https://www.taxtmi.com/caselaws?id=366879 The Tribunal allowed the appellant's claim for depreciation on goodwill in the revised return, filed within the specified time frame. The claim was upheld despite not being quantified in the tax audit report, following the Supreme Court's decision. The Tribunal emphasized the appellant's right to revise the return under Section 139(5) and set aside the Commissioner's order, ruling in favor of the appellant. en-us Fri, 07 Sep 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366879 The Tribunal allowed the appellant's claim for depreciation on goodwill in the revised return, filed within the specified time frame. The claim was upheld despite not being quantified in the tax audit report, following the Supreme Court's decision. The Tribunal emphasized the appellant's right to revise the return under Section 139(5) and set aside the Commissioner's order, ruling in favor of the appellant. Case-Laws Income Tax Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366879