expenses to enable initial set up of the SAP enabled computer
software programmes. Hence, on facts of the case, it can be easily ... items falling under the category of computers including computer
software are eligible for depreciation of 60% and hence
Khs Machinery Pvt.Ltd.,, Ahmedabad vs Assessee on 2 November, 2007
IN THE INCOME TAX
Alcatel Lucent Bell Nv, New Delhi vs Department Of Income Tax
IN THE INCOME TAX
item (5) of the depreciation
schedule in the I.T. Rules, 1962 "Computer
including computer software" under the
major ... also mentioned that 'computer software'
means any computer program recorded on
any disk, tape, perforated media or other
information
Covansys (India) Private Limited, ... vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
CHENNAI BENCH '
perusal of
depreciation schedule noted that the assessee-company claimed
depreciation at 60% on computers and software purchases made
claiming the same ... Appendix I, which states that computers including computer
software are entitled to depreciation at 60%. Note 7 of the Appendix
defines
perusal of depreciation schedule noted that the
assessee-company claimed depreciation at 60% on computers
and software purchases made, claiming the same ... Appendix I, which states that
computers including computer software are entitled to
depreciation at 60%. Note 7 of the Appendix defines
perusal of depreciation schedule noted that the
assessee-company claimed depreciation at 60% on computers
and software purchases made, claiming the same ... Appendix I, which states that
computers including computer software are entitled to
depreciation at 60%. Note 7 of the Appendix defines
perusal of
depreciation schedule noted that the assessee-company claimed
depreciation at 60% on computers and software purchases made
claiming the same ... Appendix I, which states that computers including computer
software are entitled to depreciation at 60%. Note 7 of the Appendix
defines
Dcit-Circle 1(3)(1), Mumbai vs Diebold India Private Limited, Mumbai on 9 March
