Cma Cgm Agencies India Private ... vs Deputy Commissioner Of Income-Tax, ... on 2 January, 2020
Sandvik Machining Solution Ab, ... vs Assistant Commissioner Of Income-Tax, ... on 14 February, 2020
आयकर
Ito, Ward-2(2),, Hyderabad vs M/S 3K Technologies Private Limited,, ... on 26 April
prescribed. Further, as per depreciation table, computers including
computers software, depreciation @60% is allowed under ... Cables, CD Writers etc. besides computer and
software, that was not admissible as other items as computer
peripherals/accessories. The items
software
expenses of Rs.97,968/- by holding that the Appellant has not deducted
tax u/s. 194J of the Act on software expenses ... above, the CIT(A) erred
in not allowing depreciation on the computer software expenses
account of manufacturing, producing any articles or things or computer
software. The intention to introduce this provision was to encourage the
export oriented ... oriented undertaking
from the export of articles or things or computer software. Therefore,
decisive element for the purposes of claiming the deduction
Financial Software & Systems Private ... vs Assessee on 22 June, 2016
आयकर अपील य अ
depreciation on ATM at 60% being the rate of depreciation
prescribed under the sub-heading "Computers including Computer Software ... software used in the ATM is also the same software which is used in
the computer. We also find that similar issue
claim of depreciation on electrical hardware and software license. The
assessee filed detailed chart in respect of depreciation claimed on UPS. The
assessee substantiated ... computer" including computer software". Note 7 to the
table defines computer software as any computer
applicable to 'Computers including computer software' as claimed by
the Appellant.
5.RATE OF DEPRECIATION ON COMPUTER ... regarding depreciation on software.
9.1 The assessee claimed depreciation on software @ 60%. However, the AO
allowed the depreciation at 25% on software. The DRP confirmed