Computation of estimated profits from the turn-key
projects was also found incorrect. Depreciation claimed on the
cost of computer software ... claim of depreciation
2025:KER:47177
W.P.(C).No.3588 of 2011
11
2) depreciation eligible on computer software
State, (d) at least 50 instructors under their control holding educational qualifications in Computer Science from any recognized University or Institutions ... computer hardware, software, accessories, installation, maintenance of hardware and software and provide computer training to the students and teachers by employing
respect of purchased software.
• In the present case, the software expenses were for software
licenses in respect of application software ... provides
the table of rates at which depreciation is admissible,
computers including computer software is eligible for
depreciation at the rate
disallowance of
depreciation on computer.
21. During the year under consideration, the assessee purchase
computer software on which it claimed depreciation
disallowing
depreciation on balance of the additions to fixed assets under the block
"computers and computer software" for which ... year under the block "computers and computer software" and allowed
the depreciation thereon.
8
ITA 660 & 683/Bang
disallowing
depreciation on balance of the additions to fixed assets under the block
"computers and computer software" for which ... year under the block "computers and computer software" and allowed
the depreciation thereon.
8
ITA 660 & 683/Bang
disallowing
depreciation on balance of the additions to fixed assets under the block
"computers and computer software" for which ... year under the block "computers and computer software" and allowed
the depreciation thereon.
8
ITA 660 & 683/Bang
under the head of
asset "Computer" since there is no definition for "computer
system" as explained ... disallowance made under section 40(a)(ia) on depreciation
on computer software without appreciating that the same
is contrary to the provisions
Owned Computer Hardware, System Software,
furniture, fixtures and fittings.
2. Leased Computer Hardware including system
Software. 2.50
3. Computer ... Assets Depreciation Rate of Depreciation Rate of
claimed by depreciation as per WDV of depreciation
the assessee Mukund
Ltd.(allowable)
1. Computer excluding
claim of depreciation of INR 19,98.058 on
account of non-deduction of tax at source in relation to computer
software purchased under ... respect of disallowance of depreciation on
computer software for non deduction of TDS under section
40(a)(ia) of the Act.
18.1 This
