TMI BlogDepreciation on goodwill allowed relying on Supreme Court in Smifs Securities [2012 (8) TMI 713 -...Depreciation on goodwill allowed relying on Supreme Court in Smifs Securities [2012 (8) TMI 713 - SUPREME COURT] wherein it was held that the difference between the cost of assets and the amount paid constituted goodwill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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