where the Tribunal has allowed 60% depreciation on UPS as applicable to
computer software.
24. Mr. M.Swaminathan, learned Senior Standing Counsel ... identical issue and
held that UPS is part of computer and eligible for depreciation @ 60% and directed
the Assessing Officer to allow
where the Tribunal has allowed 60% depreciation on UPS as applicable to
computer software.
24. Mr. M.Swaminathan, learned Senior Standing Counsel ... identical issue and
held that UPS is part of computer and eligible for depreciation @ 60% and directed
the Assessing Officer to allow
where the Tribunal has allowed 60% depreciation on UPS as applicable to
computer software.
24. Mr. M.Swaminathan, learned Senior Standing Counsel ... identical issue and
held that UPS is part of computer and eligible for depreciation @ 60% and directed
the Assessing Officer to allow
where the Tribunal has allowed 60% depreciation on UPS as applicable to
computer software.
24. Mr. M.Swaminathan, learned Senior Standing Counsel ... identical issue and
held that UPS is part of computer and eligible for depreciation @ 60% and directed
the Assessing Officer to allow
where the Tribunal has allowed 60% depreciation on UPS as applicable to
computer software.
24. Mr. M.Swaminathan, learned Senior Standing Counsel ... identical issue and
held that UPS is part of computer and eligible for depreciation @ 60% and directed
the Assessing Officer to allow
where the Tribunal has allowed 60% depreciation on UPS as applicable to
computer software.
24. Mr. M.Swaminathan, learned Senior Standing Counsel ... identical issue and
held that UPS is part of computer and eligible for depreciation @ 60% and directed
the Assessing Officer to allow
where the Tribunal has allowed 60% depreciation on UPS as applicable to
computer software.
24. Mr. M.Swaminathan, learned Senior Standing Counsel ... identical issue and
held that UPS is part of computer and eligible for depreciation @ 60% and directed
the Assessing Officer to allow
where the Tribunal has allowed 60% depreciation on UPS as applicable to
computer software.
24. Mr. M.Swaminathan, learned Senior Standing Counsel ... identical issue and
held that UPS is part of computer and eligible for depreciation @ 60% and directed
the Assessing Officer to allow
where the Tribunal has allowed 60% depreciation on UPS as applicable to
computer software.
24. Mr. M.Swaminathan, learned Senior Standing Counsel ... identical issue and
held that UPS is part of computer and eligible for depreciation @ 60% and directed
the Assessing Officer to allow
Tata Consultancy Serrvices Limited, ... vs Dcit-1, Mumbai on 15 September, 2023
1
ITA 5199