restriction of depreciation on software license, the Ld.
AR submitted that the Ld. CIT(A) erred in confirming the depreciation on
software license ... after considering the definition
of "computer software" under depreciation schedule as under:
"Computer software means any computer
appendix applicable from AY 2006-07,
depreciation on computer and computer software is to be allowed ... justified in allowing depreciation at 25%. We, therefore, direct AO to
allow depreciation on the computer software at 60%. This ground is
partly
excess depreciation of Rs.1,32,62,985/- on
software. By doing so, the assessee has claimed excess
additional depreciation and excess depreciation ... depreciation were duly disclosed by the assessee at the time
of original assessment proceedings and figures relating to
depreciation on computer software. Regarding
softwares that running
the computes. Admittedly, these softwares can be used in a computer
only, but the computer ... basic
specific software, these softwares are an integral part of the computer.
As without such software, the computer would be just
Income Tax (Appeals) confirmed disallowance of claim of depreciation
@60% on computer software worth F13,71,600/- acquired by the
assessee ... including computer software'' at
60%. Note 7 given under the said appendix defines computer
software as a computer
erred in allowing depreciation on computer software of
M/s Fedex Express 4
ITA Nos 6664 & 6750/Mum/2016 ... applicable TDS, on the amount
paid for computer software, the depreciation claimed of Rs.44,17,743/-
made
compute its total income accordingly.
4:0 Re.: Disallowance of depreciation claimed @ 60% on computer software ... expenditure on computer software in
question related to SAP software and that the income-tax authorities erred
in allowing depreciation @ 25%. In support
computer including computer software". According to the note
appended to the table, computer software means any computer ... depreciation at 60%. Income Tax Act
has not categorized or distinguished software into 'system software' and
'application software' for claiming depreciation
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
depreciation on computer peripherals Rs. 71,89,908/-
iii) Disallowance of additional depreciation on computer Rs.34,54,795/-
and computer ... appeal relating to
allowability of additional depreciation on computer and computer software
5 ITA No. 6394 /Del/2013
