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1998 (3) TMI 10 - HC - Wealth-tax"Whether, on the facts and circumstances of the case, the Tribunal was right in holding that goodwill, not purchased for a price but built up over a period of years, was liable to be taken into consideration in determining the net value of the assets of the business as a whole on a global basis and the value thereof is to be included having regard to the provisions of rule 2C of the Wealth-tax Rules, 1957?" we hold that the Tribunal was not correct in holding that the goodwill, though not purchased, is liable to be taken into account in determining the net value of the assets of the business. - we answer the common question of law in the negative and in favour of the assessee
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