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“computer software”

Chapter III - Incomes Not IncludedSection 10BSection 10B Explanation 2 / Section 80HHF951 judgments

The decision most relied on for computer software is Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471), cited in 914 judgments on BharatTax.

Leading authorities on computer software

Engineering Analysis Centre of Excellence (P) Ltd. v. CIT
432 ITR 471 · 2021 · Supreme Court
914
citing judgments

Payments for the supply or use of computer software, where there is no transfer of copyright but only a right to use the copyrighted product, are generally considered business profits and not 'royalty' or 'fees for technical services' under the Income Tax Act, 1961 or relevant DTAAs. This principle also applies to transponder fees, which are not taxable as royalty.

CIT v. Samsung Electronics Ltd.
345 ITR 494 · 2012 · High Court
461
citing judgments

Payments by Indian residents to non-resident foreign software suppliers for software are considered royalty, constituting income deemed to accrue in India under section 9(1)(v), thereby requiring tax deduction at source under section 195.

DIT v. Infrasoft Ltd.
39 Taxmann.com 88 · 2013 · High Court
269
citing judgments

Payments for the use of copyrighted software, without the transfer of any rights in the underlying copyright itself, do not constitute 'royalty' under the Income-tax Act or tax treaties. Such payments are often treated as business income, taxable only if a permanent establishment exists.

III v. HCL Technologies Ltd.
93 Taxmann.com 33 · 2018 · Supreme Court
245
citing judgments

When computing the deduction available under Section 10A of the Income-tax Act, communication expenses must be excluded from the total turnover for the purpose of calculating the eligible relief.

CIT v. Synopsis International Old Ltd.
212 Taxmann 454 · 2013 · High Court
177
citing judgments

Payments for computer software are treated as royalty income under Section 9(1)(vi) of the Income-tax Act, particularly concerning the expanded definition provided by Explanation 2 and Explanation 4.

CIT v. Asahi India Safety Glass Ltd.
346 ITR 329 · 2012 · High Court
129
citing judgments

Expenses incurred for software license purchase, development of miscellaneous software, and maintenance of websites are considered revenue in nature. Such expenses are deductible in the year they are incurred.

Amway India Enterprises v. DCIT
111 ITD 112 · 2008 · ITAT
127
citing judgments

Depreciation is allowable on computer software, including software licenses, at the rate of 60%.

Kotak Mahindra Primus Ltd. v. DDIT
11 SOT 578 · 2007 · ITAT
99
citing judgments

Payments for data processing services using a mainframe computer and specialized software are not taxable as fees for the use of equipment if the Indian entity lacks independent rights or physical access to use the computer or software.

Judgments citing computer software

Bosch Global Software Technologies Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, the appeal of the assessee is hereby partly allowed for statistical purposes

ITA 1696/BANG/2024[2016-17]Status: DisposedITAT Bangalore16 Apr 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: and Smt. Pratibha R – AdvocateFor Respondent: Smt. Nandini Das, CIT
Section 10ASection 32(1)(iia)

Business Solutions Pvt. Ltd.), is a wholly owned subsidiary of Robert Bosch GmbH, Germany. The company is engaged in the business of developing computer software, providing IT-enabled services, and developing embedded software for automobile components and accessories. 5. The assessee, in its return of income, claimed additional depreciation under ... software production qualify as plant and machinery, thus making them eligible for additional depreciation. 6. On the other hand, the AO held that computer software is not an article or thing. The AO noted that while the term "article or thing" is not defined under the Act, an inference

ACIT, Circle-10(1) New Delhi, C.R Building ITO vs. Igroup Infotech India Pvt. Ltd., Lajpat Nagar

In the result, appeals of Revenue in ITA Nos

ITA 263/DEL/2024[2017-18]Status: DisposedITAT Delhi09 Apr 2025AY 2017-18

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri K.R. Manjani, AdvFor Respondent: Shri Om Parkash, Sr. DR
Section 40Section 9(1)(vi)

Supreme Court has grouped four categories while deciding the appeal as under: (i) The first category deals with cases in which computer software is purchased directly by an end-user, resident in India, from a foreign, non-resident supplier or manufacturer.3 (ii) The second category of cases deals with resident ... Indian companies that act as distributors or resellers, by purchasing computer software from foreign, non- resident suppliers or manufacturers and then reselling the same to resident Indian end-users.4 (iii) The third category concerns cases wherein the distributor happens to be a foreign, non-resident vendor, who, after purchasing

ACIT, Circle-10(1), ITO, Cr Building, Ip Estate, New Delhi vs. Igroup Infotech India Private Limited, New Delhi

