Case Law Details
Case Name : Make my trip (India) Pvt. Ltd. Vs. Deputy Commissioner of Income Tax (ITAT Delhi)
Appeal Number : I.T.A. No. 3916/Del/2009
Date of Judgement/Order : 09/03/2012
Related Assessment Year : 2004- 05
Courts :
All ITAT ITAT Delhi
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Assessee’s claim that travel website should be treated as software (and hence website development cost is eligible for 60% depreciation) is not justified. By approaching travel website of assessee, customers/people can approach assessee and conduct business; therefore, website as such cannot be treated as software; it would fall under definition of intangible asset on which depreciation @ 25% is allowable.
INCOME TAX APPELLATE TRIBUNAL, DELHI
I.T.A. No. 3916/Del/2009 – Assessment Year : 2004- 05
Make my trip (India) Pvt. Ltd. Vs. Deputy Commissioner of Income Tax
I.T.A. No. 4087/Del/2009 -Assessment Year : 2004- 05
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if any person can build a website for online tickets Booking Like RedBus. that website how much tax deduction according to ITR (TDS ).
makemy trip is not a brochure type website. you can book ticket without human interference on the processing side .which means set of instruction capable performing a job independently. should come under the definition of software and eligible for 60% depreciation.