https://www.taxtmi.com/caselaws?id=193672 The ITAT upheld the CIT(A)'s decision to delete all disallowances made by the AO concerning expenses, depreciation on computer peripherals, and computer software. The ITAT emphasized legal precedents and specific provisions governing depreciation rates for computer peripherals and software. The department's appeal was dismissed, with the order pronounced on 28.06.2013. en-us Fri, 28 Jun 2013 00:00:00 +0530 Sat, 04 Mar 2023 06:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193672 The ITAT upheld the CIT(A)'s decision to delete all disallowances made by the AO concerning expenses, depreciation on computer peripherals, and computer software. The ITAT emphasized legal precedents and specific provisions governing depreciation rates for computer peripherals and software. The department's appeal was dismissed, with the order pronounced on 28.06.2013. Case-Laws Income Tax Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193672