Tribunal held that the computer software is eligible 60% depreciation. (AY.2012-13)
ACIT v. Indiabulls Ventures Ltd. (2020) 80 ITR 5 (SN) (Delhi)(Trib.)
S. 32 : Depreciation-Computer software-60% depreciation is allowable.
S. 32 : Depreciation-Computer software-60% depreciation is allowable.
Tribunal held that the computer software is eligible 60% depreciation. (AY.2012-13)