https://www.taxtmi.com/circulars?id=10511 Determination of capital gains on transfer of self generated assets depends on whether the asset is goodwill or a right to manufacture, produce or process; the special cost of acquisition rule in clause (a) of s.55(2) applies from distinct assessment years for goodwill and for rights to manufacture, and intangible assets not constituting goodwill must be tested as acquired for consideration or self generated, since self generated intangibles are not chargeable to capital gains until the amendment bringing them within clause (a). en-us Wed, 17 Mar 1999 00:00:00 +0530 Tue, 14 Jun 2011 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10511 Determination of capital gains on transfer of self generated assets depends on whether the asset is goodwill or a right to manufacture, produce or process; the special cost of acquisition rule in clause (a) of s.55(2) applies from distinct assessment years for goodwill and for rights to manufacture, and intangible assets not constituting goodwill must be tested as acquired for consideration or self generated, since self generated intangibles are not chargeable to capital gains until the amendment bringing them within clause (a). Circulars Income Tax Wed, 17 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10511