TMI BlogDisallowance of excess depreciation on computer software - assessee had purchased software being...Disallowance of excess depreciation on computer software - assessee had purchased software being operating system for Windows and claimed depreciation as per Rule 5 of IT Rules, 1962 @ 60% as applicable to computer and computer software. - AO directed to allow depreciation @ 60% as claimed by the assessee. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|