{"id":62241,"date":"2026-07-18T16:14:37","date_gmt":"2026-07-18T10:44:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/akorn-india-p-ltd-v-dcit-2025-238-ttj-869-180-taxmann-com-249-delhitrib-2\/"},"modified":"2026-07-18T16:14:37","modified_gmt":"2026-07-18T10:44:37","slug":"akorn-india-p-ltd-v-dcit-2025-238-ttj-869-180-taxmann-com-249-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/akorn-india-p-ltd-v-dcit-2025-238-ttj-869-180-taxmann-com-249-delhitrib-2\/","title":{"rendered":"Akorn India (P.) Ltd. v. DCIT (2025) 238 TTJ 869 \/ 180 taxmann.com 249 (Delhi)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that a non-compete fee does not constitute an intangible asset eligible for depreciation under section 32(1)(ii). Accordingly, the claim for depreciation on the non-compete fee was rejected. [AY. 2012-13 to 2014-15 &amp; 2016-17]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32:  Depreciation-Non-compete fee not eligible for depreciation [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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62241","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gbT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62241","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=62241"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62241\/revisions"}],"predecessor-version":[{"id":62242,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62241\/revisions\/62242"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}