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2022 (1) TMI 1221 - AT - Income TaxDepreciation on goodwill - HELD THAT:- As decided in assessee's own case [2019 (12) TMI 370 - ITAT DELHI] the arguments of the DRP on different facets of goodwill acquired in business reconsideration and held that the assessee to be entitled to claim depreciation on goodwill, as per the rates applicable for the year under consideration. Following same parity of reasoning, we allow the claim of the assessee of depreciation on goodwill. Deduction incurred on account of reimbursement paid to the parent company towards ESOP for granting stock options to the employee of the assessee - HELD THAT:- As relying on assessee own case [2019 (12) TMI 370 - ITAT DELHI] we direct the Assessing officer to delete the impugned disallowance of ESOP. Non granting deduction of profit on sale of assets - HELD THAT:- We have given a thoughtful consideration to the issue at hand and we remit this issue back to the file of the Assessing officer for rectifying the computation of income after verification of the claim of the assessee.
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