2021 (9) TMI 1533

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..... business of the partnership firm, which had trademarks registered in its name - As decided by HC [ 2020 (10) TMI 424 - KARNATAKA HIGH COURT] assessee u/s 32(1) was entitled for depreciation with reference to actual cost incurred by it with reference to intangible assets - 5th proviso in any case will apply only in the year of succession and not in subsequent years and also in respect of overall .....

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