Dy. CIT v. Indian Mortgage Gurantee Corporatiion Pvt. Ltd. (2021) 92 ITR 20 (SN) (Delhi)(Trib.)

S. 32 : Depreciation-Policy administration software-Entitle depreciation at 60% as computer.

Held that  Policy administration software  is Entitle depreciation at 60% as computer. (AY. 2014-15)