Classic Linens International Pvt. ... vs Acit (Osd), Company Range-I,, Chennai on 23 November, 2021
Zylog Systems Limited, Chennai vs Assessee on 13 October, 2009
IN THE INCOME TAX APPELLATE
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
Zylog Systems Limited, Chennai vs Assessee on 2 November, 2010
IN THE INCOME TAX APPELLATE
computers including computer software.
Computer software is defined in note 7 to the appendix as a computer ... case of the assessee, entry for depreciation purpose of
computer and computer software, so there is vast difference between these
The Income Tax Officer (Osd) vs Servion Global Solutions Ltd. on 15 June, 2007
Equivalent
Renault Nissan Technology & Business ... vs Dcit, Chennai on 24 January, 2018
आयकर अपील य
Classic Linen International Pvt Ltd., ... vs Dcit Corporate Circle 1(2), Chennai on 11 December
software given in New Appendix I of
Income Tax Rules, computers including computer software were
eligible for 60% depreciation ... says that computer
included computer software. Note 7 of the Appendix, defines computer
software as any computer
Acit Company Circle Vi(1), Chennai vs Saipem India Projects Private Limited, ... on 23 December