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
onward, even the computer software was included in the computers to be eligible to claim the depreciation at this higher rate ... training to the students in software technology. It purchased computer software and claimed the entire cost as depreciation. The assessee contended before
Microsoft Regional Sales ... vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
[ DELHI BENCH "H
computer software has been classified
under sub-block 'Computers including computer software' wherein,
specifically, rate of depreciation ... Machinery and Plant, 'Computers including
Computer Software' has been assigned admissible rate of depreciation
assessee
observed that the rate of depreciation of computer including
computer software is 60% but the rate of depreciation on intangible ... software is used alongwith computer
notwithstanding that such software may be acquired/purchased
independent of the computer, such hardware or software
Container Corporation Of India Ltd., ... vs Dcit, New Delhi on 19 January, 2017
INCOME TAX
various software applications, purchase of new software licenses of Oracle
Data Base, Anti Virus Software, Support Charges for Software Items etc. AO
observed that ... Computer including computer software is 60%.
Further, note 7 below Part - B says:
"Computer Software" means
allowing depreciation @ 60% on computer
peripherals except CTP, on which rate of depreciation was restricted to
15%, but, additional depreciation @ 20% was granted ... claim for additional depreciation to the effect that: 'computer
and computer software is out of the ambit of plant
Deputy Commissioner Of Income Tax vs Interra Software (India) (P) Ltd. on 7 September, 2007
Bt E- Serv (India) Pvt. Ltd., New Delhi vs Ito, New Delhi on 30 October
