https://www.taxtmi.com/caselaws?id=287778 The court held that computer software is an integral part of a computer for depreciation purposes, making it ineligible for a higher rate. Income from training activity was deemed essential for further sales and exempt under section 10A. The court upheld the adjustment to the assessee's income due to commission payments in international transactions, finding the payments justified based on the nature of dealings with subsidiaries. Ultimately, the appeal was dismissed as none of the issues raised substantial questions of law. en-us Mon, 24 Mar 2014 00:00:00 +0530 Sat, 02 May 2020 06:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287778 The court held that computer software is an integral part of a computer for depreciation purposes, making it ineligible for a higher rate. Income from training activity was deemed essential for further sales and exempt under section 10A. The court upheld the adjustment to the assessee's income due to commission payments in international transactions, finding the payments justified based on the nature of dealings with subsidiaries. Ultimately, the appeal was dismissed as none of the issues raised substantial questions of law. Case-Laws Income Tax Mon, 24 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287778