Depreciation on intangible asset being 'Right to collect toll" ...
Case Laws Income Tax
June 2, 2021
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 intangible rights i.e “right to collect toll”, being in conformity with the mandate of law, is found to be in order. - AT
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