https://www.taxtmi.com/highlights?id=26682 Computation for the income chargeable under the head 'capital gains' - If the arguments of the revenue that the transfer of trade mark itself is goodwill of a business is accepted, then there was no necessity for the Legislature to amend Section 55(2)(a) of the Act inserting the words "trade mark" or "brand name" associated with the business by Finance Act, 2001 - HC en-us Wed, 30 Dec 2015 13:39:42 +0530 Wed, 30 Dec 2015 13:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26682 Computation for the income chargeable under the head 'capital gains' - If the arguments of the revenue that the transfer of trade mark itself is goodwill of a business is accepted, then there was no necessity for the Legislature to amend Section 55(2)(a) of the Act inserting the words "trade mark" or "brand name" associated with the business by Finance Act, 2001 - HC Highlights Income Tax Wed, 30 Dec 2015 13:39:42 +0530 https://www.taxtmi.com/highlights?id=26682