Appendix I, which states that computers including
computer software are entitled to depreciation at
60%. Note 7 of the Appendix defines ... Income Tax Rules, computer including computer software are eligible for
depreciation at the rate of 60% of the written down value
shall
have photocopying facility and computer with internet
facility for the use of faculty and student-teachers.
Except in the case of textbooks ... school curriculum.
(d) There shall be ICT facilities with hardware and
software including computers, internet, TV Camera, ICT
equipment like ROT (Receive Only
Kolkata vs V.N. Enterprises Limited on 30 September, 2021
Author: Rajesh Bindal
Bench: Rajesh
The Commissioner Of Central Excise And ... vs Kumar Beheray Rathi on 25 January, 2018
Author
The Commissioner Of Service Tax, ... vs M/S Green Valley Developers on 25 January, 2018
assessee itself for Assessment Year 2007-08. The claim
for depreciation on software was also allowed by
following its previous order in the case ... Assessment Years 2004-05 and 2007-08 pertaining to
depreciation claimed on software, which was treated as
royalty. However, it is pointed out that
The Commissioner Of Income Tax - ... vs Amazon Web Services, Inc on 29 May, 2025
Author
Terix Computer Service India Pvt Ltd vs M/S Tpm Guru Private Ltd
Eit Services India Pvt. Ltd., Formerly ... vs The Assistant Commissioner Of Income ... on 19 December
Eit Services India Pvt. Ltd., Formerly ... vs The Assistant Commissioner Of Income ... on 19 December
