growth of the software industry.
The exports made by STP Units have grown over the years.
17. The STP scheme allows software companies ... exports permissible.
Use of computer imported for training permissible subject to certain conditions.
Depreciation on computers at accelerated rates
would be allowed on computers including
computer software. The said definition to include computer software was
introduced ... distinction
between the computer software perse and the license, wherein the computer
along with computer software is termed
Commissioner Of Income Tax ??? I vs M/S Aar Ess Exim Pvt. Ltd. on 5
Bharti Infratel Ltd. vs Principal Secretary State Of M.P. And 5 ... on 20 August
allowing depreciation @ 60% on computer
peripherals except CTP, on which rate of depreciation was restricted to
15%, but, additional depreciation @ 20% was granted ... claim for additional depreciation to the effect that: 'computer
and computer software is out of the ambit of plant
Senior Manager (Legal) M/S Bharti ... vs Principal Secretary State Of M.P. ... on 20
Ibm India Pvt Ltd vs Commissioner Of Central Excise, ... on 22 July, 2015
CUSTOMS, EXCISE
which are attributable to the delivery of
software outside India; and expenditure of Rs.28,18,006/-
incurred towards travelling and conveyance holding ... outside India while
computing deduction u/s 10A of the Act.
iv. In addition to the above disallowances, depreciation at the
rate
Polaris Software Lab Ltd vs Commissioner Of Central Excise on 29 September, 2015
CUSTOMS, EXCISE
claimed and been actually allowed the deduction in respect
of depreciation for each of the relevant assessment year.
(7) The provisions of sub-section ... begins
to manufacture or produce articles or things or computer
software during the previous year relevant to the assessment year
commencing
