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TUV Rheinland NIFE Academy (P.) Ltd. v. ACIT (2022) 194 ITD 78 (Bang.)(Trib.)

S. 32 : Depreciation-Good will-Amount paid in excess of net asset value for acquiring a business concern would constitute goodwill eligible for depreciation-Matter remanded.

Amount paid in excess of net asset value for acquiring a business concern would constitute goodwill eligible for depreciation-Matter remanded.   (AY. 2016-17)