Reliance Industries Ltd, Mumbai vs Ito (Tds) (Ltu), Mumbai on 8 March, 2017
THE INCOME
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
Biocon Research Limited, Bangalore vs Cit(A) I, Bangalore on 18 December, 2017
IN THE
I 2 Technologies (Netherland) B.V., ... vs Adit Rg. - 3(1), Mumbai on 31 March
I T C Limited, Kolkata vs Adit(It) 2(1),Kolkata, Kolkata on 1 March
assessee
observed that the rate of depreciation of computer including
computer software is 60% but the rate of depreciation on intangible ... software is used alongwith computer
notwithstanding that such software may be acquired/purchased
independent of the computer, such hardware or software
Dy.Cit, Intl. Taxn.-1, A'Bad Now ... vs Bombardier Transportation India Pvt. ... on
Container Corporation Of India Ltd., ... vs Dcit, New Delhi on 19 January, 2017
INCOME TAX
Addl Cit 2(3), Mumbai vs Tata Consultancy Services Ltd., Mumbai on 23 March, 2017
various software applications, purchase of new software licenses of Oracle
Data Base, Anti Virus Software, Support Charges for Software Items etc. AO
observed that ... Computer including computer software is 60%.
Further, note 7 below Part - B says:
"Computer Software" means