undertaking shall be computed as if the assessee
had claimed and been actually allowed the
deduction in respect of depreciation for each ... begins to manufacture or
produce articles or things or computer software
during the previous year relevant to the assessment
year commencing
Renault Nissan Technology & Business ... vs Dcit, Chennai on 14 February, 2020
आयकर अपील य
Gates India Pvt. Ltd., New Delhi vs Assessee on 26 July, 2016
IN THE INCOME
Saint Gobain Crystals & Detectors (I) ... vs Department Of Income Tax on 11 May, 2016
Gokul Overseas Ltd.,, Patan vs Assessee on 30 August, 2016
आयकर अपील
य अ धकरण
India) Pvt. Ltd.
software' has been defined as under:
"7. "Computer software" means any computer program recorded ... Computer software is necessarily required to be
used for the running and operation of computer and without software the
computer
Changepond Technologies Pvt. Ltd., ... vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
"A"
Infosys Ltd vs Bangalore Service Tax- I on 24 September, 2025
Service Tax Appeal No
Upaid Systems Ltd., New Delhi vs Dcit, Circle- 3(1)(2), Intl. Taxation, ... on 24
assessee is claiming
depreciation on same. The value of plant and machinery cannot be different for
claiming depreciation and for determining the status of assessee ... also
contested inclusion of investment in Computers ,both hardware and software,
of Rs.1,24,84,568/- as not related to its manufacturing
