Computer Science with B.Ed qualification in Computer Science in the 1880 newly created posts of Computer Instructors ... NIIT were approached to give the Computer hardware and software and also to supply the computers on payment.
38. He would
computer literacy programmes in Schools. The project therefore involved:
1. Computer Hardware, peripherals and Softwares.
2. One Computer Instructor ... received from respondent No. 5 Oscar Communication Computer Studies for supplying computers and computer items and consent was given
Regarding special merit, R. Venkataraman though a
Tamil Teacher had undergone computer training. He
obtained a certificate in Health and Hygiene from
Poona ... teacher, Thiru Sethuraman has
developed a Computer Software on "How to teach
Chemistry through Computer". Thiru Venkataraman,
similarly conducted
Post Graduate Medical Courses and not dealing with appointment of Teachers and/or Professors through a selection conducted by the Public Service Commission. Another learned ... inviting applications for the post of Higher Secondary School Teacher in Computer Science/Computer Application (HSST in Computer Science
Hindustan Computers Ltd., in fact, the payment was made for outright sale of 'computer software' which is used ... treated the expenditure on acquiring the computer software as expenditure of capital nature and rightly allowed depreciation as per rules.
42. A similar
diminution
fixed asset crores
1. Computers 22.63 Computers and software are generally
(Net block) depreciated over a period of 3 years
depreciation at the
enhanced rate of 60% on equipments like routers, modems etc.
which are a part of computer net work or computer ... term 'computers
including computer software' used in Appendix - I of Income-
tax Rules providing for depreciation rates
Galileo International Inc. vs Dcit on 30 November, 2007
ORDER
Deepak R. Shah, Accountant Member
purpose of calculation of depreciation (Page 35 of the Paper Book) would clearly indicate that the entire software business of the assessee has been transferred ... these assets of software business, either tangible or intangible. It points out only one thing - that the software business of the assessee has been transferred
computer software or communication facilities which are connected or related to the computer in a computer system or computer ... computer software or communication facilities which are connected or related to the computer in a computer system or computer
