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Income Tax

Software Development is Production; Investment & Addl. Depreciation Allowed

By Adv (CA) Vijay Gupta Income Tax Judiciary April 25, 2025
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Case Law Details

Case Name
Bosch Global Software Technologies Pvt. Ltd. Vs ACIT (ITAT Bangalore)
Appeal Number
Only available for paid members
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2016-17
Courts
All ITAT, ITAT Bangalore
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Advertisement Bosch Global Software Technologies Pvt. Ltd. Vs ACIT (ITAT Bangalore) ITAT Bangalore Recognizes Software Development as “Production”; Allows Investment Allowance u/s 32AC and Addl. Depreciation u/s 32(1)(iia) Background: Bosch Global Software Technologies Pvt. Ltd., engaged in the development of computer software and IT-enabled services for the automobile sector, filed an appeal against the disallowance of certain tax claims by the National Faceless Assessment Centre (NFAC) for the Assessment Year 2016-17. The company claimed additional depreciation on computers ...
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Author Info

Adv (CA) Vijay Gupta
Name: Adv (CA) Vijay Gupta
Qualification: LL.B / Advocate
Company: KRV Associates
Location: Delhi, Delhi
Articles Published: 129
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