Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2007 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (10) TMI 641 - HC - Income TaxExtract: ....... or any other business or commercial rights of similar nature, being intangible assets acquired on or after 1-4-1998 and therefore are entitled to depreciation. 7. The amendment to section 32 is not retrospective and we do not see how it assists learned counsel for the revenue. 8. In our opinion, no substantial question of law arises. 9. Dismissed.
|