TMI BlogDepreciation on toll road - The assessee is entitled to the claim of depreciation on the road to collect...Depreciation on toll road - The assessee is entitled to the claim of depreciation on the road to collect toll being an intangible asset falling within the purview of section 32(1) (ii) of the Act. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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