holiday
period or any subsequent assessment year; and
(iv) In computing the depreciation allowance under section 32 , the
"written down value ... undertaking
from the export of articles or things or computer software for a period
of ten consecutive Assessment Years is to be allowed
which depreciation was claimed. The Assessing Officer disallowed this
expenditure to the extent of `2,05,08,030 and allowed the depreciation claimed ... only activity which
qualified for the benefit was "computer software development" and that the
assessee's activity i.e. programme
having ascertained the same as per the depreciation chart which was
part of the assessment record, he computed the WDV of the assets ... assets the Assessing Officer has excluded only the computer and
softwares having WDV of ` 2,42,799/- and vehicles having
interview members namely Dr. Rekha Mehrotra was his ex-
teacher and she was in favour of the respondent no. 2. In fact,
respondent ... never been his teacher. Record of the present
matter shows that Dr. Rekha Mehrotra has been a teacher in the Raj
Guru College of Women
The Commissioner Of Income Tax vs Regency Creations Ltd. on 17 September, 2012
Author: S
Cit vs At & T Communication Services India Pvt ... on 19 January, 2012
Author: Sanjiv
Director Of Income Tax (Exemption) vs National Association Of Software And ... on 10 May, 2012
Red Hat Inc vs Mr. Hemant Gupta And Ors on 9 July, 2012
Author: Manmohan
Commissioner Of Income Tax vs M/S. Dewan Chand Satyapal on 21 December, 2012
Author
M/S Bharti Televentures Ltd vs Addl./Jt.Commissioner Of Income Tax on 18 December
