would be allowed on computers including computer software. The said
definition to include computer software was introduced ... distinction between the computer software perse and
the license, wherein the computer along with computer software is
termed
depreciation. As per
depreciation schedule, item number 5 of machinery and
plant section is computers including computer software on
which ... Desk Software 1,274,624
5. Software Subsct Ser 306,400
6. SPC Software 55,120
7. Software Charges 93,847
8. Software Installed
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
disallow of claim of deduction of gratuity and additional depreciation on the
computer software and he thus issued notice dated 3.1.2013 under section ... record. Lastly, even viz-a-viz the additional
depreciation it was submitted that computer software also constituted plant and
machinery which
rate of
depreciation applicable on such assets. As per rates of depreciation
applicable for A.Y.2008-09, computer software was eligible ... neither be said to be "computers" nor "computer software".
Depreciation rate at the rate
penalty, without appreciating that the disallowance of additional
depreciation in respect of computer software 'Primavera' was itself,
in the first place ... addition on account of disallowance of additional
depreciation on computer software
3. Simultaneously, penalty proceeding
hardware and software.
Anything that can be stored electronically is computer software and machines
used to run the software is called hardware. Thus ... customers were nothing but computer softwares. These education
softwares were a kind of computer software the primary purpose of which
computer software. The AO
treated the servers as not part of the computers but treated it as Plant &
Machinery. Depreciation ... Software' and are eligible for depreciation at the
rate of 60%; Therefore depreciation on servers will be allowed at the rate
applicable to computers
were computer and computer software license are
different as the software takes the character of tangible asset wereas
software license ... that the
computer software alongwith computer has to be treated as capital
asset and Higher rate of depreciation @60% has been
assessees in this context was that the rate
of depreciation on computer software from 1.4.1999 should be 60 per cent. The basis ... reason that computer and computer software
are two different items of assets. If the Legislature wanted to allow depreciation
