License/registration fee paid - whether is a commercial right ...

Debate on License or Registration Fee as Commercial Right u/s 32(1)(ii) for Depreciation Claim.

May 28, 2020

Case Laws Income Tax AT

License/registration fee paid - whether is a commercial right and in the nature of an asset within the meaning of section 32(1)(ii) and the assessee is entitled to claim depreciation thereon? - the Revenue has been accepting the capitalization of special Dunnage and allowing depreciation @ 16% per annum over the period of life expectancy of such Dunnage.

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License/registration fee paid - whether is a commercial right ...

Debate on License or Registration Fee as Commercial Right u/s 32(1)(ii) for Depreciation Claim.

May 28, 2020

Case Laws Income Tax AT

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