Tribunal Confirms Jurisdiction: Depreciation on Goodwill Allowed Despite Initial Failure to Claim in Tax Returns.

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....Depreciation on goodwill - goodwill generated in the process of amalgamation - assessee failed to claim depreciaion in the original ITR or revised ITR but claimed first time before the Tribunal - AO directed to allow deprecation on goodwill - Tribunal has jurisdiction to examine the question of law.....