Deputy Commissioner Of Income-Tax ... vs Serum Institute Of India Pvt Ltd.,, Pune on 15
would be allowed on computers including
computer software. The said definition to include computer software was
introduced ... distinction
between the computer software perse and the license, wherein the computer
along with computer software is termed
table of rates for depreciation in Appendix-I in respect of 'computers including computer softwares'.
16. There is another ... computers including computer software' was introduced for and from asst. yr. 2003-04. Therefore, the alternative plea claiming depreciation
John Deere Eqipment P. Ltd.,, Pune vs Deputy Director Of Income-Tax,, on 23 January
Deputy Commissioner Of Income-Tax,, ... vs Igate Global Solutions Ltd.,, ... on 5 August, 2019
IN
Approva Systems Private Ltd.,, Pune vs Deputy Commissioner Of Income-Tax,, on 25 January, 2017
would be allowed on computers including computer software. The said
definition to include computer software was introduced ... distinction between the computer software perse and
the license, wherein the computer along with computer software is
termed
services
outside India and hence income from providing onsite development
of computer software is not eligible for deduction u/s.10A .
47. Similar issue ... unabsorbed depreciation of earlier years against the business
income, short term capital gain and income from other sources in
computing total income
Piaggio & C S.P.A,, Pune vs Joint Director Of Income-Tax,, on 21
M/S. Tata Technologies Ltd.,, Pune vs Deputy Director Of Income-Tax,, on 5 April