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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