Hewlett - Packard Global Soft Private ... vs Assessee on 23 September, 2013
IN THE INCOME TAX
computer
software but the 'computer software' being part of the "computer" qualifies
for depreciation ... provided separately for computer software, computer including computer software
shall be eligible for depreciation @ 60%. Therefore, we uphold
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Author
Microsoft Corporation And Anr. vs Mr. Ganesh Wakode And Ors. on 20 February, 2013
Author
Microsoft Corporation And Anr. vs Mr. S. Sarkar And Ors. on 7 February, 2013
Author
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expenses to enable initial set up of the SAP enabled computer
software programmes. Hence, on facts of the case, it can be easily ... items falling under the category of computers including computer
software are eligible for depreciation of 60% and hence
that license fees paid for the use of computer software is
eligible for depreciation @ 25% under Part B of Appendix-1
without appreciating ... license fees for the use of computer software
is eligible for depreciation at 60%.
3. For A.Y. 2007-08 following ground