https://www.taxtmi.com/highlights?id=14353 Disallowance of depreciation - The assessee simply purchased software delivered along with computer hardware for utilisation in the day-to-day business. There is no intangible asset involved in this and the assessee's claim of depreciation cannot be disallowed under section 40(a)(ia) on the ground that no TDS u/s 194J has been deducted - AT en-us Sat, 07 Sep 2013 12:03:32 +0530 Sat, 07 Sep 2013 12:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14353 Disallowance of depreciation - The assessee simply purchased software delivered along with computer hardware for utilisation in the day-to-day business. There is no intangible asset involved in this and the assessee's claim of depreciation cannot be disallowed under section 40(a)(ia) on the ground that no TDS u/s 194J has been deducted - AT Highlights Income Tax Sat, 07 Sep 2013 12:03:32 +0530 https://www.taxtmi.com/highlights?id=14353