Home Highlights January 2014 Year 2014 This

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1. Depreciation on the asset ‘Right to Collect Toll’ - he benefit of depreciation @25% on the intangible asset designated by the assessee as “Right to Collect Toll” allowed.

2. 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...

3. Depreciation on right to collect toll tax on road developed by the Assessee - The Tribunal recognized the right to collect toll on roads developed by the appellant as a...

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

5. Disallowance on account of depreciation on the right to collect annuity on toll roads - Entire investment/finance for developing the infrastructure facility was borne by...

6. Depreciation u/s 32(1)(ii) in respect of its “right to collect toll” - the claim of the assessee towards depreciation under Sec.32(1)(ii) in respect of its intangible...

7. Depreciation on intangible asset - assessee has succeeded in its substantive claim of depreciation on 'License to collect Toll' @ 25% in terms of Section 32(1)(ii) - AT

8. Depreciation claim on the asset “Right to collect Toll” - section 32(1)(ii) permits allowance of depreciation on assets specified therein being 'intangible assets' which...

9. Depreciation on "Toll Road" - once the right to collect the toll tax has been held to be intangible asset by the CIT(A), by following the judicial precedents in...

10. 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...

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

12. 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...

13. Rate of depreciation on intangible asset of licence for running container trains - commercial rights for 20 years - such rights would amount to capital asset - claim of...

14. Depreciation on toll way rights u/s 32(1)(ii) @ 25% - expenditure incurred by the assessee for construction of road under BOT contract by the Government of India has...

15. Depreciation on intangible asset representing acquisition of business contract - assessee has also acquired contractual rights which, no doubt, is a valuable commercial...