Home Highlights April 2012 Year 2012 This

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1. Eligibility for depreciation in respect of the intangible asset by way of trademark allowed - AT

2. Claim of depreciation - Bifurcation of slump price into the value of tangible assets and intangible assets - Ultimately after the slump price has been attributed first...

3. MAT computation u/s 115JB - addition of the amortization of Intangibles - The intangible assets are acquired and owned by the assessee company pursuant to the approved...

4. Approval of Resolution plan - assigning nil value to Intangible assets is an error on the face of the two Valuation Reports and hence a fresh valuer needs to be...

5. Allowability of depreciation intangible rights/assets - company had purchased Imidachlorpid business on slump sale from a company which is not a related concern u/s...

6. Intangible Assets - Ind AS-38 of the Companies (Indian Accounting Standards) Rules, 2015 as amended.

7. Disallowance of depreciation u/s 32 - intangible assets - amount paid for non compete fees - non compete fee is not an eligible intangible asset as the words “similar...

8. Non compete right is an "intangible asset" eligible for depreciation - AT

9. Depreciation on intangible asset disallowed - Customer Base, Material Suppliers, Technical Manpower,Technology and Patents - AO directed to allow depreciation on the WDV...

10. Depreciation on intangibles - sale as slump sale - All these intangible assets transferred to the assessee have a commercial value - assessee is eligible to claim...

11. Claim of Depreciation on the brands used by assessee - intangible assets - A careful perusal of clause (b) of Explanation 3 extracted hereinabove shows that the...

12. Disallowance of depreciation - Addition towards Film Software Library as the same is not intangible asset and it is to be treated as Plant & Machinery - depreciation @...

13. Depreciation on intangible asset being 'Right to collect toll" (HOT Assets) - the claim of the assessee towards depreciation under Sec.32(1)(ii) in respect of its...

14. Gain on the sale of assets - Long Term capital gain OR Short Term Capital Gains - “financial asset” u/s 2(42A) or not? - Since the intangible assets are covered in the...

15. Assets given on lease and returning back to the assessee and again given on lease depreciation is required to be allowed once the assets purchased in the earlier year...