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Income Tax | ITAT Mumbai Upholds Section 263 Revision on Depreciation for Toll Collection Rights

1 Oct 2026 · 1 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Mumbai upheld Section 263 revision, denying depreciation on BOT toll rights while allowing amortisation over the concession period. The post ITAT Mumbai Upholds Section 263 Revision on Depreciation for Toll Collection Rights appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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