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Income Tax

Excess depreciation - cost of development of infrastructure...

Court Rules Against Retrospective Depreciation Disallowance on Road Infrastructure Facilities by Assessing Officer Under Concessionaire Agreement.

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Income TaxSeptember 10, 2021Case LawsAT

Excess depreciation - cost of development of infrastructure facility of roads/highways - Action of the Ld. AO in applying the circular retrospectively is not in order. Accordingly, the disallowance made by the Ld. AO on account of difference between the depreciation claimed and the depreciation allowed on the basis of amortization for the remaining part of the concessionaire agreement is directed to be deleted - AT

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