Depreciation @ 60% allowable on Software used for imparting training

Aptech Limited Vs. Dy. CIT (ITAT Mumbai)

Assessee is engaged in the business of imparting computer training and education on customized basis as per the requirements of the customers. The assessee developed various types of educational software/special courses keeping in view of the requirements of each institution/customer and these courses are designed and developed keeping in view of the requirements which varies from customer to customer, from industry to industry and these courses w

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