training to the lecturers/teachers
Grade-II/teachers of Science and Maths of the
schools, so as to pursue computer education ... qualified computer instructors, by
serving teachers of the schools, who lack in academic
qualifications and expertise in computer technology,
would
Baijani,
P.S.- Jagdishpur, District- Bhagalpur at present working as Computer
Teacher, Government High School, Noorpur, Nathnagar, Bhagalpur,
District- Bhagalpur
.... .... Petitioner/s
Versus ... imparting computer education in the High Schools in the State of
Bihar including the leasing of computer hardware, software and
connected
prosecution case is that the complainant
being Software Expert was engaged as Computer Teacher
and has been teaching the students of Class
With regard to depreciation on computer, the learned CIT(A) noticed
that the computer/computer software was not owned ... assessee company.
18. Similarly, with regard to upgradation of computer software and
depreciation claimed thereon the learned counsel for the assessee submitted
that
India) Pvt. Ltd.
software' has been defined as under:
"7. "Computer software" means any computer program recorded ... Computer software is necessarily required to be
used for the running and operation of computer and without software the
computer
Technical Teachers Training Institute, in November 2000, requesting them to re-designate his post as "Professor of Computer Centre". The petitioner ... Engineering Colleges and rendered special lectures for students as well as Teachers on Computer Science content as well as Teaching Methodologies during this
ignoring the facts that only the
computers and computer software are eligible for depreciation
of 60% and the same cannot ... depreciation on computer accessories and
peripherals ignoring the fact that only the computer and computer software are
eligible
Rules, only the computers and computer
software are eligible for depreciation @ 60%, the
same cannot be extended to computer ... computer, software or
communication facilities which are
connected or related to the computer in
a computer system or computer
annual maintenance charges,
subscription of database and software license and they relate to functional
software/utility software which only render supportive function to the business ... cent
depreciation on computer software that even the legislature considers the
life of computer software as about two years by providing
contract for
imparting computer education and shall use only
licensed versions of the software for each of the
computer systems ... responsibility of the Contractor.
4.5 Requirements of software: The Contractor shall
provide the required software for teaching the syllabus
to the students from
