processing devices qualifies as computer. He also observed that software
is also an integral part of computer system. Further, he noticed ... claimed entire software expenditure as revenue. He therefore
held that the assessee would be entitled for depreciation on hardware and
software systems of TAS. However
component of a computer or computer hardware.
Giving another example, a computer software can be used in
many devices ... Rules, 1962 ("the rules"), depreciation is
available on computer and computer software at the rate
following grievance:
5. Disallowance of software expenses
5.1 The learned Addl. CIT/DRP erred in disallowing computer software
expenses ... from assessment year 2003-04,
'computer software' has been specially included in the depreciation
table, on which depreciation
adjusting final settlement dues took laptop computers depreciated value without deleting the datas, applications and software that were stored in laptop computers
M/S Honeywell Technology Solutions Lab ... vs Deputy Commissioner Of Income Tax ... on 7 January
other activities of
information technology, computer solution and computer
based education, educational aids and providing solution
with digital content and required ... They also built composite instructional and computing
technology (ICT) solutions involving composite education
infrastructure, implementation, teacher training and
contents development together with hardware
Self Financing Private Teacher vs The State Of Tamil Nadu on 11 January, 2008
Equivalent
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
requires that where a company owns purchased
software as well as self-created software, such self-created software
must be shown separately. In the present ... computer software' and the same has been separately
disclosed in the Fixed Assets schedule along with the
depreciation/amortization rate and also
requires that where a company owns purchased
software as well as self-created software, such self-created software
must be shown separately. In the present ... computer software' and the same has been separately
disclosed in the Fixed Assets schedule along with the
depreciation/amortization rate and also
