https://www.taxtmi.com/caselaws?id=296597 The Tribunal upheld the CIT(A)'s decision, allowing the assessee's deduction under section 80IAB for income from the operation and maintenance of SEZ. Additionally, the Tribunal confirmed the higher depreciation rate of 60% for computer software licenses, emphasizing the integral role of software in computer operations. The decision was supported by consistent rulings in previous assessment years and a comprehensive interpretation of the applicable legal provisions. en-us Fri, 02 Feb 2018 00:00:00 +0530 Fri, 30 Jul 2021 09:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296597 The Tribunal upheld the CIT(A)'s decision, allowing the assessee's deduction under section 80IAB for income from the operation and maintenance of SEZ. Additionally, the Tribunal confirmed the higher depreciation rate of 60% for computer software licenses, emphasizing the integral role of software in computer operations. The decision was supported by consistent rulings in previous assessment years and a comprehensive interpretation of the applicable legal provisions. Case-Laws Income Tax Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296597