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
working on latest
computers. Hence, 280 nos. of Computers were needed for B.Tech
Students, 20 Computers were needed ... total Computers needed
for those students were 345 Computers, leaving aside computers needed for
offices, library and teachers. Even
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
prepared, petitioner's name was
not included for the post of Instructor considering
his qualification and communal rotation. Realizing
that injustice was committed, petitioner ... Tech with knowledge in computer software or
Ist Class PGDCA or 1st Class Diploma in Computer
Engineering issued by Directorate
Shikha Singh And 48 Others vs State Of U.P. And 3 Others on 29
observed that if the
Assessing Officer at Mumbai had not allowed
depreciation allowance to the lessee based on the very
lease deeds, the re-assessment ... fact that the expenditure related to on-
site development of computer software was not
3
(2016)380 ITR 386 (Kar)
- 31 -
examined
Yashodhara Shroff vs Union Of India on 12 June, 2019
Equivalent citations: AIRONLINE 2019 KAR
Bikram Chatterji vs Union Of India on 23 July, 2019
Equivalent citations: AIRONLINE 2019 SC
Google India Private Ltd vs M/S. Visakha Industries on 10 December, 2019
Equivalent citations
