Appellants are High School Teachers seeking appointment by transfer to the post of Higher Secondary School Teachers (Computer Science/Computer Application ... Computer Science, Computer Application and Electronics.
3. Appellants possess the academic qualifications prescribed for Computer Science/Computer
stock and Rs. 1,79,068 on account of depreciation on computer software which was allowed at 25% instead of 100% as claimed
Owned Computer Hardware, System Software,
furniture, fixtures and fittings.
2. Leased Computer Hardware including system
Software. 2.50
3. Computer ... Assets Depreciation Rate of Depreciation Rate of
claimed by depreciation as per WDV of depreciation
the assessee Mukund
Ltd.(allowable)
1. Computer excluding
Government College.
22. Mr. Rafiq further submits that the teachers working in Art, Science and computer subjects are not possessing the requisite qualification
engaged in the business of export out of India of computer software or its transmission from India to a place outside the country ... depreciation thereon. It argues that new versions of software programmes are coming out daily and the software technology is changing so rapidly that software
imparting computer education in Government Higher Secondary School by providing necessary hardware, software and connected accessories and provision of computer education ... that the assessee-company being engaged in computer education and development of computer software, had acquired IPR through the process
submitted that Chapter VIA provides
for deduction to be made in computing the total income. He took us
through the various provisions ... from exports of
computer software; (e) under Section 80 HHF from exports or transfer
of film software; (f) under Section
learned CIT (A) has erred in allowing the expenditure on computer software charges of Rs. 30,84,500 not appreciating the fact that ... learned CIT (A) has erred in allowing the expenditure on computer software charges of Rs. 25,35,000 not appreciating the fact that
unabsorbed depreciation and unabsorbed losses are to be set off for computing profits of business for the purpose of computing deduction ... India of computer software, he is allowed deduction of the profits derived from such business computed in accordance with the provision
multimedia, broadcasting, telecasting, online over Internet, other interactive methods, e-mail, Internet, computer, interactive talk back, e-learning, correspondence course, seminar, contact program ... employee" means employee appointed by the University and includes teachers and other staff Of the University or of.a constituent college; (xiii) "faculty" means