In the result, appeals of Revenue in ITA Nos

ITA 1155/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Apr 2025AY 2015-16

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri K.R. Manjani, AdvFor Respondent: Shri Om Parkash, Sr. DR
Section 40Section 9(1)(vi)

Supreme Court has grouped four categories while deciding the appeal as under: (i) The first category deals with cases in which computer software is purchased directly by an end-user, resident in India, from a foreign, non-resident supplier or manufacturer.3 (ii) The second category of cases deals with resident ... Indian companies that act as distributors or resellers, by purchasing computer software from foreign, non- resident suppliers or manufacturers and then reselling the same to resident Indian end-users.4 (iii) The third category concerns cases wherein the distributor happens to be a foreign, non-resident vendor, who, after purchasing

Edenred Pte Ltd, Mumbai vs. Deputy Commissioner of Income Tax, International Taxation -2(2)1, Mumbai

Appeal is allowed

ITA 4334/MUM/2023[2021-22]Status: DisposedITAT Mumbai28 Mar 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 143(3)Section 9(1)(vi)

definition of Edenred Pte Ltd. 13 ITA Nos.1718/M/2014 254/M/2015& 507/M/2016 'royalty' in Article 12.3, (viii) there is no transfer of any copyright in the computer software provided by AXA ARC and it cannot be said that the applicant has been conferred any right of usages of the equipment located abroad

Hsbc Electronic Data Processing India Private Limited, Hyderabad vs. Addl. Commissioner of Income Tax, Range-2, Hyderabad

In the result, Ground No.6(b) is allowed and Ground

ITA 1613/HYD/2017[2010-11]Status: DisposedITAT Hyderabad27 Mar 2025AY 2010-11

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.1613/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2010-11) Hsbc Electronic Data Vs. Addl. C.I.T Processing India (P) Ltd Range-8 Hyderabad Hyderabad Pan:Aaach8235M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Cas Nusrath Farheen & Shyam Agarwal राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 26/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2025 आदेश/Order

For Appellant: CAs Nusrath Farheen &For Respondent: : Smt. M. Narmada, CIT(DR)
Section 10ASection 254(2)

would be as follows: 19. In the instant case, if the deductions on freight, telecommunication and insurance attributable to the delivery of computer software under Section10A of the IT Act are allowed only in Export Turnover but not from the Total Page

Deputy Commissioner of Income Tax(It)-2(1)-2, Mumbaitax, Mumbai vs. Deloitte Touche Tohmatsu India LLP, Mumbai

In the result, all the appeals of the assessees are allowed

ITA 5091/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Mar 2025AY 2019-20
Section 195(1)Section 195(2)Section 9(1)(vi)

background of the case submitted that the amounts in question cannot be regarded as payment for the use of copyright of literary work (computer software) as held by the Assessing Officer. In fact, it is purely for providing common policies, guidance relating to brand, communications and other aspects and collaboration ... copyright of literary, artistic or scientific work. Payments for use of Global Technology/ Knowledge Management cannot be regarded as provision of copyright in computer software or any literary work as no right to use copyright is given by Holdings to the appellants. He further pointed out that before the Assessing

Deputy Commissioner of Income Tax(It)-2(1)-2, Mumbai vs. Deloitte Touche Tohmatsu India LLP, Mumbai

In the result, all the appeals of the assessees are allowed

ITA 5089/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Mar 2025AY 2019-20
Section 195(1)Section 195(2)Section 9(1)(vi)

background of the case submitted that the amounts in question cannot be regarded as payment for the use of copyright of literary work (computer software) as held by the Assessing Officer. In fact, it is purely for providing common policies, guidance relating to brand, communications and other aspects and collaboration ... copyright of literary, artistic or scientific work. Payments for use of Global Technology/ Knowledge Management cannot be regarded as provision of copyright in computer software or any literary work as no right to use copyright is given by Holdings to the appellants. He further pointed out that before the Assessing

Deputy Commissioner of Incometax, Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

In the result, appeal filed by the assessee for AY 2011-12 is allowed

ITA 1489/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay
Section 115J

issue arising from assessee’s appeal, relates to depreciation on software license. 36. Brief facts are that the assessee company had claimed depreciation on computer software @ 60% by including it in the block of computers. However, the AO included the Software license in the block of “Intangible Assets” rather than ... same as intangible assets and consequently, disallowed Rs.77,70,000/-. 37. Before the Ld.CIT(A), the assessee explained that it had classified the computer software as intangible assets, only for the purposes of disclosure in the books of accounts in accordance with the mandatory Accounting Standard 26. However

Deputy Commissioner of Incometax, Chennai vs. Cholamandalam Ms General Insurance Company Limited, Chennai

