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2014 (6) TMI 938 - ITAT AHMEDABADDepreciation on goodwill - Held that:- Allowability of depreciation on goodwill i.e. intangible asset is covered in favour of the assessee with the decision of the Hon’ble Apex Court in CIT Vs. Smifs Securities Ltd. (2012 (8) TMI 713 - SUPREME COURT ), and accordingly, we hold that the assessee is entitled to depreciation on goodwill - Decided in favour of assessee
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