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Search Results for Tag : intangible

News

ITAT, Mumbai: Depreciation Allowable on Marketing Information and Non-Compete Fee(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the depreciation is allowable on intangible assets such as marketing information comprising of.....

Tags : Income Tax Appellate Tribunal, depreciation, intangible, marketing information, Commercial information, Customer data, Distribution network, Suppliers contract, Non-compete fees

Judgments

Provisions of Income Tax Act are not applicable, when situs of trademarks and intellectual property rights and owners thereof are not located in India(25.07.2016)

Situs of the owner of an intangible asset would be the closest approximation of the situs of an intangible asset

Petitioner (CUB Pty. Limited.....

Tags : Situs, Intangible assets, Levy