https://www.taxtmi.com/caselaws?id=122446 The Special Bench addressed preliminary objections concerning the appeal's hearing, the allowance of depreciation on goodwill, and the constitution of the Bench. The issue of depreciation on goodwill was central, with the Senior Advocate and Departmental Representative proposing different formulations for consideration. The matter was referred to the President of ITAT for reframing the question. Concerns over potential prejudice led to the recusal of a Judicial Member, prompting the President of ITAT to determine the composition of the Special Bench. The decision highlighted the importance of clarity, fairness, and judicial discipline in the proceedings. en-us Fri, 19 Mar 2010 00:00:00 +0530 Mon, 13 Aug 2012 17:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122446 The Special Bench addressed preliminary objections concerning the appeal's hearing, the allowance of depreciation on goodwill, and the constitution of the Bench. The issue of depreciation on goodwill was central, with the Senior Advocate and Departmental Representative proposing different formulations for consideration. The matter was referred to the President of ITAT for reframing the question. Concerns over potential prejudice led to the recusal of a Judicial Member, prompting the President of ITAT to determine the composition of the Special Bench. The decision highlighted the importance of clarity, fairness, and judicial discipline in the proceedings. Case-Laws Income Tax Fri, 19 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122446