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Dy. CIT (LTU) v. EXL Service.Com (India) Pvt. Ltd. (2020) 83 ITR 11 (SN) (Delhi)(Trib.)

S. 32 : Depreciation-Voice recording software licences-Entitled to Sixty Per Cent.

Tribunal directed the Assessing Officer was directed to grant the assessee depreciation on the software at the rate of 60 per cent. Followed

Exl service.com (India) Pvt. ltd. v. DY. CIT (I. T. A. No. 302/Delhi/2015 dated January 3, 2017). (AY. 2011-12)