Assessing Officer disallowed depreciation on ground that supplier of software vide a letter had informed that certain balance payment was not received by it from assessee for non replacement of software version with latest version. Appellate Authorities upheld disallowance. On appeal the Court held that letter written by supplier that payment was withheld for not updating software was not sufficient cause to disallow depreciation because an engineer who purchased a software could continue use existing version till its updation.  The assessee was entitle for depreciation. Since period of use of software was less than 180 days, assessee shall be entitled for only 30 per cent depreciation.  (AY. 2012-13)