licenses from M/s. Rane Holdings
Ltd, Autocad 2007 software license and purchase of up gradation
R&D software from Apana Technologies, Chennai. Since ... deleted the disallowance because in the case of SAP license,
Autocad and R&D upgradation software were 'off the shelf'
software which
written, X Steel training of Tekla, the software manufacturers based in Dubai, Autocad, Quickcad, management training, enhancement of skills in using any software such
deceased is a Graduate in Commerce with Diploma in Computer
Applications and AutoCAD. Therefore, he appears to be technically
qualified. Since no reasons are given
from 1997 to 1998 she
was working with Samarth Associates as AutoCAD Operator
and hence, she had her own independent source of income
from which
rate of 25%. The assessee has claimed depreciation @ 60% on AutoCAD
Inventor LT suite 2013 amounting to ₹.47,000/- claiming to be software.
However
included
purchase of various softwares like Novell netware, MS Project 2003,
and Autocad etc. Not convinced with the assessee's submission for
treating
