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Income Tax - Highlights / Catch Notes

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Depreciation on Digital Content/Animation Software developed - ...

Case Laws     Income Tax

May 14, 2020

Depreciation on Digital Content/Animation Software developed - This digital content was manipulated by assessee to be used in different films but still it cannot be categorized at higher pedestal of being termed as ‘computer program’ rather it still retains the character of copyrighted material being intangible asset.

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