computers including computer software.
Note-7 states that computer software means any
computer programme recorded ... Appendix I, which
states that computers including computer software are
entitled to depreciation at 60%. Note 7 of the Appendix
defines
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THE INCOME
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IN THE INCOME TAX
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IN THE
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Owned Computer Hardware, System Software,
furniture, fixtures and fittings.
2. Leased Computer Hardware including system
Software. 2.50
3. Computer ... Assets Depreciation Rate of Depreciation Rate of
claimed by depreciation as per WDV of depreciation
the assessee Mukund
Ltd.(allowable)
1. Computer excluding
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