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Depreciation on the opening written down value of intangible digital platform assets is discussed in the context of prior-year allowance, unchanged facts and law, and the rule that block value may be reduced only as legally prescribed. Period-based subscription receipts are addressed through recognition over the service period, with prior-year advances taxed when services are rendered and further inclusion risking double taxation. Interest on borrowings assumed in a going-concern slump sale is considered business-connected; related-party disallowance requires a finding that expenditure is excessive or unreasonable.
Depreciation on the opening written down value of intangible digital platform assets is discussed in the context of prior-year allowance, unchanged facts and law, and the rule that block value may be reduced only as legally prescribed. Period-based subscription receipts are addressed through recognition over the service period, with prior-year advances taxed when services are rendered and further inclusion risking double taxation. Interest on borrowings assumed in a going-concern slump sale is considered business-connected; related-party disallowance requires a finding that expenditure is excessive or unreasonable.
Note: It is a system-generated summary and is for quick reference only.
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