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2023 (6) TMI 383 - AT - Income TaxDepreciation on the Goodwill - transaction of sale of slump sale to subsidiary company - HELD THAT:- We find that the identical issue has come up before the Tribunal in assessee’s own case for the AY 2012-13 [2023 (4) TMI 384 - ITAT DELHI] following the decisions of Smifs Securities Ltd [2012 (8) TMI 713 - SUPREME COURT] and the decision of Triune Energy Services Pvt. Ltd.[2015 (11) TMI 1218 - DELHI HIGH COURT] sustained the order of the Ld.CIT(A) in allowing the depreciation on Goodwill - Decided against revenue.
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