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2020 (11) TMI 452 - AT - Income TaxDepreciation on non-compete fees - whether non-compete fees is not an asset and is a right available against the contracting parties only and hence not an asset? - HELD THAT:- This Tribunal in assessee’s own case for A.Y. 2012-13 [2018 (7) TMI 2148 - ITAT MUMBAI] has upheld the order of the CIT(A) in deleting the disallowance of depreciation - Decided against revenue.
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