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        Income Tax

        2019 (2) TMI 1775 - SCH - Income Tax

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        SC upholds disallowance of depreciation on goodwill, citing prior ruling under Income Tax law section The SC dismissed the Special Leave Petition, upholding the disallowance of depreciation on goodwill. The Court relied on its prior ruling in Commissioner ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            SC upholds disallowance of depreciation on goodwill, citing prior ruling under Income Tax law section

                            The SC dismissed the Special Leave Petition, upholding the disallowance of depreciation on goodwill. The Court relied on its prior ruling in Commissioner of Income Tax, Kolkata v. SMIFS Securities Limited, affirming that depreciation on goodwill is not allowable for tax purposes.


                            The Supreme Court of India in 2019 dismissed a special leave petition citing a previous decision in Commissioner of Income Tax, Kolkata v. SMIFS Securities Limited (2012) 13 SCC 488. The delay was condoned and pending applications were disposed of.
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