Expenditure incurred on software eligible for depreciation @60%

Advocate Akhilesh Kumar Sah Make My Trip (India) Pvt. Ltd. Vs DCIT (ITAT Delhi) Expenditure incurred on the software is eligible for depreciation @60%, depreciation on the block of assets of website development cost eligible @ 60%: Re: appeal A.Y. 2006-07 of Make My Trip (India) Pvt. Ltd. Recently, in Make My Trip (India) Pvt. Ltd. vs. DCIT [ITA No. 6055/Del/2010 A.Y.: 2006-07, decided on 30.07.2018], one of the issue was in respect of the disallowances/additions to the income amounting to INR 3,714,202 undertaken by the AO which was claimed to be bad in law on the following grounds: On the ...