchises or any other business or commercial rights of similar nature are to be allowed depreciation @ 25%. While interpreting the term license for use of computer software, the Delhi Bench of the Tribunal in Sony India Pvt. Ltd. Vs. Addl.CIT (supra), had held that the same was an intangible asset. The ratio laid down by the Delhi Bench of Tribunal was with regard to license for use of computer software. The Act itself recognized the distinction between the computer software perse and the license, wherein the computer along with computer software is termed as a tangible asset and the license is covered as intangible asset. The Delhi Bench of Tribunal has held that the license for use of computer software is an intangible asset entitled to depreciation @ 25%. However, in the facts of the present case before us, the nature of acquisition of computer software is not clear whether the assessee has purchased computer software perse or has obtained license for use of any computer software. In case the asset acquired by the assessee is in the form of computer software, then the same is entitled to the depreciation @ 60% and in case, it is the license for use of computer software, then the assessee is only entitled to depreciation @ 25% as claimed in the return of income. In order to establish the nature of acquisition by the assessee in the field of computer software, we deem it fit to restore the issue back to the file of Assessing Officer, who shall determine the same and consequently, allow the depreciation on the same. The assessee shall furnish the necessary evidence in this regard before the Assessing Officer and who in turn, shall decide the issue. The ground of appeal No.2 raised by the assessee is thus, allowed for statistical purposes."