Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
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Ey Global Services Limited vs Assistant Commissioner Of Income Tax & ... on 9 December, 2021
Appendix I, which states that computers including
computer software are entitled to depreciation at
60%. Note 7 of the Appendix defines ... Income Tax Rules, computer including computer software are eligible for
depreciation at the rate of 60% of the written down value
Kolkata vs V.N. Enterprises Limited on 30 September, 2021
Author: Rajesh Bindal
Bench: Rajesh
The Principal Commissioner vs M/S. Ibm India Pvt. Limited on 4 February, 2021
Bench
Appendix I, which states that
computers including computer software are entitled to
depreciation at 60%. Note 7 of the Appendix defines ... Appellant Tribunal has decided the issue
relating to depreciation on ‘computer software’ to 25 percent, as against the
rate of 60 percent claimed
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