computers including computer software.
Note-7 states that computer software means any
computer programme recorded ... Appendix I, which
states that computers including computer software are
entitled to depreciation at 60%. Note 7 of the Appendix
defines
insurance charge of Rs.1,17,87,049 from export
turnover while computing 10AA deduction (Grounds 2 to 2.8)
(ii) Exclusion ... that the assessee is a company
engaged in the business of software development and allied activities.
The assessee filed return of income on 29.11.2013 declaring
Deputy Commissioner Of Income-Tax ... vs Serum Institute Of India Pvt Ltd.,, Pune on 15
computers including computer software. Note-7 states that
computer software means any computer programme
recorded ... Appendix I, which
states that computers including computer software are
entitled to depreciation at 60%. Note 7 of the Appendix
defines
computer including computer
software' indicating that the computer software which is eligible for
depreciation ... says that computer
included computer software. Note 7 of the Appendix, defines computer
software as any computer
Mindtree Ltd vs Bangalore Service Tax- I on 22 February, 2022
ST/2479/2011
CUSTOMS
Page 2 of 6
Claim of depreciation on Computer including Computer software
4. failed to appreciate that the addition / classification ... Company has correctly capitalized hardware and software under
"Computers including computer software" which forms part of the "Plant
Adani Petronet( Dahej) Port Pvt. Ltd.,, ... vs The Dy.Commissioner Of Income Tax, ... on 31
Perfetti Van Melle Ict & Bv, Gurgaon vs Acit Interantional Taxation, Gurgaon on 28 February
income
arising from an international transaction shall be computed having
regard to the arm's length price. In this appeal ... disallowances in addition to the TP adjustments:-
(i) Disallowance of depreciation on computer peripherals
amounting to Rs. 3,19,328/-
(ii) Disallowance
