2018 (11) TMI 796

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..... ontinuing royalty both are treated as capital expenditure for the assessment years in question. Since these are capital expenditure, needless to mention that the applicant/appellant shall be entitled to depreciation thereon. - M.A. NO. 986 OF 2017 IN CIVIL APPEAL NO. 4918 OF 2017 - - - Dated:- 14-11-2018 - Justice A. K. Sikri, Justice Ashok Bhushan And Justice S. Abdul Nazeer For the Petit .....

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