https://www.taxtmi.com/caselaws?id=772534 The ITAT Delhi upheld the cost allocation method based on headcount for support services, following consistency principle from assessee's own case for AY 2017-18. Regarding intangible assets depreciation, the tribunal allowed assessee's additional ground for depreciation at 25% on written down value of intangible assets, directing the AO to grant depreciation following the tribunal's earlier order in AY 2010-11 that had modified CIT(A)'s decision on valuation of intangible assets including customer contracts and assembled workforce. en-us Fri, 06 Jun 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772534 The ITAT Delhi upheld the cost allocation method based on headcount for support services, following consistency principle from assessee's own case for AY 2017-18. Regarding intangible assets depreciation, the tribunal allowed assessee's additional ground for depreciation at 25% on written down value of intangible assets, directing the AO to grant depreciation following the tribunal's earlier order in AY 2010-11 that had modified CIT(A)'s decision on valuation of intangible assets including customer contracts and assembled workforce. Case-Laws Income Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772534