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    <title>Shareholders&#039; Allotted Shares Cost as Goodwill Eligible for Depreciation, Even When Part of Finance Means.</title>
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    <description>Depreciation on goodwill account - Even if the cost of shares allotted to the shareholders of JKSL is considered to be the cost of goodwill acquired by the assessee, as it was shown as part of means of finance, even then it is eligible for depreciation - AT</description>
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