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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 period. This right as discussed above is an intangible asset falling u/s 32(1)(ii)

Income Tax
3-10-2018

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 period. This right as discussed above is an intangible asset falling u/s 32(1)(ii)

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