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
Google India Private Limited, ... vs The Deputy Commissioner Of Income Tax ... on 11 May, 2018
Biocon Research Limited, Bangalore vs Cit(A) I, Bangalore on 18 December, 2017
IN THE
computer software. The AO
treated the servers as not part of the computers but treated it as Plant &
Machinery. Depreciation ... Software' and are eligible for depreciation at the
rate of 60%; Therefore depreciation on servers will be allowed at the rate
applicable to computers
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
depreciation on this amount.
Tata Consultancy Services Ltd. 19
ITA No. 3262/Mum/2017
In the context of payments made on software for resale, having ... provisions of
respective DTAA, (ii) even under MAT computation, the assessee should be
allowed full credit of taxes paid overseas in respect
Tata Consultancy Services Ltd, Mumbai vs Addl Cit Ltu -1, Mumbai on 30 October, 2019
made
by the AO on account of software expenses by treating them as capital
in nature. The C1T(A) failed to appreciate that ... Computers including computer software‟
included in the block of' Machinery and Plant‟ is eligible for depreciation
@ 60%. This does
Aveva Information Technology India ... vs Dcit-9(1), Mumbai on 26 July, 2019
IN THE
assessee itself for Assessment Year 2007-08. The claim
for depreciation on software was also allowed by
following its previous order in the case ... Assessment Years 2004-05 and 2007-08 pertaining to
depreciation claimed on software, which was treated as
royalty. However, it is pointed out that
