been considered for appointment to the post of Trained
Graduate Teacher (Computer Science) (Post Code 192/14) [hereafter
referred as "TGT (Computer ... qualification
of MCA/M.Sc (Computer Science) should be given appointment
to the post of TGT (Computer Science). This would
Date:16.12.2023
14:57:43
`
floated a tender for implementation of the Computer Education Project
("CEP-II") for various government/ government ... computer hardware, software, connected accessories,
setting up of computer laboratories in assigned schools, employing of
teaching staff/computer instructor
Whether the claimant supplied non functional
computers, changed computer teachers and violated
other provisions of contract related to supply of books ... Whether the claimant supplied non functional
computers, changed computer teachers and violated other
provisions of contract related to supply of books
used in computer hardware and not meant for any
independent usage, such software qualify for depreciation @ 60%
Appendix I to the Income ... plant‟ at Sl. no. (5) provides : „Computers
including computer software‟. Rate of depreciation at 60% has
been prescribed against this item
Raksha Jindal vs Central Bureau Of Investigation on 5 March, 2015
Author: Siddharth Mridul
Bench
requires that where a company owns purchased
software as well as self-created software, such self-created software
must be shown separately. In the present ... computer software' and the same has been separately
disclosed in the Fixed Assets schedule along with the
depreciation/amortization rate and also
requires that where a company owns purchased
software as well as self-created software, such self-created software
must be shown separately. In the present ... computer software' and the same has been separately
disclosed in the Fixed Assets schedule along with the
depreciation/amortization rate and also
requires that where a company owns purchased
software as well as self-created software, such self-created software
must be shown separately. In the present ... computer software' and the same has been separately
disclosed in the Fixed Assets schedule along with the
depreciation/amortization rate and also
requires that where a company owns purchased
software as well as self-created software, such self-created software
must be shown separately. In the present ... computer software' and the same has been separately
disclosed in the Fixed Assets schedule along with the
depreciation/amortization rate and also
considered as an integral part of the computers
and depreciation is to be allowed @ 60%. Accordingly, in view of the
settled legal position ... relevant entry which concerns depreciation reads as follows:
"(5) Computers including computer software."
8.1 Coordinate benches of this court
