{"id":55826,"date":"2025-08-12T10:49:47","date_gmt":"2025-08-12T05:19:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/max-hospitals-and-allied-services-ltd-v-dcit-mumtrib-www-itatonline-org\/"},"modified":"2025-08-12T10:49:47","modified_gmt":"2025-08-12T05:19:47","slug":"max-hospitals-and-allied-services-ltd-v-dcit-mumtrib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/max-hospitals-and-allied-services-ltd-v-dcit-mumtrib-www-itatonline-org\/","title":{"rendered":"Max Hospitals and Allied Services Ltd. v. DCIT, (Mum)(Trib) www.itatonline.org"},"content":{"rendered":"<p>The assessee paid a non-refundable deposit of \u20b925 crores to acquire rights to operate and manage Nanavati Hospital and claimed depreciation treating the payment as an intangible asset u\/s 32(1)(ii). The AO disallowed the claim. The CIT(A) found depreciation had been allowed in earlier years on WDV and deleted the disallowance. The Tribunal upheld the CIT(A), relying on <strong>Bangalore International Airport Ltd. v. DCIT [2023] 457 ITR 229 (Kar)(HC)<\/strong>, holding that such rights are intangible assets eligible for depreciation. Once allowed in earlier years, depreciation cannot be denied in subsequent years unless facts change. (AYs 2016\u201317 to 2018\u201319) (ITA Nos. 3083\u20133085\/Mum\/2025, dt. 11-8-2025) \u00a0<strong><\/p>\n<p><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation \u2013 Intangible asset \u2013 Non-refundable deposit for rights to operate and manage hospital \u2013 Eligible for depreciation \u2013 Depreciation allowed in earlier years cannot be denied in subsequent years.[ S. 32(1)((ii) ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-55826","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ewq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55826","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=55826"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55826\/revisions"}],"predecessor-version":[{"id":55827,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55826\/revisions\/55827"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55826"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}