M/S Mindtree Ltd vs The Asst Commissioner Of Income Tax on 25 August, 2020
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
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The Commissioner Of Income Tax vs M/S Wipro Ge Medical Systems Ltd on 2
submitted that the rate of
depreciation with effect from 2003-04 for Computers
including Computer software is 60%. Though the life ... nobody's case
that the assessee is dealing with computer softwares or
is in the business of any related services. Rather
M/S Wipro Limited vs The Additional Commissioner Of ... on 9 December, 2020
Bench: Alok
The Principal Commissioner vs M/S. Ibm India Pvt. Limited on 4 February, 2021
Bench
The Commissioner Of Income Tax vs M/S Infosys Technologies Ltd on 18 February, 2013