Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Receipt on transfer of Goodwill - assessee Company (EOPL) transferred its entire business to GNRS - assessee had offered the said capital receipt under the head βCapital Gainsβ, and under no circumstances the said amount can be brought to tax under section 28(va) - AT