https://www.taxtmi.com/caselaws?id=28701 The court affirmed the decision to exclude the written-off goodwill from capital computation for tax liability purposes under the Super Profits Tax Act, 1963, and the Companies (Profits) Surtax Act, 1964. The court did not address the inclusion of the written-off investment reserve and investments due to the absence of arguments on these points. Each party was directed to bear its own costs. en-us Mon, 19 Apr 1982 00:00:00 +0530 Thu, 25 Feb 2010 10:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28701 The court affirmed the decision to exclude the written-off goodwill from capital computation for tax liability purposes under the Super Profits Tax Act, 1963, and the Companies (Profits) Surtax Act, 1964. The court did not address the inclusion of the written-off investment reserve and investments due to the absence of arguments on these points. Each party was directed to bear its own costs. Case-Laws Income Tax Mon, 19 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28701