Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Depreciation - assessee treated the acquisition of goodwill as technical know how - intangible assets - since imparting of education in school cannot be equated with the information or technique helping in industrial manufacturing - depreciation not allowed - AT
Depreciation - assessee treated the acquisition of goodwill as technical know how - intangible assets - since imparting of education in school cannot be equated with the information or technique helping in industrial manufacturing - depreciation not allowed - AT
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