Capitalisation of software

subramanyanadigpro badge (Accounts officer) (52 Points)

24 August 2019  
A firm has paid Rs.40 lakh as advance for purchase of software out of 60 lakhs, and supplier provided invoice for 40 lakhs, but software is not put to use. my question is
can we treat Rs.40 lakhs as asset as supplier provided the invoice and claim depreciation.
can we deduct TDS on 40 lakhs.

Thanks in advance