Held that home-Theatre is used for exhibiting technological developments in field of software to employees and customers. Deletion of disallowance of depreciation is justified. (AY. 2014-15)
DCIT v. Tally Solutions Pvt. Ltd. (2021) 91 ITR 66 (SN) (Bang.)(Trib.)
S. 32 : Depreciation-Home-Theatre-Used for exhibiting technological developments in field of software to employees and customers-Deletion of disallowance of depreciation is justified.