Proportionate disallowance of depreciation on computer and ...
Depreciation on Computers and Software Allowed Despite Extra Units for Emergencies; Employee Count Not a Factor.
August 19, 2015
Case Laws Income Tax AT
Proportionate disallowance of depreciation on computer and software, based on the number of employees of the assessee - keeping extra computer for meeting any emergent situation of non-functional computer or under repair computer is not an unusual practice - No disallowance - AT
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