ITA 1488/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.1279/Chny/2024 निर्धारण वर्ष/Assessment Year: 2008-09 M/S. Cholamandalam Ms General- V. The Dcit, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2Nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1338/Chny/2024 निर्धारण वर्ष/Assessment Year: 2008-09 The Dcit, Non Corporate Circle-8, Chennai. V. M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) आयकर अपील सं./Ita No.1280/Chny/2024 निर्धारण वर्ष/Assessment Year: 2009-10 M/S. Cholamandalam Ms General- Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) V. The Dcit, Non Corporate Circle-8, Chennai. (प्रत्यर्थी/Respondent)

Section 115J

आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक

Cholamandalam Ms General Insurance Company Limited, Chennai vs. DCIT, Non Corp Circle 8, Chennai

ITA 1281/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.1279/Chny/2024 निर्धारण वर्ष/Assessment Year: 2008-09 M/S. Cholamandalam Ms General- V. The Dcit, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2Nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1338/Chny/2024 निर्धारण वर्ष/Assessment Year: 2008-09 The Dcit, Non Corporate Circle-8, Chennai. V. M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1280/Chny/2024 निर्धारण वर्ष/Assessment Year: 2009-10 M/S. Cholamandalam Ms General- Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) V. The Dcit, Non Corporate Circle-8, Chennai. (प्रत्यर्थी/Respondent)

Section 115J

आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक

Cholamandalam Ms General Insurance Company Limited, Chennai vs. DCIT, Non Corp Circle 8, Chennai

ITA 1280/CHNY/2024[2009-10]Status: DisposedITAT Chennai19 Mar 2025AY 2009-10

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep Bagmar
Section 115Section 115J

issue arising from assessee’s appeal, relates to depreciation on software license. 36. Brief facts are that the assessee company had claimed depreciation on computer software @ 60% by including it in the block of computers. However, the AO included the Software license in the block of “Intangible Assets” rather than ... same as intangible assets and consequently, disallowed Rs.77,70,000/-. 37. Before the Ld.CIT(A), the assessee explained that it had classified the computer software as intangible assets, only for the purposes of disclosure in the books of accounts in accordance with the mandatory Accounting Standard 26. However

Cholamandalam Ms General Insurance Company Limited, Chennai vs. DCIT, Non Corp Circle 8, Chennai

ITA 1279/CHNY/2024[2008-09]Status: DisposedITAT Chennai19 Mar 2025AY 2008-09

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.1279/Chny/2024 निर्धारण वर्ष/Assessment Year: 2008-09 M/S. Cholamandalam Ms General- Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) V. The Dcit, Non Corporate Circle-8, Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1338/Chny/2024 निर्धारण वर्ष/Assessment Year: 2008-09 The Dcit, Non Corporate Circle-8, Chennai. V. M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) आयकर अपील सं./Ita No.1280/Chny/2024 निर्धारण वर्ष/Assessment Year: 2009-10 M/S. Cholamandalam Ms General- Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) V. The Dcit, Non Corporate Circle-8, Chennai. (प्रत्यर्थी/Respondent)

Section 115J

आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक

Ych Logistics India Private Limited, Kanchipuram, Tamilnadu vs. Assistant Commissioner of Income Tax, Corporate Circle -3(2), Chennai

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 1330/CHNY/2023[2012-13]Status: DisposedITAT Chennai19 Mar 2025AY 2012-13

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1330/Chny/2023 िनधा"रणवष" / Assessment Year: 2012-13 Ych Logistics India Private Ltd., Assistant Commissioner Of Plot D V 1, Hi-Tech Sez Phase Ii, V. Income Tax, Sirumangadu Village, Sriperumbudur Corporate Circle -3(2), Taluk, Tamil Nadu 602 105. Chennai. [Pan: Aaacy-2873-L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Ajit Kumar Jain, CA by VirtualFor Respondent: Shri. A. Sasikumar, CIT
Section 10ASection 250Section 92C(3)Section 92D

Book 1): “The ‘services’ for the purposes of clause (z) of section 2 shall be the following, namely:- Trading, warehousing, research and development services, computer software services, including information enabled services such as back-office operations, call centres, content development or animation,............ distribution services (excluding retail services), ............. transport services, services ... units in free trade zones, special economic zones and EOUs, is to allow the benefit of deduction only when the articles or things or computer software are actually and factually exported out of India to a foreign country. :-21-: ITA. No: 1330/Chny/2023 iii) When the profits from exports were allowed

M/S. Philips India Limited, Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1960/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Mar 2025AY 2020-2021

Bench: Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am M/S Philips India Limited Dcit, Circle 11(1) 3Rd Floor, Tower-A, Dlf Park, Aaykar Bhavan, P-7, 08 Block Af, Major Arterial Chowringhee Square, Road, New Town (Rajarhat), Vs. Kolkata-700069, Kolkata-700156, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcp9487A Assessee By : Shri Ketan Ved, Ar Revenue By : Shri A. Kundu, Cit Dr Date Of Hearing: 07.03.2025 Date Of Pronouncement : 11.03.2025

