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Section 32(1)(ii) of the Income Tax Act

ITAT - ITAT Allows Amortization - Amortization - Amortization of Surface Rights - Surface Rights Section 35E - Lease Expenditure - Business Right - taxscan
ITAT Allows Amortization of Surface Rights u/s 35E, Upholds Mining Lease Expenditure as Business Right [Read Order]
February 18, 2025
ITAT - ITAT Mumbai - Income Tax Appellate Tribunal - BOT Basis - Build Operate and Transfer - Tangible Assets - Toll Roads - Toll Roads developed - BOT - ITAT news - taxscan
No Depreciation allowed on Toll Roads developed on BOT basis as Tangible Assets: ITAT [Read Order]
October 8, 2024
ITAT Weekly Round Up - Weekly Round Up - Weekly Round UP of ITAT - ITAT - taxscan
ITAT Weekly Round Up
July 27, 2024
Depreciation - No Goodwill - Subsidiary Company - Subsidiary Company nor by any Purchase - ITAT - No Goodwill has been acquired by a Subsidiary Company - taxscan
Depreciation u/s 32(1)(ii) can’t be allowed when No Goodwill has been acquired by a Subsidiary Company nor by any Purchase: ITAT [Read Order]
December 8, 2023
Depreciation - Goodwill - Income Tax Act - ITAT - Income Tax - Taxscan
Depreciation Allowable on Goodwill u/s 32(1)(ii) of Income Tax Act: ITAT [Read Order]
March 6, 2023
SUPREME COURT - HIGH COURTS - WEEKLY ROUNDUP - Taxscan
SUPREME COURT AND HIGH COURTS WEEKLY ROUND-UP
October 31, 2022
Depreciation - Goodwill - Patents - Trademarks - Delhi HC - taxscan
Depreciation allowable for Goodwill on Exclusive Rights such as Patents and Trademarks: Delhi HC [Read Order]
October 28, 2022
Unabsorbed depreciation - Toll Way - Network Rights - Depreciation - Taxscan
Toll Way Rights are Intangible Assets: ITAT allows 25% Depreciation [Read Order]
August 5, 2019
Depreciation - Taxscan
Depreciation allowable on Non-Competent Fee and Brand Equity: Madras HC [Read Judgment]
August 13, 2018
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