https://www.taxtmi.com/highlights?id=52889 Disallowance of depreciation on computer software u/s 40(a)(ia) - assessee had purchased software but had not deducted TDS u/s 194J of the Act on the payment for its purchase - when the assessee has once capitalized the payment and had not deducted TDS on such payments, Sec.40(a)(ia) of the Act cannot be invoked for disallowance of depreciation - AT en-us Fri, 10 Apr 2020 13:52:56 +0530 Fri, 10 Apr 2020 13:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52889 Disallowance of depreciation on computer software u/s 40(a)(ia) - assessee had purchased software but had not deducted TDS u/s 194J of the Act on the payment for its purchase - when the assessee has once capitalized the payment and had not deducted TDS on such payments, Sec.40(a)(ia) of the Act cannot be invoked for disallowance of depreciation - AT Highlights Income Tax Fri, 10 Apr 2020 13:52:56 +0530 https://www.taxtmi.com/highlights?id=52889