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        Income Tax

        2025 (3) TMI 1585 - HC - Income Tax

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        Depreciation of intangible assets whether distribution network, supply contract and brand use qualify and impact on disallowance Article questions whether distribution network, material supply contract and brand use fall within 'any other business or commercial rights of a similar ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Depreciation of intangible assets whether distribution network, supply contract and brand use qualify and impact on disallowance

                            Article questions whether distribution network, material supply contract and brand use fall within "any other business or commercial rights of a similar nature" for depreciation, focusing on application of the ejusdem generis rule and whether sufficient reasoning was provided to classify them as depreciable intangible assets; it also queries the correctness of allowing or disallowing expenditure allocation relating to exempt income under the tax rules in light of conflicting precedents and subsequent legislative explanation, with the appellate decision on these points framed as the pivotal legal issues to determine depreciation eligibility and disallowance treatment.


                            Outcome: Appeal admitted on the following substantial questions of law; questions framed (i) whether distribution network, material supply contract and brand use qualify for depreciation under Section 32(1)(ii) of the Income-tax Act, 1961 and whether ejusdem generis applies, and (ii) whether ITAT erred in relation to Section 14A and Rule 8D of the Income-tax Rules, 1962.

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