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

Navan defines non-GAAP net income (loss) as GAAP net loss, excluding stock-based compensation-related charges, amortization of intangible assets, amortization of debt discount and debt issuance costs, ...

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

In addition to being developed in-house, intellectual property (“IP”) can obviously be acquired from third parties. IP acquisitions may be more germane now than in the recent past as developers race ...

The 2025 tax law’s interest expense limitation changes may require companies to reexamine deferred tax asset valuation ...