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High Court Affirms Tribunal's Decision on Goodwill Allocation; Upholds Depreciation Claims for Intangible Assets u/s 32(1)(ii).

Depreciation u/s 32(1)(ii) in respect of intangible assets - From perusal of the order passed by the Assessing Officer itself it is axiomatic that he has found that the goodwill has been calculated and has been allotted to intangibles. For yet another reason, the order passed by the tribunal has to be upheld.- - HC .....

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