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Income Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Depreciation on computer software purchased separately (SAP ...


Depreciation on SAP Software: Choose 60% or 25% Rate; Higher Initial Depreciation Balances Out Over Time.

July 6, 2018

Case Laws     Income Tax     AT

Depreciation on computer software purchased separately (SAP Software) - @ 60% OR 25% - higher depreciation in initial years would ultimately lead to lower depreciation in the subsequent years and accordingly, over a period of time, the entire exercise would be revenue neutral.

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