Dassault Systemes & Anr vs Acd Communications Private Limited & ... on 12 April, 2023
Author
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
Appendix I, which states that
computers including computer software are entitled to
depreciation at 60%. Note 7 of the Appendix defines ... Appellant Tribunal has decided the issue
relating to depreciation on ‘computer software’ to 25 percent, as against the
rate of 60 percent claimed
Commissioner Of Income Tax vs New Delhi Television Limited on 31 August, 2017
Author: S
Ntt Data Global Delivery Services ... vs -- on 3 February, 2016
Author: Rajiv Shakdher
Bench: Rajiv
where the Tribunal has allowed 60% depreciation on UPS as applicable to
computer software.
24. Mr. M.Swaminathan, learned Senior Standing Counsel ... identical issue and
held that UPS is part of computer and eligible for depreciation @ 60% and directed
the Assessing Officer to allow
where the Tribunal has allowed 60% depreciation on UPS as applicable to
computer software.
24. Mr. M.Swaminathan, learned Senior Standing Counsel ... identical issue and
held that UPS is part of computer and eligible for depreciation @ 60% and directed
the Assessing Officer to allow
where the Tribunal has allowed 60% depreciation on UPS as applicable to
computer software.
24. Mr. M.Swaminathan, learned Senior Standing Counsel ... identical issue and
held that UPS is part of computer and eligible for depreciation @ 60% and directed
the Assessing Officer to allow
where the Tribunal has allowed 60% depreciation on UPS as applicable to
computer software.
24. Mr. M.Swaminathan, learned Senior Standing Counsel ... identical issue and
held that UPS is part of computer and eligible for depreciation @ 60% and directed
the Assessing Officer to allow
where the Tribunal has allowed 60% depreciation on UPS as applicable to
computer software.
24. Mr. M.Swaminathan, learned Senior Standing Counsel ... identical issue and
held that UPS is part of computer and eligible for depreciation @ 60% and directed
the Assessing Officer to allow