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2022 (6) TMI 1197 - AT - Income TaxDisallowance of depreciation claimed at a higher rate of 60% on POS Terminals - whether ‘POS Terminal’ does not come under the purview of ‘Computer Software’ which has been defined as ‘any computer program recorded on any disc, tape, perforated media or other information storage device’ in Note 7 to New Appendix 1 of the Income Tax Rules,1962? - HELD THAT:- Issue decided in favour of assessee as relying on own case [2019 (2) TMI 993 - ITAT DELHI] - Decided against revenue.
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