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Case Law Details

Case Name : Piem Hotels Limited Vs. Dy. Commissioner of Income Tax (ITAT Mumbai)
Appeal Number : ITA No. 523/Mum/2009
Date of Judgement/Order : 13.08.2010
Related Assessment Year : 2004- 05
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Licenses and Approvals are “intangible asset and eligible for depreciation under Section 32 of the Income Tax Act, 1961, Section 263 Revision only on ground of non-application of mind

Brief : The assessee, a hotel, incurred expenditure on acquiring licenses and p

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