Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Page of 4792
Press 'Enter' after typing page number.
121 to 140 of 95833 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Depreciation on right to collect toll tax on road developed by the Assessee - The Tribunal recognized the right to collect toll on roads developed by the appellant as a commercial right, an intangible asset under Section 32(1)(ii) of the Act. - Accordingly, AO directed to grant depreciation on the toll collection right as an intangible asset and to adjust the deduction under Section 80IA(4) based on this allowance.
Depreciation on right to collect toll tax on road developed by the Assessee - The Tribunal recognized the right to collect toll on roads developed by the appellant as a commercial right, an intangible asset under Section 32(1)(ii) of the Act. - Accordingly, AO directed to grant depreciation on the toll collection right as an intangible asset and to adjust the deduction under Section 80IA(4) based on this allowance.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
