https://www.taxtmi.com/caselaws?id=215619 The Tribunal allowed the assessee's appeal, permitting depreciation on goodwill based on precedents from Kerala High Court and Delhi High Court. Additionally, the Tribunal upheld the provision for leave encashment and the method of apportionment of expenses, referencing favorable decisions and judgments from Calcutta High Court and Madras High Court. As a result, the Tribunal set aside the CIT(A)'s order and ruled in favor of the assessee on all issues. en-us Thu, 28 Jun 2012 00:00:00 +0530 Sat, 11 Aug 2012 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215619 The Tribunal allowed the assessee's appeal, permitting depreciation on goodwill based on precedents from Kerala High Court and Delhi High Court. Additionally, the Tribunal upheld the provision for leave encashment and the method of apportionment of expenses, referencing favorable decisions and judgments from Calcutta High Court and Madras High Court. As a result, the Tribunal set aside the CIT(A)'s order and ruled in favor of the assessee on all issues. Case-Laws Income Tax Thu, 28 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215619