cannot be sustained. The AO is therefore directed
to computed the enhanced profits on which eligible deduction ... disallowed claim of the Assessee for depreciation of
Rs.19,46,23,236/- on imported software products used by the Assessee in-house.
The assessee
Sonata Information Technology Ltd, ... vs Assessee on 5 July, 2012
ITA No.1507 of 2012
depreciation is allowable "on computers including
computer software" @60% in terms of Item 4 under Machinery
and Plant (Item ... Assessing officer restricted the grant of depreciation @60% to
computers and allowed depreciation on software at only 25%
which is the general rate
Zaveri & Co. Exports,, Ahmedabad vs Assessee on 5 September, 2014
आयकर अपील य अ
Cybertech Systems And Software Ltd. vs Deputy Commissioner Of Income Tax on 7 April, 2005
been actually allowed the deduction in or computer software shall be the amount
respect of depreciation for each of the which bears ... free trade zone has begun to manufacture things or computer software bears to the total
or produce articles or things in any previous
Private Ltd Hyderabad
(iii) any office appliances including computers or computer
software;
(iv) any vehicle
(v) any ship or aircraft ... guest house ;
(iii) any office appliances including computers or computer
software;
(iv) any vehicle
(v) any ship or aircraft
block assets in Part A.
Computers including computer software fall within entry at Sr. No. (5). 8.5
The provisions of section ... perusal of the depreciation chart filed by the
appellant shows that the appellant has acquired computers (including
software) of Rs. 45.84 crores (greater
block assets in Part A.
Computers including computer software fall within entry at Sr. No. (5). 8.5
The provisions of section ... perusal of the depreciation chart filed by the
appellant shows that the appellant has acquired computers (including
software) of Rs. 45.84 crores (greater
The Dy. Commissioner Of Income Tax, ... vs M/S. Ausom Enterprise Ltd.,, Ahmedabad on 15
