Kasturi & Sons Ltd vs Union Of India Rep. By The on 24 February, 2011
eligible for 60% depreciation, when the entry in the depreciation table specifically says, computers including computer software?
3. These appeals ... said entry states that computers including computer software are eligible for depreciation at 60% on written down value. The assessing officer
The Commissioner Of Income Tax - I vs M/S. Heartland Kg Information Limited on 19
regards the claim of depreciation on computers and computer peripherals, the assessee claimed depreciation on the following items, viz., cannon lide ... under the head computers. Only computers including computer software is eligible for depreciation at 60% as classified
M/S.Poompuhar Shipping Corporation ... vs The Income Tax Officer on 9 October, 2013
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Commissioner Of Income Tax vs M/S. S.R.A. Systems Ltd on 26 October
Super Auto Forge Ltd vs Additional Commissioner Of Income-Tax on 15 April, 2014
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The Commissioner Of Income Tax vs M/S.Kamy Software Solutions (P) Ltd on 4
software. The assessee acquired software licenses
capitalized during the relevant years in the books of accounts and claimed
http://www.judis.nic.in
4
depreciation ... Appendix I, which states that computers including computer software are
entitled to depreciation at 60%. Note 7 of the Appendix defines
Cognizant Technology Solutions vs Commissioner Of Income Tax
Author: Sunder Mohan
Bench: Sunder Mohan
TCA