The Pr. Commissioner of Income-tax vs. D.L.V. Sridhar
ITTA/365/2018HC Telangana22 Oct 2018
Bench: D.V.S.S.SOMAYAJULU,RAMESH RANGANATHAN
Section 10Section 10ASection 115Section 260
depreciation in the ratio of 50:50, he observed, appeared to be
disproportionate and without cogent basis. Computer, office equipment,
furniture and fixtures, vehicles etc. must have been used for software
development activity and, therefore, should be suitably accounted in both
the eligible and non-eligible units. Bad debt of Rs.1,23,80,391/- written off
ITA No.365/2018 Page
