The assessee  had developed digital content which was held by assessee as an asset and was used in various films etc. which could be equated with computer program and  claimed depreciation at 60%. AO  allowed the depreciation at rate of 25 per cent  treating it as intangible. Tribunal held that  digital content was manipulated by assessee to be used in different films but still retained character of copyrighted material being intangible assets  hence  eligible for depreciation at rate of 25 per cent. (AY. 2007-08, 2009-10)