articles or things or computer software" is used meaning thereby
the computer software is different from article or things. Likewise ... things. Furthermore, the AO
observed that computers and computer software are depreciated at higher rates
than plant and machinery, which suggests
Depreciation on commercial Vehicles @50%
(ii) loss on sale of repossessed assets
(iii) Depreciation on software development
(iv) Depreciation on computer software ... disallowance of depreciation made by the AO. The
admissibility of depreciation @60% for computers including
computer software has been clearly mentioned
Depreciation on commercial Vehicles @50%
(ii) loss on sale of repossessed assets
(iii) Depreciation on software development
(iv) Depreciation on computer software ... disallowance of depreciation made by the AO. The
admissibility of depreciation @60% for computers including
computer software has been clearly mentioned
Depreciation on commercial Vehicles @50%
(ii) loss on sale of repossessed assets
(iii) Depreciation on software development
(iv) Depreciation on computer software ... disallowance of depreciation made by the AO. The
admissibility of depreciation @60% for computers including
computer software has been clearly mentioned
Depreciation on commercial Vehicles @50%
(ii) loss on sale of repossessed assets
(iii) Depreciation on software development
(iv) Depreciation on computer software ... disallowance of depreciation made by the AO. The
admissibility of depreciation @60% for computers including
computer software has been clearly mentioned
Depreciation on commercial Vehicles @50%
(ii) loss on sale of repossessed assets
(iii) Depreciation on software development
(iv) Depreciation on computer software ... disallowance of depreciation made by the AO. The
admissibility of depreciation @60% for computers including
computer software has been clearly mentioned
with New Appendix 1, the rate of depreciation for computer
including computer software is 60%,
'Notwithstanding and without prejudice ... depreciation on the same.
9. Disallowance of Depreciation on Softwares
9.1 The assessee claimed higher depreciation on software @60% as
applicable to computers
with New Appendix 1, the rate of depreciation for computer
including computer software is 60%,
'Notwithstanding and without prejudice ... depreciation on the same.
9. Disallowance of Depreciation on Softwares
9.1 The assessee claimed higher depreciation on software @60% as
applicable to computers
Depreciation on commercial Vehicles @50%
(ii) loss on sale of repossessed assets
(iii) Depreciation on software development
(iv) Depreciation on computer software ... disallowance of depreciation made by the AO. The
admissibility of depreciation @60% for computers including
computer software has been clearly mentioned
Depreciation on commercial Vehicles @50%
(ii) loss on sale of repossessed assets
(iii) Depreciation on software development
(iv) Depreciation on computer software ... disallowance of depreciation made by the AO. The
admissibility of depreciation @60% for computers including
computer software has been clearly mentioned
