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2010 (2) TMI 783 - AT - Income TaxDepreciation on BSE Membership Card. - Held that:- BSE Membership Card is not any one of the items of intangible items listed in section 32(1)(ii) of the Income-tax Act, 1961 (the Act) and therefore, depreciation cannot be allowed on the value of the BSE Membership Card. - Decided against Assessee.
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