Microsoft Regional Sales ... vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
[ DELHI BENCH "H
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
Cognizant Technology Solutions vs Commissioner Of Income Tax
Author: Sunder Mohan
Bench: Sunder Mohan
TCA
Cognizant Technology Solutions vs Commissioner Of Income Tax
Author: Sunder Mohan
Bench: Sunder Mohan
TCA
depreciation brought forward from the
earlier years from the profits of the undertaking
engaged in the business of export of computer
software before ... asset,
therefore, the rate of depreciation will be applicable
as applicable to intangible assets. Rate of
depreciation of software will not be applicable
Cybrer Tech Systems & Software Ltd., ... vs Department Of Income Tax
Cybertech Systems & Software
item (5) of the depreciation
schedule in the I.T. Rules, 1962 "Computer
including computer software" under the
major ... also mentioned that 'computer software'
means any computer program recorded on
any disk, tape, perforated media or other
information
Covansys (India) Private Limited, ... vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
CHENNAI BENCH '
Alcatel Lucent Bell Nv, New Delhi vs Department Of Income Tax
IN THE INCOME TAX
Changepond Technologies Pvt. Ltd., ... vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
"A"