Case Law Details
Case Name : Bosch Global Software Technologies Pvt. Ltd. Vs ACIT (ITAT Bangalore)
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Bangalore
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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 a
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