Whether software value is includible or not with computer

Mohit Sharma (CA Final & CS Executive)   (69 Points)

16 March 2011  

hello every body 

I'm little bit confuse about the inclusion of software value in assessible value of computer. because in Acer India case it is not includible while it was decided in HP India case thaty this is includible.

Plese clere my doubt.

Mohit