Depreciation on Digital Content and Animation Software Classified as Copyrighted Intangible Asset, Not a Computer Program.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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.....