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INCOME TAX : Where under a scheme of succession intangible assets of a partnership firm were transferred to assessee-company in lieu of shares issued to partners of erstwhile firm, successor assessee-company was entitled to claim depreciation on such intangible assets on cost incurred by it with reference to such intangible assetsINCOME TAX : Where under a scheme of succession intangible assets of a partnership firm were transferred to assessee-company in lieu of shares issued to partners of erstwhile firm, successor assessee-company was entitled to claim depreciation on such intangible assets on cost incurred by it with reference to such intangible assetswww.taxmann.com Latest Case LawsRead More