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    October 6, 2026   Case Laws Central Excise
    Known encumbrances in SARFAESI auctions remain payable before property can be delivered free of departmental attachments.
    October 6, 2026   Case Laws Indian Laws
    Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vac...
    October 5, 2026   Notifications Income Tax
    Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
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    Import permits for non-insecticidal pesticide use now require Form IA applications, verified supporting records, and compliance with revised rules.
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    October 5, 2026   Circulars FEMA
    Board-approved internal guidelines for Form A2 outward remittances may now be approved by delegated Board or management committees.
    October 5, 2026   Notes Income Tax
    Reassessment limitation excludes reply time but preserves a finite statutory period for completing the pre-notice process.
    October 5, 2026   Notes Income Tax
    Reassessment approvals and limitation require separate statutory tests, with book-entry evidence independently supporting extended reopening periods.
    October 5, 2026   Notes Income Tax
    Section 87A rebate may cover eligible short-term capital-gains tax under the earlier new-regime statutory framework.
    October 5, 2026   Notes Income Tax
    Make-available requirement limits treaty taxation of management and support fees unless recipients gain independently usable technical capability.
    October 5, 2026   Notes Money Laundering
    Pre-cognizance hearings under BNSS are mandatory for PMLA complaints when the cognizance stage is governed by BNSS.
    October 5, 2026   Notes Income Tax
    Fiscal transparency requires partner-specific treaty analysis for UK partnership income, preventing automatic FTS treatment of legal services.
    October 5, 2026   Case Laws GST
    Input tax credit conditions require actual tax payment, but supplier default alone cannot justify mechanical credit reversal.
    October 5, 2026   Case Laws GST
    Input tax credit conditions survive constitutional challenge, while retrospective supplier-cancellation demands require specific fraud findings and su...
    October 5, 2026   Case Laws GST
    GST registration restoration for return non-filing requires pending returns and statutory dues, allowing business operations to resume conditionally.
    October 5, 2026   Case Laws GST
    Electronic Cash Ledger Credits Do Not End Delayed GST Interest Until Debited Against Return Liability
    October 5, 2026   Case Laws GST
    Recurring-issue exception to GST appeal thresholds requires genuine wider implications; absent proof, the departmental appeal is not maintainable.
    October 5, 2026   Case Laws Income Tax
    Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
    October 5, 2026   Case Laws Income Tax
    Limitation for Section 153C notices is measured from the assessment year in which satisfaction is recorded, excluding stale assessment years.
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October 6, 2026   Case Laws Central Excise
Known encumbrances in SARFAESI auctions remain payable before property can be delivered free of departmental attachments.
October 6, 2026   Case Laws Indian Laws
Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vacated.
October 5, 2026   Notifications Income Tax
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory compliance.
October 5, 2026   Circulars Customs
Import permits for non-insecticidal pesticide use now require Form IA applications, verified supporting records, and compliance with revised rules.
October 5, 2026   Circulars DGFT
Trade finance governance: revised Sub-Committee structure applies uniformly across Niryat Protsahan interventions under the Export Promotion Mission.
October 5, 2026   Circulars FEMA
Non-resident deposit reporting shifts to CIMS Sankalan, requiring monthly NRD-CSR submissions through approved digital reporting channels.
October 5, 2026   Circulars FEMA
Board-approved internal guidelines for Form A2 outward remittances may now be approved by delegated Board or management committees.
October 5, 2026   Notes Income Tax
Reassessment limitation excludes reply time but preserves a finite statutory period for completing the pre-notice process.
October 5, 2026   Notes Income Tax
Reassessment approvals and limitation require separate statutory tests, with book-entry evidence independently supporting extended reopening periods.
October 5, 2026   Notes Income Tax
Section 87A rebate may cover eligible short-term capital-gains tax under the earlier new-regime statutory framework.
October 5, 2026   Notes Income Tax
Make-available requirement limits treaty taxation of management and support fees unless recipients gain independently usable technical capability.
October 5, 2026   Notes Money Laundering
Pre-cognizance hearings under BNSS are mandatory for PMLA complaints when the cognizance stage is governed by BNSS.
October 5, 2026   Notes Income Tax
Fiscal transparency requires partner-specific treaty analysis for UK partnership income, preventing automatic FTS treatment of legal services.
October 5, 2026   Case Laws GST
Input tax credit conditions require actual tax payment, but supplier default alone cannot justify mechanical credit reversal.
October 5, 2026   Case Laws GST
Input tax credit conditions survive constitutional challenge, while retrospective supplier-cancellation demands require specific fraud findings and supporting facts.
October 5, 2026   Case Laws GST
GST registration restoration for return non-filing requires pending returns and statutory dues, allowing business operations to resume conditionally.
October 5, 2026   Case Laws GST
Electronic Cash Ledger Credits Do Not End Delayed GST Interest Until Debited Against Return Liability
October 5, 2026   Case Laws GST
Recurring-issue exception to GST appeal thresholds requires genuine wider implications; absent proof, the departmental appeal is not maintainable.
October 5, 2026   Case Laws Income Tax
Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment year.
October 5, 2026   Case Laws Income Tax
Limitation for Section 153C notices is measured from the assessment year in which satisfaction is recorded, excluding stale assessment years.

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Home › Highlights › Income Tax › 2018 › July, 2018 › This
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Income Tax

Depreciation on computer software purchased separately (SAP...

Depreciation on SAP Software: Choose 60% or 25% Rate; Higher Initial Depreciation Balances Out Over Time.

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Income Tax July 6, 2018 Case Laws AT
Depreciation on computer software purchased separately (SAP Software) - @ 60% OR 25% - higher depreciation in initial years would ultimately lead to lower depreciation in the subsequent years and accordingly, over a period of time, the entire exercise would be revenue neutral.
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