Civil and Interior Works expense eligible for Depreciation at 10%

Microsoft Corporation (India) Pvt Ltd Vs DCIT (ITAT Delhi)

The issue under consideration is whether expenditure on account of civil and interior works liable for depreciation at 10% or at 15%?

ITAT states that, they have perused the items of the expenditure which has been reproduced by the assessing officer in the assessment order and also reproduced earlier. Majority of the expenditure are on  account of Civil and interior works paid to M/s M. S. Decorators Pvt. Ltd. sim

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