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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 are wholly or partly owned by the assessee and used for the purposes of its business.

Income Tax
October 13, 2017

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 are wholly or partly owned by the assessee and used for the purposes of its business.

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