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18. Aggrieved Revenue is on appeal before us. The Learned Counsel for the assessee Shri H.P. Mahajani submitted before us that in Datacraft India Ltd (40 SOT 295) Special Bench Mumbai, it has been held that "aid can be taken of the definition of the term 'computer' given in Information Technology Act 2000. The Special Bench has reproduced the definition of computer which includes 'Computer Software'. The Special Bench has held that from AY 2003-04 enhanced rate of 60% would apply to computer software. We heard both parties.
19. We find that from AY 2003-04, under the Depreciation Table in IT Rules, Computers including Computer software is entitled to depreciation at 60%. In this view of the matter we confirm the order of the CIT(A) granting depreciation at the rate 60% on the computer software and dismiss the revenue's appeal on this issue.
20. The next issue is with respect to addition of Rs. 18.18 lakhs being the amount transferred from special reserve and set off against the depreciation in the Books.