Tribunal held that since software purchased by assessee are embedded in computer system and thus construed as an integrated part of computer system, entitle depreciation at 60 percent. (AY. 2014-15)
Plintron Mobility Solutions (P.) Ltd. v. ITO (2022) 192 ITD 556 (Chennai)(Trib.)
S. 32 : Depreciation-Computer software-Integrated part of computer system-Eligible depreciation at rate of 60 percent.