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What is (2026) 184 Taxmann - Com 288 (Delhi - Trib.) about?
The ITAT ruled that the right to receive annuity under a BOT project does not qualify as an intangible asset for depreciation purposes, as it merely serves to recover project costs. However, the Tribunal allowed amortization of project costs based on a provisional completion certificate, aligning with CBDT Circular No. 9/2014, since the project was deemed complete under the concession agreement. The decision followed precedents that established such rights do not constitute intangible assets eligible for de
- Author
- mkakkad12
- Language
- EN