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
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.Zylog Systems Limited vs The Income Tax Officer on 23 April, 2019
Author
P.Kumaran vs V.Ramaswami on 25 March, 2019
Author: Anita Sumanth
Bench: Anita Sumanth
Satta Panchayat Iyakkam vs State Of Tamil Nadu on 15 February, 2019
Equivalent citations: AIRONLINE
Premier Marine Products vs The Assistant Commissioner (Ct) ... on 1 November, 2019
Author: Anita Sumanth
M/S. Amec Foster Wheeler India Private ... vs Deputy Commissioner Of Income Tax on 11
S.Gopi Krishnan vs The Director on 26 July, 2019
Author: S.Manikumar
Bench: S
Meenakshi vs Premkumar Nachiappan on 29 January, 2019
Author: R. Subbiah
Bench: R. Subbiah , C
