![AO disallows Depreciation claimed on Opening WDV of Computer Software by Piramal Enterprises: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Mumbai-Income-Tax-Re-adjudication-Piramal-Enterprises-taxscan.jpg "AO disallows Depreciation claimed on Opening WDV of Computer Software by Piramal Enterprises: ITAT directs Re-adjudication [Read Order]")
AO disallows Depreciation claimed on Opening WDV of Computer Software by Piramal Enterprises: ITAT directs Re-adjudication [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) directed re-adjudication after the Assessing Officer ( AO ) disallowed Depreciation...
![Computer Software Eligible for Depreciation at 60%: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Computer-Software-Depreciation-ITAT-taxscan.jpg "Computer Software Eligible for Depreciation at 60%: ITAT [Read Order]")
![Pre-developed and Pre-designed Computer Software can be Treated as ‘Goods’ and attracts 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Pre-developed-Pre-designed-Computer-Software-Goods-Attracts-5-GST-AAR-Taxscan.jpg "Pre-developed and Pre-designed Computer Software can be Treated as ‘Goods’ and attracts 5% GST: AAR [Read Order]")
Denial of Benefit u/s 10A only because of Form No.56F was not Filed is quite erroneous: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal ( ITAT ) has held that denial of benefit u/s 10A only because Form No.56F was not filed is quite erroneous. The appellant, revenue filed appeal...
![Denial of Benefit u/s 10A only because of Form No.56F was not Filed is quite erroneous: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/WhatsApp-Image-2022-03-11-at-4.03.17-PM.jpeg "Denial of Benefit u/s 10A only because of Form No.56F was not Filed is quite erroneous: ITAT [Read Order]")
Payment received by EY located in UK for providing access to Computer Software to Indian Member firms doesn’t amount to Royalty, liable to be Taxed: Delhi HC quashes AAR’s Ruling [Read Judgment]
The Delhi High Court while quashing the ruling given by Authority of advance Ruling (AAR) held that the payment received by EY located in the UK for providing access to computer software to ...
![Payment received by EY located in UK for providing access to Computer Software to Indian Member firms doesn’t amount to Royalty, liable to be Taxed: Delhi HC quashes AAR’s Ruling [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/12/Payment-EY-UK-Computer-Software-to-Indian-Member-firms-Royalty-Taxed-Delhi-High-court-AAR-Ruling-Taxscan.jpeg "Payment received by EY located in UK for providing access to Computer Software to Indian Member firms doesn’t amount to Royalty, liable to be Taxed: Delhi HC quashes AAR’s Ruling [Read Judgment]")
No TDS deductible on consideration for Use of Computer Software by Resident Indian distributors to Non-Resident Manufacturers: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) ruled that no TDS deductible on consideration for use of computer software by resident Indian distributors to non-resident computer software...
![No TDS deductible on consideration for Use of Computer Software by Resident Indian distributors to Non-Resident Manufacturers: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/computer-software-manufacturers-ITAT-TDS-taxscan.jpeg "No TDS deductible on consideration for Use of Computer Software by Resident Indian distributors to Non-Resident Manufacturers: ITAT [Read Order]")
CBIC Clarifies Determination of Place of Provision in case of Software related Services [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) has clarified the applicability of the Place of Provision of Services Rules, 2012 in case of software related services such as development,...
![CBIC Clarifies Determination of Place of Provision in case of Software related Services [Read Circular]](https://www.taxscan.in/wp-content/uploads/2018/05/Software-Services-GST-Taxscan.jpg "CBIC Clarifies Determination of Place of Provision in case of Software related Services [Read Circular]")
Payment made for the use of Computer Software is not ‘Royalty’ as per Indo-Singapore DTAA: ITAT Kolkata [Read Order]
Recently, in ITC Ltd v. ACIT, the Kolkata bench of the ITAT held that the payment made for the use of computer softer is not “Royalty” as per Indo-Singapore DTAA. The bench further clarified that no...
![Payment made for the use of Computer Software is not ‘Royalty’ as per Indo-Singapore DTAA: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/03/Computer-Software.jpg "Payment made for the use of Computer Software is not ‘Royalty’ as per Indo-Singapore DTAA: ITAT Kolkata [Read Order]")