information includes and has always included transfer of all
or any right for use or right to use a computer software
(including granting ... transfer of all or any
right for use of a computer software including granting of a
licence. The hitherto controversy about the payment
information includes and has always
included transfer of all or any right for use or right to use a
computer software (including granting ... information
includes and has always included transfer of all or any right for use or
right to use a computer software including granting
copyright of
literary, artistic, scientific or other work (including computer software,
cinematographic films, audio or video tapes or disks, and other means of
image ... totally misled himself
in making the disallowance in the order, including the
computations u/s. 10A . Ld.CIT(A) had correctly came
prescribed. Further, as per depreciation table, computers including
computers software, depreciation @60% is allowed under the Act
and not for the accessories/peripherals ... assets during the year on all items
including UPS, Cables, CD Writers etc. besides computer and
software, that was not admissible as other items
above.
He has further submitted that the question whether the licensing of software will
fall in the category of "royalty ... right for use or right to use a computer
software (including granting of license) is included in the definition of "royalty"
under
purposes of this section,--
(i)"computer software" means,--
(a) any computer programme recorded on any disc,
tape, perforated media or other ... software (including
services for development of software) outside India
shall be deemed to be the profits and gains derived
from the export of computer
right for use or right to use a
computer software (including granting of a licence)
irrespective of the medium through which such right ... scientific work including films etc.
It is easily seen that the clarification has been brought only to
include computer software also in the ambit
rate of depreciation
prescribed under the sub-heading "Computers including Computer Software" as given
in IT Rules. The Learned AO classified ... software used in the ATM is also the same software which is used in
the computer. We also find that similar issue has been
relates to treatment of software license as intangible
assets and not as an integral part of computer. Thereby allowing
depreciation at the rate ... been changed
from "Computer" to "computer" including computer software". Note 7 to the
table defines computer
percent being the
specific rate applicable to 'Computers including computer software' as claimed by
the Appellant.
5.RATE OF DEPRECIATION ... instead
of 60 percent being the rate applicable to Computers including computer
software' as claimed by the Appellant.
6. PROPORTIONATE DISALLOWANCE
