head machinery and plant reads as under:-
(5) Computers including computer software. The rate of
depreciation is provided at 60%. Note ... aforesaid
appendix defines computer software as under:-
"(7) 'Computer software' means any computer programme
recorded on any disk, tape
that its AEs owns complete intellectual
property rights relating to computer software including the
copyright, patent etc., and the mark-up associated with
Solutions Ltd.
Hyderabad
of such expenditure incurred on on-sight development of software and pleaded
before the CIT(A) that the same ... profit and
gains derived from on site development of the computer software
(including services for development of software) outside India shall be
deemed
residential accommodation, including accommodation in
the nature of a guest house;
(iii) any office appliances including computers or computer
software;
(iv) any vehicle ... residential accommodation, including accommodation in
the nature of a guest house;
(c) any office appliances including computers or computer
software;
(d) any vehicle
residential accommodation, including accommodation in
the nature of a guest house;
(iii) any office appliances including computers or computer
software;
(iv) any vehicle ... residential accommodation, including accommodation in
the nature of a guest house;
(c) any office appliances including computers or computer
software;
(d) any vehicle
residential accommodation, including accommodation in
the nature of a guest house;
(iii) any office appliances including computers or computer
software;
(iv) any vehicle ... residential accommodation, including accommodation in
the nature of a guest house;
(c) any office appliances including computers or computer
software;
(d) any vehicle
residential accommodation, including accommodation in
the nature of a guest house;
(iii) any office appliances including computers or computer
software;
(iv) any vehicle ... residential accommodation, including accommodation in
the nature of a guest house;
(c) any office appliances including computers or computer
software;
(d) any vehicle
residential accommodation, including accommodation in
the nature of a guest house;
(iii) any office appliances including computers or computer
software;
(iv) any vehicle ... residential accommodation, including accommodation in
the nature of a guest house;
(c) any office appliances including computers or computer
software;
(d) any vehicle
residential accommodation, including accommodation in
the nature of a guest house;
(iii) any office appliances including computers or computer
software;
(iv) any vehicle ... residential accommodation, including accommodation in
the nature of a guest house;
(c) any office appliances including computers or computer
software;
(d) any vehicle
plant or
machinery (other than ship
or aircraft) but does not include--
(i) any plant or machinery which before its installation by the assessee ... residential accommodation, including accommodation in the nature of a
guest house;
(iii) any office appliances including computers or computer software;
(iv) any vehicle
