https://www.taxtmi.com/highlights?id=24285 Proportionate disallowance of depreciation on computer and software, based on the number of employees of the assessee - keeping extra computer for meeting any emergent situation of non-functional computer or under repair computer is not an unusual practice - No disallowance - AT en-us Wed, 19 Aug 2015 08:18:09 +0530 Wed, 19 Aug 2015 08:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24285 Proportionate disallowance of depreciation on computer and software, based on the number of employees of the assessee - keeping extra computer for meeting any emergent situation of non-functional computer or under repair computer is not an unusual practice - No disallowance - AT Highlights Income Tax Wed, 19 Aug 2015 08:18:09 +0530 https://www.taxtmi.com/highlights?id=24285