commercial Bids for supply and installation of computer hardware, peripherals, software and for providing computer education services in 169 selected Government ... includes both computer hardware, software and connected accessories and also imparting computer education to students, Spoken English and Personality Development Services
selected but has been denied
appointment to the post of Computer Teacher, prompting
him to approach this Court.
(2). The respondents have filed ... Following was the qualification advertised for the post of
Computer Teacher :-
CWP No.2787 of 2009.doc -2-
"BE/B.Tech
prescribed. Further, as per depreciation table, computers including
computers software, depreciation @60% is allowed under ... Cables, CD Writers etc. besides computer and
software, that was not admissible as other items as computer
peripherals/accessories. The items
which the
computer software is used is again peculiar. General mode is to acquire
computer software on a license. That ... computer, is a tangible asset which by itself cannot function.
The computer can function only with the help of software. Software
view that only computer and
computer software are eligible for depreciation of 60% and the same
cannot be extended to computer ... even computer software
which is installed on computer system supports the computer
hardware and is eligible for depreciation
Explanation -1
on disallowance of claim for depreciation on computer software
acquired ignoring the fact that the claim was made under a
bonafide ... that
the licensed version of the software was acquired and installed
before 31st March and hence had claimed depreciation u/s
31(1)(ii) under
computer software expenditure amounting to Rs. 58,82,239/- was capital
expenditure. The Assessing Officer after treating the computer software ... depreciation @ 60% on the same as
applicable to the computers. On appeal, the C IT(A) held that Computer
Software expenditure
adjusting final settlement dues took laptop computers depreciated value without deleting the datas, applications and software that were stored in laptop computers
depreciation at the enhanced rate of 60% on equipments
like routers, modems etc. which are a part of computer network or
computer ... term
'computers including computer software' used in Appendix-I of Income
Tax Rules providing for depreciation rates?"
[AKIL
Ima -Pg India Ltd , Mumbai vs Department Of Income Tax on 20 September, 2011
IN
