Tata Sons Ltd. vs Mr Prakash Yadav & Ors. on 15 July, 2019
Author: Prathiba
software. The assessee acquired software licenses
capitalized during the relevant years in the books of accounts and claimed
http://www.judis.nic.in
4
depreciation ... Appendix I, which states that computers including computer software are
entitled to depreciation at 60%. Note 7 of the Appendix defines
incurred for
purchase of computer to computer link software is
revenue in nature especially when the software
provides an enduring benefit ... access software which
would come under the block of assets, plant and
machinery – computer including computer software
at 60% depreciation under
M/S Millennium Automation & Systems Ltd vs M/S Celkon Impex Pvt Ltd &
case, the Appellate Tribunal was right in holding
that the software expenses incurred by the assessee
were revenue expenditure?
ii) Whether on the facts ... right in overlooking the fact that
computer including computer software are assets
eligible to depreciation @ 60% under Clause
M/S Teleecare Network India Pvt Ltd vs M/S Asus Technology Pvt Ltd &
Commissioner Of Income Tax vs M/S.Servion Global Solutions Ltd on 4 June, 2019
P. Gopalkrishnan @ Dileep vs The State Of Kerala on 29 November, 2019
Equivalent citations: AIR
P.D.R Solutions Fzc vs Dispute Resolution Panel- 2, New Delhi & ... on 24
Jisal Rasak vs The State Of Kerala on 30 September, 2019
Author: V Raja Vijayaraghavan