M/S. Naramada Infrastructure ... vs The Assistant Commissioner Of Income ... on 29 December, 2022
Bench
submitted that the rate of
depreciation with effect from 2003-04 for Computers
including Computer software is 60%. Though the life ... nobody's case
that the assessee is dealing with computer softwares or
is in the business of any related services. Rather
submitted that the rate of depreciation with effect
from 2003-04 for Computers including Computer
software is 60%. Though the life ... nobody's case that the
assessee is dealing with computer softwares or is
in the business of any related services. Rather
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study material, teaching
methods, teaching points, pupil‟s activity, teacher‟s activity,
questioning hypothesis, evaluation, teacher‟s ability,
programmes, question bank, academic knowledge, experience
driven ... abruptly and as such
suspicion arose and when the computer infrastructure and
software particulars were checked, it is noticed that accused