2018 (6) TMI 1631

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Full Text of the Document

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....the Revenue raises is regarding the permissibility of a claim for deduction made for the first time before the Appellate Tribunal without such claim having been made earlier. It appears that a fresh ground was urged before the Appellate Tribunal by the assessee that it was entitled to depreciation of the goodwill that had been acquired pursuant to the acquisition of a company or a unit or the lik....