Claim of depreciation - The assessee has been given only the ...

Toll Road Development Rights Classified as Intangible Asset u/s 32(1)(ii) for Depreciation Claims.

October 3, 2018

Case Laws Income Tax AT

Claim of depreciation - The assessee has been given only the right to develop, maintain and operate the toll road and further to collect the toll for the specified period. This right as discussed above is an intangible asset falling u/s 32(1)(ii)

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Claim of depreciation - The assessee has been given only the ...

Toll Road Development Rights Classified as Intangible Asset u/s 32(1)(ii) for Depreciation Claims.

October 3, 2018

Case Laws Income Tax AT

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