Question whether the valuation of goodwill is appropriate - calculation of the intangible and...

Question whether the valuation of goodwill is appropriate - calculation of the intangible and deprecation thereon - ITAT has rejected the view that the slump sale agreement was a colourable device. Once having held so, the agreement between the parties must be accepted in its totality. The Agreement itself does not provide for splitting up of the intangibles into separate components. - HC .....

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