Goodwill for hospital business retention classified as commercial rights under IT Act Section 32(1)(ii); depreciation claimable.

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....When the good will paid was for ensuring retention and continued business in the hospital, it was for acquiring a business and commercial rights and it was comparable with trade mark, franchise, copyright, etc. referred to in the first part of clause (ii) of section 32(1) and so much so, goodwill was covered by the above provision of the Act entitling the assessee for depreciation - AT....