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No depreciation allowable in case WDV of asset is NIL or the block of asset ceases to exist on last date of previous year
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Corporate Tax
No depreciation allowable in case WDV of asset is NIL or the block of asset ceases to exist on last date of previous year
Posted on
on
February 28, 2020
Tenet Tax Daily February 28 2020
By
tenettax-team
Corporate Tax
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Company set-up in Mauritius with the purpose of routing funds for South African based holding Cos not eligible for Indo-Mauritius DTAA benefit
Reason to believe not to be constituted as ‘change of opinion’ in case original assessment order was silent on the issue for which reopening of the assessment was ordered
