software development centers at Bangalore namely SSDI & ATLAV, the profits of which are claimed as exempt Under Section 10A/10B. While computing ... account of computer software. According to the AO the said expenditure was incurred by the taxpayer company on purchase of software and since
Cj International Hotels Ltd., New Delhi vs Assessee on 5 February, 2016
IN THE INCOME
Headstrong Services India Pvt. Ltd., ... vs Assessee on 11 February, 2016
IN THE INCOME TAX
parcel of the computer, it should be classified as
"Computer" in which event, depreciation @ 60% has to be allowed ... integrated with a computer it has to be classified as computer
software on which depreciation @ 60% should be allowed
Bartronics India Ltd., Hyd, Hyderabad vs Dcit, Circle-1(2), Hyderabad, ... on 4 May, 2018
over India who impart computer training in computer software, computer operations and computer applications. The defendant ... training in computer software, computer, operations and computer applications under the name First Computers 1st C Logo
regards the claim of depreciation on computers and computer peripherals, the assessee claimed depreciation on the following items, viz., cannon lide ... under the head computers. Only computers including computer software is eligible for depreciation at 60% as classified
field of Engineering, Architecture, Technology, Communication, Environment, Law and Legal Education, Management, Computer Application, Life Sciences, Agricultural Sciences, Applied Sciences, Social Sciences, Humanities ... with Indian Ayurvedic Council, Indian Dental Science Council, Indian Pharmacy Council, National Teachers Training Council, University Grants Commission, Bar Council of India, Distance Education Council
Dcit, Chennai vs M/S. Cholamandalam Ms General ... on 26 August, 2022
आयकर अपील य
Container Corporation Of India Ltd., ... vs Dcit, New Delhi on 19 January, 2017
INCOME TAX