Disallowance of Expenditure on Software for Own Use - AO had not ...
AO Disallows Software Expense Claim, Allows 25% Depreciation Without Assessing Usage and Utility of Software.
November 4, 2013
Case Laws Income Tax AT
Disallowance of Expenditure on Software for Own Use - AO had not recorded any finding, qua the usage and utility of the software in question and he had simply held that the assessee can claim depreciation @ 25% - AT
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