Disallowance of depreciation - The assessee simply purchased ...

Case Laws Income Tax

September 7, 2013

Disallowance of depreciation - The assessee simply purchased software delivered along with computer hardware for utilisation in the day-to-day business. There is no intangible asset involved in this and the assessee's claim of depreciation cannot be disallowed under section 40(a)(ia) on the ground that no TDS u/s 194J has been deducted - AT

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Disallowance of depreciation - The assessee simply purchased ...

Case Laws Income Tax

September 7, 2013

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