perusal of depreciation schedule noted that the
assessee-company claimed depreciation at 60% on computers
and software purchases made, claiming the same ... Appendix I, which states that
computers including computer software are entitled to
depreciation at 60%. Note 7 of the Appendix defines
that only
software that is embedded in the computer and comes along with
computer is eligible for depreciation ... reason that computer and computer software are two
different items of assets. If the Legislature wanted to allow depreciation
Regarding special merit, R. Venkataraman though a
Tamil Teacher had undergone computer training. He
obtained a certificate in Health and Hygiene from
Poona ... teacher, Thiru Sethuraman has
developed a Computer Software on "How to teach
Chemistry through Computer". Thiru Venkataraman,
similarly conducted
with computer as far as eligibility of depreciation is
concerned. Therefore, after 01/04/2003, computer software in the nature ... appendix applicable from AY 2006-07, depreciation on computer and
computer software is to be allowed
onward, even the computer software was included in the computers to be eligible to claim the depreciation at this higher rate ... training to the students in software technology. It purchased computer software and claimed the entire cost as depreciation. The assessee contended before
depreciation. As per
depreciation schedule, item number 5 of machinery and
plant section is computers including computer software on
which ... Desk Software 1,274,624
5. Software Subsct Ser 306,400
6. SPC Software 55,120
7. Software Charges 93,847
8. Software Installed
restriction of depreciation on software license, the Ld.
AR submitted that the Ld. CIT(A) erred in confirming the depreciation on
software license ... after considering the definition
of "computer software" under depreciation schedule as under:
"Computer software means any computer
Tamil Nadu Computer Science Vs. Higher Secondary School Computer Teachers Association, 1994 (6) SCC 349; Gauri Shanker & others Vs. Union ... Tamil Nadu Computer Science Vs. Higher Secondary School Computer Teachers Association the law on the subject is that if the date
Income-tax Rules only computers and computer
software are eligible for depreciation of 60% the same
cannot be extended to computer ... Rules 60% depreciation is
allowable only on computer and computer software and
not on computer peripherals and accessories
following the judicial precedents.
9. Restriction of depreciation on computer software from 60 per cent to
25 per cent
9.1. The learned ACIT ... restricting depreciation claim to a lower rate of 25% as against the Appellant's
claim for depreciation on computer software
