This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Computer Software Eligible for 60% Depreciation: ITAT Chennai
Case Law Details
- Case Name
- Cognizant Technology Solutions India Pvt. Ltd. Vs DCIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Chennai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Cognizant Technology Solutions India Pvt. Ltd. Vs DCIT (ITAT Chennai)
ITAT Restricts Section 14A Disallowance Because Only Investments Yielding Exempt Income Can Be Considered; Computer Software Eligible for 60% Depreciation Because It Falls Under Specific Depreciation Entry; Fresh Claims Remanded Because Long-Term Capital Loss and RBI Compounding Fee Required Verification; ITAT Upholds Set-Off of Section 10AA Unit Losses Based on Binding High Court and Supreme Court Rulings; No Section 14A Addition to MAT Book Profit Because Rule 8D Disallowance Cannot Be Added Back.
The asse...
Author Info
