Disallowance of depreciation - Addition towards Film Software ...
Case Laws Income Tax
March 25, 2016
Disallowance of depreciation - Addition towards Film Software Library as the same is not intangible asset and it is to be treated as Plant & Machinery - depreciation @ 15% or 25% - asset which consists of ‘Copyrighted Films and Programmes’ is an ‘Intangible Asset’ eligible for depreciation at the rate of 25% - AT
View Source