Tamil Nadu Computer Science Vs. Higher Secondary School Computer Teachers Association, 1994 (6) SCC 349; Gauri Shanker & others Vs. Union ... Tamil Nadu Computer Science Vs. Higher Secondary School Computer Teachers Association the law on the subject is that if the date
issue of capital subsidy, disallowances of gratuity and additional depreciation on
computer software. The appeals against the order of the CIT under Section
regards the claim of depreciation on computers and computer peripherals, the assessee claimed depreciation on the following items, viz., cannon lide ... under the head computers. Only computers including computer software is eligible for depreciation at 60% as classified
treated
the expenditure on acquiring the computer software as expenditure of
capital nature and rightly allowed depreciation as per rules.
In the result ... treated the
expenditure on acquiring the computer software as expenditure of capital
nature and rightly allowed depreciation as per rules."
The Revenue
Cbi vs . Ramesh Chandra Etc. Judgment Dt. ... on 16 September, 2016
1
CC No. 12
profits and gains of the industrial undertaking; and
in computing the depreciation allowance under section 32 , the written down
value of any asset ... undertaking from the export of
articles or things or computer software for a period of ten consecutive
assessment years beginning with the assessment
patients in
OPD during April-
August 2015 is not
available and the
computer generated
data also shows
W.P.(C) 10099/2016 ... library is only their verbal and
accessed by the written submissions
teachers and the at Annexure 6. Book
hospital staff. issuing register has
Further
profits and gains of the
industrial undertaking; and
(iv) in computing the depreciation allowance
under section 32 , the written down value ... undertaking from the export of
articles or things or computer software for a
period of ten consecutive assessment years
beginning with the assessment
against intangible assets, software licence a sum is
shown of Rs. 15,600/-. This is then followed by depreciation for
the year ... block is Rs.12,414/-. Tangible
assets are some mobile phones, computer and machinery and
tools worth
Mangali Impex Ltd vs Union Of India And Ors on 3 May, 2016
Author: S
