https://www.taxtmi.com/caselaws?id=27749 The court remanded the case to the Tribunal to determine if Shanmugar Mills had goodwill before liquidation and if it retained any value despite being leased out. The Tribunal must reassess based on the company's historical performance and other relevant factors. The court returned the question unanswered due to insufficient material on record and ordered no costs. en-us Tue, 01 Nov 1983 00:00:00 +0530 Mon, 15 Feb 2010 17:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27749 The court remanded the case to the Tribunal to determine if Shanmugar Mills had goodwill before liquidation and if it retained any value despite being leased out. The Tribunal must reassess based on the company's historical performance and other relevant factors. The court returned the question unanswered due to insufficient material on record and ordered no costs. Case-Laws Income Tax Tue, 01 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27749