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![BOT projects are Intangible Assets: ITAT allows 25% Depreciation on Road Construction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/BOT-projects-Intangible-Assets-ITAT-Depreciation-Road-Construction-taxscan.jpg "BOT projects are Intangible Assets: ITAT allows 25% Depreciation on Road Construction [Read Order]")
BOT projects are Intangible Assets: ITAT allows 25% Depreciation on Road Construction [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT), consisting of M. Balaganesh (Accountant Member) and Vimal Kumar (Judicial Member), has...
![Right to Collect Toll falls within Definition of Commercial Right or ‘Intangible Asset’, Eligible for Depreciation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Collect-Toll-Definition-Commercial-Right-Intangible-Asset-ITAT-TAXSCAN.jpg "Right to Collect Toll falls within Definition of Commercial Right or ‘Intangible Asset’, Eligible for Depreciation: ITAT [Read Order]")
![Non-Competent Fee paid is an Intangible Asset, Depreciation Allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Depreciation-Taxscan.jpg "Non-Competent Fee paid is an Intangible Asset, Depreciation Allowable: ITAT [Read Order]")