Section 10A in The Income Tax Act, 1961
10A. [ Special provision in respect of newly
Section 10B in The Income Tax Act, 1961
10B. [ Special provisions in respect of newly
Section 10AA in The Income Tax Act, 1961
10AA. [ Special provisions in respect of newly
Section 80HHE in The Income Tax Act, 1961
80HHE. [ Deduction in respect of profits from
Section 4 in Finance Act, 2012
4. Amendment of section 9.
- In section 9 of
guest-house; (iii) any office appliances including computers or computer software; (iv) any vehicle; or (v) any machinery or plant ... Official Gazette, the new asset shall include computers or computer software
Ms Computer Sciences Corporation India ... vs Ce & Cgst Noida on 30 October
Classic Linens International Pvt. ... vs Acit (Osd), Company Range-I,, Chennai on 23 November, 2021
Reliance Industries Ltd, Mumbai vs Ito (Tds) (Ltu), Mumbai on 8 March, 2017
THE INCOME
integral part of the computer system under the block "Computer
including software". The computer peripherals so includes ... computers including computer software. Notes 7 below
the table provides "Computer software" means any computer