Adani Petronet( Dahej) Port Pvt. Ltd.,, ... vs The Dy.Commissioner Of Income Tax, ... on 31
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
computers including computer software.
Note-7 states that computer software means any
computer programme recorded ... Appendix I, which
states that computers including computer software are
entitled to depreciation at 60%. Note 7 of the Appendix
defines
rate specified for the block computers including computer
software.
40. The Ld.AO restricted the depreciation on software purchased ... 2013
wherein computer software was also included along with
computers eligible for depreciation at 60%.
The Ld.AR also submitted that
computers including computer software. Note-7 states that
computer software means any computer programme
recorded ... Appendix I, which
states that computers including computer software are
entitled to depreciation at 60%. Note 7 of the Appendix
defines
computer including computer
software' indicating that the computer software which is eligible for
depreciation ... says that computer
included computer software. Note 7 of the Appendix, defines computer
software as any computer
noticed that the assessee has claimed depreciation on
computer software at 60% amounting to Rs.5,20,605/-. According ... Income Tax Rules, the
applicable rate of depreciation for the computer software is 60%, as it was
not intangible assets. Accordingly
acquiring computer
software or licence to use software, is be treated as revenue or
capital in nature and
• the rate of depreciation ... computer software had been included with
computers for the purpose of rate of depreciation in the Rules,
entitling the assessee
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
income
arising from an international transaction shall be computed having
regard to the arm's length price. In this appeal ... disallowances in addition to the TP adjustments:-
(i) Disallowance of depreciation on computer peripherals
amounting to Rs. 3,19,328/-
(ii) Disallowance