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Showing contexts for: computer includes computer software in Dcit, New Delhi vs M/S. Make My Trip India Pvt. Ltd., New ... on 25 March, 2026Matching Fragments
Disallowance on account of rate of depreciation on computer peripherals.
2. That on the facts and circumstances of the case and in law, Ld. CIT (Appeals) erred in upholding a partial disallowance of depreciation on computer peripherals, by allowing depreciation at the rate of 15 per cent as "Plant and Machinery" instead of 60 per cent as "Computers including computer software" claimed by the Appellant on certain additions to depreciable assets made during the year.