Zylog Systems Limited, Chennai vs Assessee on 13 October, 2009
IN THE INCOME TAX APPELLATE
Deputy Commissioner Of Income-Tax ... vs Serum Institute Of India Pvt Ltd.,, Pune on 15
following the judicial precedents.
9. Restriction of depreciation on computer software from 60 per cent to
25 per cent
9.1. The learned ACIT ... restricting depreciation claim to a lower rate of 25% as against the Appellant's
claim for depreciation on computer software
I 2 Technologies (Netherland) B.V., ... vs Adit Rg. - 3(1), Mumbai on 31 March
Income Tax Rules where under
computers, including computer software are entitled to depreciation at the rate of
60%. 'Computer ... table (III. Machinery and Plant (5)) prescribes depreciation @
60% for computers including computer software. Computer software has not been
I T C Limited, Kolkata vs Adit(It) 2(1),Kolkata, Kolkata on 1 March
shall
have photocopying facility and computer with
internet facility for the use of faculty and student
teachers.
.
(c) There shall be a science ... hardware and software facilities for
rlanguage learning.
(f) There shall be Educational Technology facilities with
hardware and software including computers, TV,
Camera
The Commissioner Of Income Tax - ... vs Salesforce.Com Singapore Pte. Ltd on 14 February, 2024
M/S Mindtree Ltd vs The Asst Commissioner Of Income Tax on 25 August, 2020
Microsoft Regional Sales ... vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
[ DELHI BENCH "H