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri A. Kundu, CIT DR
Section 92Section 92C

explore the emerging technologies such as computer vision, artificial intelligence, machine learning, blockchain etc. Further, company owns intangible assets in the nature of computer software, unlike the Appellant who does not own any such intangibles. Lack of segmental information No separate data that provides segment wise breakup and revenue from

Ivy Software Development Services Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-2(1), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 1801/HYD/2019[2015-16]Status: DisposedITAT Hyderabad06 Mar 2025AY 2015-16

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri B Bala Krishna, CIT-DR
Section 143(3)Section 144C(5)Section 92C

engaged in providing product design and engineering services to different segments of business. The company generates 92.04% revenue from design and development of computer software and hardware. Further the company had also incurred substantial amount for in-house R and D project which is supported by technology partnerships, subscriptions

Aptivaa Middle East Fze, Mumbai vs. Deputy Commission of Income Tax, Circle 1(1)(2), International Taxation, Mumbai

In the result of the file by the assessee stands partly allowed as indicated hereinabove

ITA 2791/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Feb 2025AY 2015-16

Bench: Smt. Beena Pillai () & Ms. Padmavathy S. ()

Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 149(1)(b)Section 271(1)(c)Section 274Section 6(3)(ii)

control and risk 4 ITA 2791, 2357 & 2355/Mum/2024; A.Y. 2015-16 to 2017-18 Aptivaa Middle Ease FZE management, IT consultancy, internet consultancy and computer software house. 2.1 A Survey action u/s 133A of the IT Act 1961 was conducted on 29.08.2019 in the case of Aptivaa India by DGIT

Aptivaa Middle East Fze, Dubai, United Arab Emirates vs. Deputy Commissioner of Income Tax, Circle 1(1)(2), International Taxation, Mumbai, Maharastra

In the result of the file by the assessee stands partly allowed as indicated hereinabove

ITA 2357/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Feb 2025AY 2016-17

Bench: Smt. Beena Pillai () & Ms. Padmavathy S. ()

Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 149(1)(b)Section 271(1)(c)Section 274Section 6(3)(ii)

control and risk 4 ITA 2791, 2357 & 2355/Mum/2024; A.Y. 2015-16 to 2017-18 Aptivaa Middle Ease FZE management, IT consultancy, internet consultancy and computer software house. 2.1 A Survey action u/s 133A of the IT Act 1961 was conducted on 29.08.2019 in the case of Aptivaa India by DGIT

Aptivaa Middle East Fze, Dubai, United Arab Emirates vs. Deputy Commissioner of Income Tax, Circle 1(1)(2), International Taxation, Mumbai, Maharastra

In the result of the file by the assessee stands partly allowed as indicated hereinabove

ITA 2355/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Feb 2025AY 2017-18

Bench: Smt. Beena Pillai () & Ms. Padmavathy S. ()

Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 149(1)(b)Section 271(1)(c)Section 274Section 6(3)(ii)

control and risk 4 ITA 2791, 2357 & 2355/Mum/2024; A.Y. 2015-16 to 2017-18 Aptivaa Middle Ease FZE management, IT consultancy, internet consultancy and computer software house. 2.1 A Survey action u/s 133A of the IT Act 1961 was conducted on 29.08.2019 in the case of Aptivaa India by DGIT

Red Hat India Pvt Ltd, Mumbai vs. Aadl/Jt/Dy/ACIT/ITO, Mumbai

In the result appeal filed by the assessee stands partly allowed as indicated hereinabove

ITA 801/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Feb 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)Section 144Section 144C

IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT

Dy.CIT, Circle -7(1) (1), Mumbai vs. M/S. National Stopck Exchange of India Ltd, Mumbai

ITA 1467/MUM/2022[2006+-07]Status: DisposedITAT Mumbai28 Feb 2025

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawal

For Appellant: Shri J.D.Mistry, Sr. AdvocateFor Respondent: Shri Kailash C. Kanojiya, CIT DR
Section 14A

Amount paid from Investment Compensation Reserve GOA No. 4 II Department Appeal 1. Disallowance of Computer Software Expenses GOA No. 1 2. Disallowance of GOA No. 2 amount paid to NSE.IT Limited on account of Onsite Maintenance for Hardware and on account of Software support Maintenance Charges and 4. General ... Revenue in the same assessment year i.e. 2006-07. Ground no.1 is towards deletion of disallowance of Rs.61,66,568/-, on account of computer software expenses which according to the Revenue are capital expenditure on which depreciation is allowable. From the details of purchase of software called