Bg Exploration & Production India Ltd., ... vs Dcit, International Taxation, ... on 3 April, 2019
Bg Exploration & Production India Ltd., ... vs Dcit, International Taxation, ... on 3 April, 2019
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191 - 200 of 11894 (4.58 seconds)Sandvik Asia Pvt. Ltd.,, Pune vs Acit, Circle-10,, Pune on 14 June, 2017
ought to have allowed depreciation of Rs.2,89,808 on
software expenses held as capital in the earlier years ... case and comparing net profit margins with
external comparables for computing the arm's length price of
international transactions of its Manufacturing
Dcit 4(2)(1), Mumbai vs Prabhudas Liladhar P.Ltd, Mumbai on 23 August, 2017
assessee had
made the aforesaid payment for purchasing a depreciable asset, viz.
Computer software, therefore, disallowed the same as a 'revenue
expenditure
Gss Infotech Limited, Hyderabad, ... vs Dcit, Circle-2(2), Hyderabad, ... on 30 November, 2017
Draft
Assessment Order (DAO) the AO has disallowed the
depreciation on the computer software on the ground that the
transaction itself ... towards depreciation claimed on the above asset, in the computation
of total income, the AO observed that the assessee claimed
Dcit, vs M/S Timken Engineering And Research ... on 10 May, 2019
without appreciating the fact that computer software formspart of
computers for the purpose of allowing depreciation ... expenditure
incurred on purchase of computersoftware/License to use computer
software, either for one year or for more than one yearcannot be
allowed
Oriental Bank Of Commerce, Gurgaon vs Addl. Cit, New Delhi on 11 September, 2017
various software applications, purchase of new software licenses of Oracle
Data Base, Anti Virus Software, Support Charges for Software Items etc. AO
observed that ... Computer including computer software is 60%.
Further, note 7 below Part - B says:
"Computer Software" means
Ht Media Ltd., New Delhi vs Assessee on 18 March, 2015
allowing depreciation @ 60% on computer
peripherals except CTP, on which rate of depreciation was restricted to
15%, but, additional depreciation @ 20% was granted ... claim for additional depreciation to the effect that: 'computer
and computer software is out of the ambit of plant
Svam Software Ltd & Ors. vs Sebi on 13 October, 2022
been shown
9
towards depreciation on computer hardware and
software. The same may be accepted or rejected but
such value of the inventory
Reliance Payment Solutions Ltd, Mumbai vs Pr. Cit -8, Mumbai on 21 March, 2022
Page 2 of 6
Claim of depreciation on Computer including Computer software
4. failed to appreciate that the addition / classification ... Company has correctly capitalized hardware and software under
"Computers including computer software" which forms part of the "Plant
Sudarshan Chemical Industries Ltd. vs Assistant Commissioner Of Income Tax on 29 December, 2006
table of rates for depreciation in Appendix-I in respect of 'computers including computer softwares'.
16. There is another ... computers including computer software' was introduced for and from asst. yr. 2003-04. Therefore, the alternative plea claiming depreciation