Income-tax Act, 1961
Section 260 A 1 - Appeal to High Court
Section 2 14 - intangible assets, being know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature, in respect of which the same percentage of depreciation is prescribed
ITA, 38,132 of 2002, Judgment Date: Sep 24, 2015
