Assessee purchased two software and charged depreciation at 60 per cent. Assessing Officer reduced claim of depreciation from 60 per cent to 25 per cent on ground that 60 per cent depreciation would be applicable only in case of computer with software. CIT(A) up held the order of the AO. On appeal the Tribunal held that  since software was guiding hardware and also an integral part of hardware, assessee was rightly claiming depreciation at rate of 60 per cent.  (AY. 2016-17)