Elektrobit Automotive Gmbh, Germany vs Ddit, New Delhi on 22 May, 2018
IN THE INCOME
Kshema Technologies (Since Merged With ... vs Assessee on 22 April, 2016
IN THE INCOME TAX
Machinery and Plant' under the
head 'Computer including computer software', in accordance with
the provisions of section ... depreciation @ 60%
on the UPS.
9.1. However, the AO held that UPS is separate equipment which
can work in conjunction with a computer
Sarto Electro Equipment P.Ltd, Mumbai vs Department Of Income Tax on 13 July, 2016
Machinery and Plant' under the
head 'Computer including computer software', in accordance with
the provisions of section ... depreciation @ 60%
on the UPS.
9.1. However, the AO held that UPS is separate equipment which
can work in conjunction with a computer
onwards, on "computer including computer
software" depreciation has to be allowed to the tune of 60%. With the inclusion ... treated the
expenditure on acquiring the computer software as expenditure of capital
nature and rightly allowed depreciation as per rules
M/S The Nilgiri Dairy Farm Pvt. Ltd.,, ... vs Assessee on 12 August, 2016
IN
New Delhi Television Ltd. vs Dy. Cit on 26 July, 2004
Equivalent citations: [2004]1SOT116
Vrp Constructions vs Salem on 26 March, 2025
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Computer Software
expenses, Ld. CIT(A) partly allowed the claim of depreciation by
observing as follows:
"6.5.3 I have gone through ... stated as "Computer including "computer software". Therefore, appellant
can claim depreciation on software license @ 60%. I am satisfied