computers are office
equipment and separate rate of depreciation is allowed under the
depreciation schedule. Accordingly he took the view that the
computers ... business of computer
software, which is different from article or thing. The words
"computer software" have been used
made
by the AO on account of software expenses by treating them as capital
in nature. The C1T(A) failed to appreciate that ... Computers including computer software‟
included in the block of' Machinery and Plant‟ is eligible for depreciation
@ 60%. This does
Metro Shoes Ltd, Mumbai vs Ito (Tds) 2(2), Mumbai on 31 July, 2017
Page
claim of
60% for the computer machineries, thereby
confirming the addition of the differential
depreciation in the computation of taxable total ... which, depreciation to the extent,
sought for, do not fall under the definition,
"computer, including computer software". Fact that
Bebo Technologies Pvt. Ltd.,, Mohali vs Assessee on 28 November, 2008
IN THE INCOME TAX
Tata Unisys Ltd. vs Collector Of Customs on 15 September, 1994
Equivalent citations: 1994ECR271(TRI
Deputy Commissioner Of Income-Tax,, ... vs Igate Global Solutions Ltd.,, ... on 5 August, 2019
IN
Aveva Information Technology India ... vs Dcit-9(1), Mumbai on 26 July, 2019
IN THE
Approva Systems Private Ltd.,, Pune vs Deputy Commissioner Of Income-Tax,, on 25 January, 2017
Agfa Healthcare Nv, Mumbai vs Deputy Commissioner Of Income Tax ... on 31 August, 2018
IN
