Depreciation on intangible assets - case of conversion of ...

Case Laws Income Tax

December 6, 2018

Depreciation on intangible assets - case of conversion of partnership firm into a company - determination of WDV / cost of acquisition - As actual cost to the assessee was ‘Nil’, the WD value of the assets in the hands of the predecessor firm shall be considered for the allowance of depreciation.

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Depreciation on intangible assets - case of conversion of ...

Case Laws Income Tax

December 6, 2018

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GUIDELINES FOR CONVERSION OF COST ACCOUNTANTS FIRMS (PARTNERSHIP/PROPRIETARY) INTO LIMITED LIABILITY PARTNERSHIPS

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