PCIT v. Zydus Wellness Ltd. (2019) 112 taxmann.com 400 / (2020) 269 Taxman 58 (Guj.)(HC) Editorial : Following the order in SMIPS Securities Ltd ( 2012) 13 SCC 488, SLP of revenue is dismissed, PCIT v. Zydus Wellness Ltd. (2020) 269 Taxman 57 (SC)

S. 32 : Depreciation-Goodwill-Entitle to depreciation-No question of law. [S.260A]

Tribunal allowed the  depreciation on good will. High Court affirmed the order of the Tribunal. (AY. 2012-13)