guest house;
(iii) any office appliances including computers or computer software;
(iv) any vehicle; or
(v) any plant or machinery ... guest house;
[iii] any office appliances including computers or computer software;
[iv] any vehicle; or
[v] any plant or machinery
Birlasoft Limited,Pune vs Dcit, Circle 8, Pune on 24 November, 2025
IN THE INCOME
therefore it requires continuous
upgrading.
17. Heard rival submissions, depreciation on computer software is
no more res integra as this issue is settled ... software was used along with
computer and when their functions were integrated with computer,
such hardware or software would be termed
Deputy Commissioner Of Income Tax, ... vs Ashok Leyland Limited, Chennai on 25 September, 2024
आयकर
Temenos Headquarters Sa, Switzerland vs Deputy Commissioner Of Income Tax, ... on 12 June, 2024
आयकर
Temenos Headquarters Sa, Switzerland vs Deputy Commissioner Of Income Tax, ... on 12 June, 2024
आयकर
Shell International Petroleum Company ... vs Dcit (It) 4(2)(1), Mumbai on 27 February, 2025
Temenos Headquarters Sa, Switzerland vs Deputy Commissioner Of Income Tax, ... on 12 June, 2024
आयकर
Temenos Headquarters Sa, Switzerland vs Deputy Commissioner Of Income Tax, ... on 12 June, 2024
आयकर
Shri Nitin Aima,Shrinagar vs Assistant Commissioner Of Income Tax ... on 27 February, 2025
IN