Aveva Information Technology India ... vs Dcit-9(1), Mumbai on 26 July, 2019
IN THE
Tata Consultancy Serrvices Limited, ... vs Dcit-1, Mumbai on 15 September, 2023
1
ITA 5199
allowing depreciation at 25% has no basis, in view of 60% depreciation
being allowed on computers and computer software ... Schedule to IT Rules, 1962.
'Computers including computer software" are eligible for depreciation @
60 %. As per Note
Infosys Ltd.,, Bangalore vs Addl.C.I.T., Bangalore on 10 November, 2017
IN THE
Ito, Ward-2(2),, Hyderabad vs M/S 3K Technologies Private Limited,, ... on 26 April
M/S Altisource Business Solutions ... vs Joint Commissioner Of Income Tax (Intl ... on 17 March
depreciation on computer
software
4. In the assessment, the assessing officer noticed that assessee has
shown computer software under the head ... said table referred to computer, including computer software
and the rate of depreciation prescribed in the said table against this entry
Dwarka Gems Limited, Jaipur vs Cit (Osd), Jaipur on 21 May, 2018
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Tata Consultancy Services Ltd, Mumbai vs Acit Large Tax Payer Unit-1, Mumbai on 11
software, capitalized the
payment to the computers account as the software came
along with the hardware of computers and claimed
depreciation ... appeal:
Held, (i) that mere purchase of software, a copyrighted
article, for utilisation of computers cannot be considered as
purchase of copyright