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Commissioner of Income Tax-4 Versus Intertek India Pvt. Ltd.

2016 (2) TMI 1119 - DELHI HIGH COURT

Depreciation on goodwill - Held that:- Depreciation can be claimed on goodwill is answered in the affirmative i.e. against the Revenue and in favour of the Assessee by the decision of the Supreme Court in CIT v. Smifs Securities Ltd. [2012 (8) TMI 71 .....

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e Respondent : Satyen Sethi, Advocate. ORDER CM No.3034/2016 1. For the reasons stated in the application, the delay in re-filing the appeal is condoned. 2. The application stands disposed of. ITA 104/2016 3. The question urged by the Revenue as to w .....

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