rate specified for the block computers including computer
software.
40. The Ld.AO restricted the depreciation on software purchased ... 2013
wherein computer software was also included along with
computers eligible for depreciation at 60%.
The Ld.AR also submitted that
Dcit, Bangalore vs M/S Hewlett Packard Globalsoft Pvt. ... on 3 June, 2022
IN THE
above, in respect of assets belonging to Computers (including
computer software) block of INR 3,009,941, which has been ... above, in
respect of assets belonging to Computers (including computer
software) block of INR 3,009,941, which has been
Qliktech International Ab, Bangalore vs Deputy Commissioner Of Income Tax, ... on 6 July, 2021
IN
M/S. Infosys Limited, Bangalore vs Deputy Commissioner Of Income Tax, ... on 25 August, 2021
M/S. Tata Technologies Ltd.,, Pune vs Deputy Director Of Income-Tax,, on 5 April
Trimble Solutions Corporation, Mumbai vs Dcit(It)-4(1)(2), Mumbai on 16 December, 2019
Piaggio & C S.P.A,, Pune vs Joint Director Of Income-Tax,, on 21
assessee had claimed and been actually allowed the deduction
in respect of depreciation for each of the relevant assessment
year.
(7) The provisions ... 2011
CO No. 220/Del/2012
Jagan Automotive Pvt. Ltd.
computer software during the previous year relevant to the
assessment year commencing
item (5) is "computers including computer software" on which rate of
depreciation has been prescribed as 60 per cent ... that of computer software. It is nobody's case that the routers or switches are
computer software. Thus we shall
