assessee consist of following two payments :
(i) Rs. 5500 towards anti-virus programme.
(ii) Rs. 5000 towards upgradation of the software earlier acquired from ... nature of revenue. The anti-virus software is for the efficient working of the computer. It is for the production data existing in the computer
assessee
stated that the books of account were maintained on computers ... unfortunately, due to virus there was a breakdown and back up was
created, because of which, the books of account were incomplete and
hence, could
difficulties such as relevant datas having been lost by the computer on account of virus and want of all the relevant information At any rate
They also had to call for the computer
experts to verify the computer system affected by the
virus. In the circumstances non-attendance
submission that
the expenditure pertains to the purchase of licences /packages of computer
programs which are application programmes/ upgrading the programs. He
referred ... expenditure pertain to M/s. Windows XP Professional and Anti Virus
software, Office Win 32, Office 2003, etc. to submit that the nature of
expenditure
address. With the advent of Permanent Account Number, the A.O./the computer
4
ITA No. 4679 & 4680/M um/2013 ... computer
system containing address taken from the PAN data base. Since this procedure has not
been declared to be ultra virus to the constitution
reopening of assessment u/s 147 is bad in law, illegal.
ultra-virus and contray to the provision of the I.T. Act and same ... third party bu y ers and sales
have been duly accounted for computing taxable income; hence
under the facts and circumstances of the case
dated
15.01.2013], had concluded that depreciation on the computer
software was allowable @ 60%.
9. We have heard the authorized representatives for both the
parties, perused ... revenue expenditure, under
the head "Repairs - Computers - Others", as under:
REPAIRS - COMPUTERS - OTHERS A/C CODE 6286120 (B)
Purchase & implementation of „Sapphire
required
for operating computer systems and bring in efficiencies in operations. The
said application software were not supplied by computer hardware
purchased by the assessee ... received by server at its head office and it is scanned for viruses and then
sent to respective recipient. Thus , it was claimed that
modification
to the plant material imported which are resistant to
diseases, viruses and climatic conditions, according to
specific guidelines/ protocols on the process and
procedures ... order.
However, the TPO rejected the assessee‟s submission and
computed the royalty in the following manner:-
10
ससिंगएनता इिंडिमा प्राइवेट सरसभटे ि
Syngenta India
