Tribunal held that the assessee-company, engaged in the business of building, operating and transferring a section of the national highway, claimed depreciation on the road construction project as an intangible asset; the assessee was entitled to claim depreciation on road construction as admissible on intangible assets. Tribunal also held that depreciation on negative grant, which was to be paid to NHAI, since the assessee was following the mercantile system of accounting, negative grant being part of the total expenditure incurred or to be incurred by the assessee for the project, was to be included in the cost of the asset for the purpose of calculating depreciation. Revision order set aside.  (AY. 2012-13, 2013-14)