Depreciation on Goodwill Allowed in Slump-Sale Valuation u/s 32(1)(ii) of Income Tax Act.

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....Depreciation in intangible assets disallowed u/s 32(1)(ii) - valuation made during “slump-sale” of business has factored the value of “goodwill” in the composite value of “Maintenance portfolio” - depreciation allowed - AT....