Senior Manager-Legal Mant M/S Bharti ... vs Principal Secretary State Of M.P. And
claimed and been actually allowed the deduction in respect
of depreciation for each of the relevant assessment year.
(7) The provisions of sub-section ... begins
to manufacture or produce articles or things or computer
software during the previous year relevant to the assessment year
commencing
M/S Bharti Infratel Ltd. Authorized ... vs Commercial Taxes Department on 20 August, 2015
Author
claimed and been actually allowed the deduction in respect
of depreciation for each of the relevant assessment year.
(7) The provisions of sub-section ... begins
to manufacture or produce articles or things or computer
software during the previous year relevant to the assessment year
commencing
treated
the expenditure on acquiring the computer software as expenditure of
capital nature and rightly allowed depreciation as per rules.
In the result ... treated the
expenditure on acquiring the computer software as expenditure of capital
nature and rightly allowed depreciation as per rules."
The Revenue
M/S Bharti Infratel Ltd. Thru. Auth. ... vs The State Of Madhya Pradesh on 20
submitted that the rate of
depreciation with effect from 2003-04 for Computers
including Computer software is 60%. Though the life ... nobody's case
that the assessee is dealing with computer softwares or
is in the business of any related services. Rather
M/S Wipro Limited vs The Additional Commissioner Of ... on 9 December, 2020
Bench: Alok
The Principal Commissioner vs M/S. Ibm India Pvt. Limited on 4 February, 2021
Bench
Silvermaple Healthcare Services ... vs Dr Ajay Dubey & Ors. on 24 August, 2023
Author: C