Wns Global Services Private Limited, ... vs Assistant Comm. Of Income ... on 26 July, 2023
With respect to depreciation claimed on customer
contract and non-compete fee acquired from Value Edge and Denali DRP upheld
the disallowance by relying on the decision of the Hon'ble Delhi High Court in the
case of Sharp Business Systems vs CIT (2012) 27 taxmann.com 50 (Del)