eligibility criteria prescribed for
appointment on the post of Basic Computer Instructor under
Cloumn 2 of Schedule II appended to the Rajasthan Educational ... basic computer courses and only
those, who are possessed of Degree Courses relating to Computer
Science/Computer Technology/Information
four counts. The first being on account of depreciation
claimed on computer software. In this respect, it is noted that the
returns furnished ... warehouse. The
AO has now alleged that the depreciation on computer software was to
be allowed only to the extent of 25% instead
Kausalya Maruthachalam vs The Deputy Commissioner Of Income Tax ... on 30 November, 2022
Author: Mohammed
capitalizing intangible
assets such as computer software licenses, wherein it had clearly explained
its stand that software licenses, having an enduring benefit ... submission dated
27 July 2015 for claim of depreciation on computer software at 60 percent.
Thus, the assessment had thus been completed under
other activities of
information technology, computer solution and computer
based education, educational aids and providing solution
with digital content and required ... They also built composite instructional and computing
technology (ICT) solutions involving composite education
infrastructure, implementation, teacher training and
contents development together with hardware
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
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
M/S. Naramada Infrastructure ... vs The Assistant Commissioner Of Income ... on 29 December, 2022
Bench
under the head of building furniture, plant
and machinery and computer software?"
ITA No.65 of 2018
"1) Whether ... 2018
17
furniture, plant & machinery and computer software. The deduction
of subsidy from the cost of assets acquired or the additional
investment
