These days, intangible assets—like brand reputation, organizational culture, intellectual property and human capital—drive growth and differentiation more than physical assets. A 2020 report by Ocean ...

(1) During the nine-month period ended September 30, 2025, the Company recorded acquisition-related expenses of $2.3 million, consisting of: (1) inventory written-up to fair value in purchase ...

Learn about acquisition adjustments, their role in M&A premiums, and how they impact asset valuation, depreciation, and corporate taxes.

The issue was whether depreciation can be claimed on BOT road projects. ITAT upheld depreciation, rejecting mere amortisation under the CBDT ...