https://www.taxtmi.com/highlights?id=53394 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. en-us Thu, 14 May 2020 18:38:11 +0530 Thu, 14 May 2020 18:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53394 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. Highlights Income Tax Thu, 14 May 2020 18:38:11 +0530 https://www.taxtmi.com/highlights?id=53394