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2016 (2) TMI 407 - HC - Income TaxDepreciation on intangible asset by way of 'Goodwill' - amalgamation of a company duly approved - Held that:- Depreciation on Goodwill paid upon amalgamation is a permissible deduction in terms of Section 32. See Commissioner of Income Tax, Kolkata Versus Smifs Securities Ltd. [2012 (8) TMI 713 - SUPREME COURT]
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