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Software Development is Production; Investment & Addl. Depreciation Allowed
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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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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